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ST山水(600234)公告正文

ST天 龙:2008年半年度报告

公告日期:2008-08-30

太原天龙集团股份有限公司
    2008年半年度报告
    
    
    
    
    目录
    一、重要提示 2
    二、公司基本情况 2
    三、股本变动及股东情况 3
    四、董事、监事和高级管理人员 5
    五、董事会报告 6
    六、重要事项 9
    七、财务会计报告(未经审计) 16
    八、备查文件目录 80
    
     一、重要提示 
    (一)本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    
    (二)公司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)本公司不存在大股东占用资金情况。
    
    (五)公司负责人田家俊先生、主管会计工作负责人刘晨飞女士及会计机构负责人(会计主管人员)孙晓燕女士声明:在现有财务资料的前提下,如实反映本半年度报告中财务报告的情况。
    
    二、公司基本情况 
    (一)公司基本情况简介
    1、 公司法定中文名称:太原天龙集团股份有限公司
    公司英文名称:TAI YUAN TIANLONG GROUP CO.,LTD
    2、 公司A股上市交易所:上海证券交易所
    公司A股简称:ST天龙
    公司A股代码:600234
    3、 公司注册地址:太原市迎泽大街289号
    公司办公地址:太原市迎泽大街289号
    邮政编码:030001
    公司电子信箱:tianlong615@tom.com
    4、 公司法定代表人:田家俊
    5、 公司董事会秘书:戴蓉
    电话:0351-2025168
    传真:0351-4810073
    E-mail:rong4506@163.com
    联系地址:太原市迎泽大街289号
    公司证券事务代表:高蕴芳
    电话:0351-4040922
    传真:0351-4810073
    E-mail:yfgao0803@sina.com
    联系地址:太原市迎泽大街289号
    6、 公司信息披露报纸名称:上海证券报、中国证券报、证券时报
    登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn
    公司半年度报告备置地点:公司证券投资管理部 
    
    
    (二)主要财务数据和指标:
    1、主要会计数据和财务指标
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                      本报告期末              上年度期末            本报告期末比上年度期末增减(%)   
  总资产                              94,860,015.37           92,622,156.35         2.42                               
  所有者权益(或股东权益)            -388,164,647.14         -377,961,787.00       不适用                             
  每股净资产(元)                      -2.68                   -2.61                 不适用                             
                                      报告期(1-6月)        上年同期              本报告期比上年同期增减(%)       
  营业利润                            -10,973,349.11          -8,682,952.08         不适用                             
  利润总额                            -11,091,648.11          -555,235.91           不适用                             
  净利润                              -10,202,860.14          -758,239.47           不适用                             
  扣除非经常性损益后的净利润          -10,093,763.29          -2,299,471.46         不适用                             
  基本每股收益(元)                    -0.071                  -0.005                不适用                             
  扣除非经常性损益后的基本每股收益(   -0.070                  -0.016                不适用                             
  元)                                                                                                                  
  稀释每股收益(元)                    -0.071                  -0.005                不适用                             
  净资产收益率(%)                     -                       -                     不适用                             
  经营活动产生的现金流量净额          1,755,277.60            132,564.91            1,224.09                           
  每股经营活动产生的现金流量净额      0.012                   0.001                 1,100.00                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、非经常性损益项目和金额:
     单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                         年初至报告期期末金额                        
  非流动资产处置损益                                                       -4,362.65                                   
  除上述各项之外的其他营业外收支净额                                       -99,402.26                                  
  所得税影响数                                                             -5,331.94                                   
  合计                                                                     -109,096.85                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
三、股本变动及股东情况 
    (一)股份变动情况表
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                      本次变动前               本次变动增减(+,-)                          本次变动后              
                      数量           比例(%)   发行  送   公积   其他           小计           数量           比例(%)  
                                               新股  股   金转                                                         
                                                          股                                                           
  一、有限售条件股份                                                                                                   
  1、国家持股         6,640,600      4.59                        -6,640,600     -6,640,600                             
  2、国有法人持股                                                                                                      
  3、其他内资持股     65,723,600     45.45                       -22,229,900    -22,229,900    43,493,700     30.08    
  其中:境内非国有法   65,723,600     45.45                       -22,229,900    -22,229,900    43,493,700     30.08    
  人持股                                                                                                               
  境内自然人持股                                                                                                       
  4、外资持股                                                                                                          
  其中:境外法人持股                                                                                                   
  境外自然人持股                                                                                                       
  有限售条件股份合计  72,364,200     50.04                       -28,870,500    -28,870,500    43,493,700     30.08    
  二、无限售条件流通股份                                                                                               
  1、人民币普通股     72,240,000     49.96                       28,870,500     28,870,500     101,110,500    69.92    
  2、境内上市的外资                                                                                                    
  股                                                                                                                   
  3、境外上市的外资                                                                                                    
  股                                                                                                                   
  4、其他                                                                                                              
  无限售条件流通股份  72,240,000     49.96                       28,870,500     28,870,500     101,110,500    69.92    
  合计                                                                                                                 
  三、股份总数        144,604,200    100.00                                                    144,604,200    100.00   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    股份变动的批准情况
    2008年2月13日,公司28,870,500股有限售条件的流通股可上市流通,有限售条件的流通股上市公告已披露于2008年1月31日的《上海证券报》、《中国证券报》、《证券时报》及上海证券交易所网站。
    
    (二)股东情况
    1、股东数量和持股情况
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数                                                                                14,552户             
  前十名股东持股情况                                                                                                   
  股东名称             股东性质    持股比例(%)  持股总数        报告期内增   持有有限售条件股份   质押或冻结的股份数量 
                                                                减           数量                                      
  东莞市金正数码科技   境内非国有  18.82        27,219,400                   27,219,400           冻结27,219,400       
  有限公司             法人                                                                                            
  山西天龙山古文化发   境内非国有  11.25        16,274,300                   16,274,300           冻结16,274,300       
  展有限公司           法人                                                                                            
  国有股               国家        4.59         6,640,600                                                              
  珠海经济特区金燕金   境内非国有  3.28         4,748,300                                                              
  属制品有限公司       法人                                                                                            
  珠海市鑫安投资有限   境内非国有  3.08         4,455,500                                                              
  公司                 法人                                                                                            
  珠海市超发纸箱有限   境内非国有  3.04         4,393,900                                                              
  公司                 法人                                                                                            
  广州市荣颐达电子有   境内非国有  2.48         3,583,800                                                              
  限公司               法人                                                                                            
  深圳市东方嘉盈实业   境内非国有  2.01         2,906,800       600                                                    
  有限公司             法人                                                                                            
  朱宏光               境内自然人  1.24         1,796,000       21,000                                                 
  项素雯               境内自然人  0.99         1,434,252       129,989                                                
  前十名无限售条件股东持股情况                                                                                         
  股东名称                               持有无限售条件股份数   股份种类                                               
                                         量                                                                            
  国有股                                 6,640,600              人民币普通股                                           
  珠海经济特区金燕金属制品有限公司       4,748,300              人民币普通股                                           
  珠海市鑫安投资有限公司                 4,455,500              人民币普通股                                           
  珠海市超发纸箱有限公司                 4,393,900              人民币普通股                                           
  广州市荣颐达电子有限公司               3,583,800              人民币普通股                                           
  深圳市东方嘉盈实业有限公司             2,906,800              人民币普通股                                           
  朱宏光                                 1,796,000              人民币普通股                                           
  项素雯                                 1,434,252              人民币普通股                                           
  深圳市爱商实业有限公司                 1,416,500              人民币普通股                                           
  刘成                                   800,000                人民币普通股                                           
  上述股东关联关系或一致行动关系的说明   公司未知前10名股东之间是否存在关联关系或一致行动人情况.                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(1)公司前十名股东中第一大股东东莞市金正数码科技有限公司所持有的本公司27,219,400股限售流通股(占本公司股本总额的18.82%),从2004年4月1日起质押给中国农业银行东莞市长安支行,现该部分股份已被司法冻结。 (2)公司前十名股东中第二大股东山西天龙山古文化发展有限公司所持有的本公司16,274,300股限售流通股(占本公司股本总额的11.25%),2004年3月15日起质押给中国光大银行太原分行,于2008年6月5日解除质押,现该部分股份已被司法冻结。
    
    前十名有限售条件股东持股数量及限售条件
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序号  有限售条   持有的有限售条   有限售条件股份可上市交   限售条件                                                  
              件股东名              件股份数量                        可上市   新增可上市交易              称                                                      易情况                   
                                                                      交易时   股份数量                                                                                                     
                                                                      间                                                                                                                    
  1.    东莞市金   27,219,400       2009年2  7,230,210       自取得流通权之日起12个月内不上市交易,在上述禁售期满后通  
        正数码科                    月9日                    过证券交易所挂牌交易出售原非流通股股份数量占股权分置改革  
        技有限公                                             实施完毕后公司股本总额的比例在12个月内不超过百分之五、24  
        司                                                   个月内不超过百分之十。                                    
  2.    山西天龙   16,274,300       2009年2  7,230,210       自取得流通权之日起12个月内不上市交易,在上述禁售期满后通  
        山古文化                    月9日                    过证券交易所挂牌交易出售原非流通股股份数量占股权分置改革  
        发展有限                                             实施完毕后公司股本总额的比例在12个月内不超过百分之五、24  
        公司                                                 个月内不超过百分之十。                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。
    
    四、董事、监事和高级管理人员 
    (一)董事、监事和高级管理人员持股变动
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  姓名         职务                年初持股数   本期增持股份数量    本期减持股份数量   期末持股数        变动原因      
  田家俊       董事长                                                                                                  
  刘军华       董事                                                                                                    
  刘会来       董事                                                                                                    
  赵骏         董事、副总经理                                                                                          
  宋潇霞       董事                                                                                                    
  戴蓉         董事、代理董秘                                                                                          
  李俊杰       独立董事                                                                                                
  李志强       独立董事            168                                                 168                             
  江斌         独立董事                                                                                                
  刘世斌       监事会主席                                                                                              
  白华         监事                                                                                                    
  刘慧         监事                                                                                                    
  温改容       职工监事                                                                                                
  贺妍         职工监事                                                                                                
  张丽荣       总经理              2,889                                               2,889                           
  王铁生       副总经理            2,889                                               2,889                           
  刘晨飞       总会计师                                                                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)新聘或解聘公司董事、监事、高级管理人员的情况
    鉴于公司第四届董事会、监事会任期届满,经公司2008年6月18日召开的2007年年度股东大会审议通过,选举产生了第五届董事会成员,分别为:田家俊先生、刘军华先生、刘会来先生、赵骏先生、宋潇霞女士、戴蓉女士、李志强先生、李俊杰先生、江斌先生。其中:李志强先生、李俊杰先生、江斌先生为独立董事;选举产生了第五届监事会成员,分别为:刘世斌先生、刘慧女士、白华女士、温改容女士、贺妍女士。其中:温改容女士、贺妍女士为职工监事。 2008年6月18日,召开第五届董事会第一次会议,选举田家俊先生为董事长,聘任张丽荣女士为公司总经理,赵骏先生为公司副总经理、王铁生先生为公司副总经理,刘晨飞女士为公司总会计师。戴蓉女士代理董事会秘书职务;召开第五届监事会第一次会议,选举刘世斌先生为监事会主席。
    
    五、董事会报告 
    (一)报告期内整体经营情况的讨论与分析
     报告期,公司围绕年初制定的2008年工作重点,在完善治理结构、强化内控管理、提高员工素质、加强租赁监管等方面取得一些成效,一定程度上缓解了经营压力,但资金紧张和开拓市场、产品创新需要投入的矛盾,又给经营带来新的挑战。2008年上半年公司尽管在稳定销售网络、拓宽销售渠道、控制成本费用等方面做出了很多努力,由于受市场环境、自然灾害等主客观因素的影响,经营业绩不尽人意,对公司运营构成较大的压力。 报告期,实现营业收入4646.91万元,较上年同期6158.37万元减少1511.46万元,下降24.54%;净利润-1020.29万元,较上年同期-75.82万元增加亏损944.47万元,亏损额大幅度增加的原因主要系本期产品销量下降且去年同期有法人股限售到期产生损益增加公司利润所致。 2008年下半年,公司将树立危机意识,统一认识,以加强内控管理、提升主业盈利能力为重点,积极解决历史遗留问题,完善考核奖惩制度,盘活存量资产,改善经营环境,提高经济效益,促进公司尽快进入健康可持续发展的良性局面。
    
    (二)公司主营业务及其经营状况
    1、主营业务分行业、分产品情况表 
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业或   营业收入          营业成本         毛利率(%)  营业收入比上年同期   营业成本比上年同期   毛利率比上年同期  
  分产品                                                   增减(%)           增减(%)           增减(%)         
  分行业                                                                                                               
  工业       41,122,087.17     34,420,490.83    16.30      -27.52               -27.84               增加0.37个百分点  
  租赁业     4,684,912.51      2,547,385.01     45.63      -3.33                -1.01                减少1.27个百分点  
  商业       662,100.61        541,435.45       18.22                                                                  
  分产品                                                                                                               
  视频产品   41,784,187.78     34,961,926.28    16.33      -26.35               -26.70               增加0.40个百分点  
  收入                                                                                                                 
  租赁业     4,684,912.51      2,547,385.01     45.63      -3.33                -1.01                减少1.27个百分点  
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本期较上年同期增加商业,主要为太原天龙金正电器有限公司的销售业务。
    
    2、主营业务分地区情况
    单位:元 币种:人民币


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  地区           营业收入                              营业收入比上年增减(%)                                        
  广东           41,122,087.17                         -27.52                                                          
  太原           5,347,013.12                          10.33                                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    广东地区主要是台式DVD、移动DVD销售收入,太原地区主要是租赁业务收入。
    
    
    3、利润构成与上年度相比发生重大变化的原因分析
    项目 2008年1-6月2007年1-6月增减额(元)变动幅度(%) 营业收入 46,469,100.29 61,583,688.87 -15,114,588.58-24.54 营业成本 37,509,311.29 50,273,539.13 -12,764,227.84-25.39 管理费用4,517,701.906,666,526.91-2,148,825.01-32.23 财务费用9,386,583.26 15,843,999.55-6,457,416.29-40.76 投资收益9,159,000.00-9,159,000.00  营业外收支净额 -118,299.00 8,127,716.17 -8,246,015.17-101.46 利润总额-11,091,648.11 -555,235.91 -10,536,412.20 净利润-10,202,860.14 -758,239.47-9,444,620.67 营业收入本期较上年同期减少的原因主要是行业不景气加之自然灾害影响导致销量下降所致; 营业成本本期较上年同期减少的原因主要是销量下降所致; 管理费用本期较上年同期减少的原因主要是上年同期开支退税中介费、律师顾问费及支付案件诉讼费所致; 财务费用本期较上年同期减少的原因主要是上年同期汇兑损益552万元为珠海金正电子公司应收高力咨询网络科技(香港)有限公司期末汇率变动调整额所致; 投资收益上年同期数为出售已到限售期的山西汾酒股取得的收益; 营业外收支净额本期较上年同期大幅减少的原因主要是上年同期公司通过实施股改,债权债务抵消和债权人豁免债务产生的收益所致; 利润总额本期较上年同期大幅增亏的原因主要是上年同期营业外收入和投资收益增加利润减少亏损所致;
    
    4、公司在经营中出现的问题与困难
    (1)由于影响公司发展的历史遗留问题没有得到彻底解决,公司净资产仍为负数,依然存在巨额债务且有部分涉及诉讼的尚未解决,致使公司融资条件未获改善,资金压力较大,从而制约了公司的持续发展。 (2)报告期公司销售较上年同期有所下降,尽管很大程度上是受到市场竞争激烈、自然灾害等客观因素的影响,但公司主业经营管理水平仍需进一步提高,通过加强制度建设,促进规范管理,以管理促效益,切实提高主业盈利能力,增强因环境变化出现的经营风险的控制防范能力。
    (三)公司投资情况
    1、募集资金总体使用情况
    公司于2000年通过首次发行募集资金159,000,000.00元,已累计使用115,485,500.00元,尚未使用43,514,500.00元,尚未使用募集资金去向11,231,500.00元应用于募集资金承诺项目中的天龙大厦空调工程改造及重新装修项目,但尚未进行工程结算,另一部分闲置募集资金32,283,000.00元用于了日常经营费用开支。
    
    公司实际使用募集资金总额中有29,500,000.00元用于委托理财转为债权。
    
    2、募集资金承诺项目
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  承诺项目名称                  拟投入金额            是否变   实际投入金额        预计   产生收   是否符合   是否符合 
                                                      更项目                       收益   益情况   计划进度   预计收益 
  兼并太原三晋大厦并投入大厦二  100,000,000.00        否       25,410,000.00                                           
  期扩建后续工程项目和大厦智能                                                                                         
  化改造项目                                                                                                           
  建立仓储配货中心,设立配套电  29,987,000.00         否       3,807,000.00                                            
  子商务信息和销售服务网络站                                                                                           
  天龙大厦空调工程改造及重新装  29,850,000.00         否       56,768,500.00                                           
  修                                                                                                                   
  合计                          159,837,000.00        /        85,985,500.00                       /          /        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    1)兼并太原三晋大厦并投入大厦二期扩建后续工程项目和大厦智能化改造项目
    项目拟投入100,000,000.00元,实际投入25,410,000.00元,鉴于三晋大厦严重亏损,公司董事会研究决定并经股东大会审议通过决定停止对三晋大厦的投资。
    
    2)建立仓储配货中心,设立配套电子商务信息和销售服务网络站
    项目拟投入29,987,000.00元,实际投入3,807,000.00元,鉴于市场发生变化及公司与北京天客隆集团有限公司联营后自营受到限制,无需继续投资,使此项目未按原进度进行。
    
    3)天龙大厦空调工程改造及重新装修
    项目拟投入29,850,000.00元,实际投入56,768,500.00元,2001年6月19日经公司股东大会通过对该项目追加投资10,150,000.00元,2003年经公司三届董事会第十四次会议和2003年2月28日召开的2003年第一次临时股东大会审议通过,再次追加28,000,000.00元,投资总额调整为68,000,000.00元。累计使用募集资金56,768,500.00元,全部转入固定资产,但该项目的决算尚未完成。
    
    此三项募集资金项目的调整已经公司2002年10月24日召开的三届十四次董事会和2003年2月28日召开的2003年第一次临时股东大会审议通过,并对该事项在临时公告及2002年年度报告中作了详细披露,披露公告详见2002年10月28日、2003年3月1日和2003年4月16日的《上海证券报》和《中国证券报》。
    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。
    
    (四)预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及说明
    结合公司目前经营情况,加之第三季度属销售淡季,预计年初至下一报告期期末的累计净利润仍为亏损。
    
    (五)公司董事会对会计师事务所上年度“非标准审计报告”涉及事项的变化及处理情况的说明
    本公司的审计机构北京立信会计师事务所有限公司对本公司2007年度报告出具了保留意见的审计报告,公司董事会对会计事务所非标意见在2007年度报告中进行了说明。 导致保留意见的事项及说明: 一.截止2007年12月31日,天龙集团公司对应收账款、其他应收款累计提取坏账准备20,077.03万元;天龙集团公司对已判决的诉讼案件提取预计负债2,193.72万元。我们无法实施必要的审计程序,对上述提取金额是否恰当获取充分、适当的审计证据。 公司是在特定情况下,本着谨慎、客观的原则所进行的处理,相关情况已在2004年、2005年年度报告中予以了详细披露和说明,截止本报告期末,公司对应收账款、其他应收款累计提取坏账准备20,298.42万元,对已判决的诉讼案件提取预计负债2,193.72万元。 二.截止2007年12月31日,天龙集团公司逾期借款35,308.39万元尚未偿还,也未获得上述借款的展期协议或取得新的借款;固定资产及无形资产账面价值4,074.24万元处于查封状态;年末股东权益为负数,累计经营性亏损数额巨大。这些情况表明,天龙集团公司的持续经营能力存在重大不确定性,可能无法在正常的经营过程中变现资产、清偿债务。天龙集团公司2007年度财务报表未充分披露上述情况。  报告期,公司董事会围绕年初制定的工作重点,从完善法人治理、积极解决历史遗留问题、强化主业经营等方面入手,增强公司持续经营能力,尽快消除“非标意见”涉及事项对公司的影响。 完善法人治理:通过对公司董事会、监事会、高级管理人员进行换届选举和重新聘任,对董事会各专门委员会进行调整,完善了公司法人治理结构;通过制定年报工作制度和防止控股股东及关联方资金占用制度,充分发挥了独立董事和审计委员会在年报编制和信息披露方面的监督作用,建立了防止控股股东或实际控制人占用公司资金的长效机制,为加强公司经营管理,提高规范运作水平奠定了基础。 解决历史遗留问题:积极与债权人协商,妥善解决巨额债务,减缓公司偿债压力;同时责成清算部门加大债权清收力度,最大限度减少公司损失,逐步消化解决公司历史遗留问题。 强化主业经营:对子公司从制度建设、内部管理、生产销售、人员稳定等各环节进行全方位监督、管理和指导。督促子公司一方面要加强内控管理,保证产品质量,推进产品研发,盘活存量资产,提高产品竞争能力和资产使用效率;另一方面要加大拓展市场力度,完善售后服务,稳固销售网络,最大限度地占领市场份额,保证公司主业的持续稳定增长,切实提高公司主业盈利能力。
    
    六、重要事项 
    (一)公司治理的情况
    公司严格按照《公司法》、《证券法》、《上市公司治理准则》、《上海证券交易所股票上市规则》和证券监管部门的相关要求,以提高公司质量、保护投资者利益为出发点,以健全内控制度、规范公司运作为基本点,以加强员工培训,深入开展治理专项活动为切入点,将公司治理作为一项长期系统工程,进行不断地改进和提高。 报告期,公司通过换届选举产生了新一届董事会和监事会,并对董事会下设的专门委员会成员进行了及时调整,以促进董事会和监事会各项工作的深入开展及董事会各专门委员会作用的有效发挥;通过制定公司《独立董事年报工作制度》和《董事会审计委员会年报工作规程》,以提高公司信息披露质量,充分发挥独立董事和审计委员会在年报编制和信息披露方面的监督作用;通过对报告期内大股东非经营性资金占用情况进行自查和制定公司《防范控股股东及关联方资金占用管理办法》,以杜绝控股股东及关联方资金占用行为的发生,建立防止控股股东或实际控制人占用公司资金的长效机制。     报告期内,根据证监会和山西监管局关于进一步深入推进公司治理专项活动的相关要求,公司认真落实整改计划,持续推进未完成的整改事项,使公司在制度建设和规范运作方面有了进一步的提高,详见2008年7月31日在上海证券交易所网站、《上海证券报》、《中国证券报》和《证券时报》上披露的公司《关于公司治理专项活动整改情况说明》。 公司在新一届董事会的领导下,将继续严格按照《公司法》、《证券法》和中国证监会规范性文件的要求,进一步提高公司规范运作水平,完善法人治理结构,同时不断加强学习,促进公司在规范运作下获得健康、可持续发展,最大限度地维护公司和广大投资者的利益。
    
    (二)重大诉讼仲裁事项
    截止2008年6月30日,本公司尚未解决的诉讼案件16起,涉案金额159,614,184.36元,其中:涉及应付货款及劳务纠纷11起,涉案金额15,395,961.52元;涉及担保连带责任5起,涉案金额144,218,222.84元。形成损失明细如下:预计担保损失20,498,333.80元,预计供应商损失1,438,873.33元。     太原市中级人民法院应太原市财政局的申请对位于太原市迎泽大街289号的天龙大厦的房产及土地实施财产保全性查封。广东省珠海市中级人民法院应深圳市达瑞进出口贸易有限公司的申请对位于太原市迎泽大街289号的天龙大厦房产负一层、七层及十至十三层查封。广东省珠海市中级人民法院应交通银行深圳深南中支行的申请对原东莞分公司的财产实施保全性查封。查封金额以67,621,237.98元(互保金额)为限。
    
    (三)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    
    (四)重大关联交易
    非经营性关联债权债务往来
    单位:万元


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  关联方               关联关系        向关联方提供资金                    关联方向上市公司提供资金                    
                                       发生额         余额                 发生额                 余额                 
  太原市三晋大厦有限   联营公司        217.88         9,176.46                                                         
  公司                                                                                                                 
  珠海市金正电子工业   控股子公司                     3,089.45                                                         
  有限公司                                                                                                             
  广东金正电子有限公   母公司的控股子                                                             105.51               
  司                   公司                                                                                            
  深圳市金正信实业有   母公司的控股子                                                             1.99                 
  限公司               公司                                                                                            
  合计                                 217.88         12,265.91                                   107.50               
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    (五)托管情况
    本报告期公司无托管事项。
    
    (六)承包情况
    本报告期公司无承包事项。
    
    (七)租赁情况
    太原天龙集团股份有限公司将地下一层至地上七层商业用房以及塔楼十二层以下的经营、办公场所租赁给太原新天龙购物有限公司,该资产涉及的金额为138,282,317.14元,租赁的期限为2008年4月1日至2016年1月31日,2008年1-6月租金为4,684,912.51元,租金的确定依据是租赁合同,该事项已于2008年4月18日刊登在《上海证券报》、《中国证券报》、《证券时报》上。
    
    2005年10月,本公司与太原鼎仕达实业有限公司签订了《租赁合同》,由于鼎仕达公司不能按合同支付租金,2008年4月,本公司终止与其租赁合同关系,与太原新天龙购物有限公司签订《租赁合同》,租赁范围不变,租赁期自2008年4月1日至2016年1月31日。租金为第一年(按10个月计算)750万元,第二、三、四年每年932.5万元,第五、六、七年966.6万元,第八年1,002.5万元。租金每季度支付一次。太原新天龙购物有限公司在征得本公司同意后,已将租赁物中一层至四层租赁给山西国美电器有限公司。对已转给鼎仕达公司的原购物广场供应商欠款在太原新天龙购物有限公司、山西国美电器有限公司和本公司三方监管下支付,资金由山西国美电器有限公司垫资预付,本公司将从每年租金中扣除200万元用于偿还已垫付的原欠供应商货款。
    
    (八)担保情况
    单位:元 币种:人民币


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  公司对外担保情况(不包括对控股子公司的担保)                                                                         
  担保对象名称           发生日期(协议签署日)   担保金额       担保类型      担保期  是否履行完毕  是否为关联方担保  
  广东金正电子有限公司   2004年6月10日            5,000,000      连带责任担保  ~       否            是                
  报告期内担保发生额合计                                                                                               
  报告期末担保余额合计(A)                                                            5,000,000.00                    
  公司对控股子公司的担保情况                                                                                           
  报告期内对控股子公司担保发生额合计                                                                                   
  报告期末对控股子公司担保余额合计(B)                                                14,259,241.39                   
  公司担保总额情况(包括对控股子公司的担保)                                                                           
  担保总额(A+B)                                                                      19,259,241.39                   
  担保总额占公司净资产的比例                                                                                           
  其中:                                                                                                               
  为股东、实际控制人及其关联方提供担保的金额(C)                                      5,000,000.00                    
  直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额(D)                    14,259,241.39                   
  担保总额超过净资产50%部分的金额(E)                                                                                
  上述三项担保金额合计(C+D+E)                                                        19,259,241.39                   
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2004年6月10日,原东莞分公司为母公司的控股子公司广东金正电子有限公司提供担保,担保金额为5,000,000元,已逾期,逾期金额为5,000,000元,该事项已于2004年10月30日刊登在《上海证券报》上。
    
    (九)委托理财情况
    本报告期公司无委托理财事项。
    
    (十)承诺事项履行情况
    公司或持股5%以上股东在报告期内或持续到报告期内的承诺事项
    股改承诺及履行情况:
    公司提出股权分置改革动议的非流通股股东东莞市金正数码科技有限公司与山西天龙山古文化发展有限公司均履行相关法定承诺义务,承诺如下: 1、持有的非流通股股份自获得上市流通权之日起,在十二个月内不上市交易或者转让。 2、前项承诺期期满后,通过证券交易所挂牌交易出售的股份占公司股份总数的比例在十二个月内不超过5%,在二十四个月内不得超过10%。 3、通过证券交易所挂牌交易出售的股份数量达到公司股份总数1%的,自该事实发生之日起两个工作日内将及时履行公告义务。
    报告期内,公司有限售条件的流通股股东严格履行股权分置改革中的承诺事项,未发生违反承诺的情形。
    
    (十一)聘任、解聘会计师事务所情况
    报告期内,公司未改聘会计师事务所。
    
    (十二)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    
    (十三)其他重大事项及其影响和解决方案的分析说明
    其他重大事项的说明
    1.本公司第一大股东东莞市金正数码科技有限公司将所持有的公司27,219,400股(限售流通股)质押给中国农业银行东莞市长安支行,质押股份占股份总额的18.82%,根据广东省东莞市中级人民法院(2004)东中法协执字第661号《协助执行通知书》,上述股份已被司法冻结。根据东莞市中级人民法院(2004)东中法协执字第661号恢1-之一《协助执行通知书》,2008年2月25日中国证券登记结算有限责任公司上海分公司出具《股权司法冻结及司法划转通知》(2008司冻092号)继续冻结该质押股份,冻结期限为1年,自2008年2月25日至2009年2月24日。     2008年7月18日,本公司接到中国证券登记结算有限责任公司上海分公司《股权司法冻结及司法划转通知》(2008司冻312号)一文,天津市第二中级人民法院应上海浦东发展银行天津分行的申请,继续冻结本公司第一大股东东莞市金正数码科技有限公司所持有的27,219,400股(限售流通股),冻结股份占本公司股份总额的18.82%,冻结期为2008年7月17日至2010年7月16日。     2008年3月12日,本公司接到中国证券登记结算有限责任公司上海分公司《股权司法冻结及司法划转通知》(2008司冻112号),上海浦东发展银行广州分行轮候冻结公司第一大股东东莞市金正数码科技有限公司所持有的27,219,400股(限售流通股),冻结股份占本公司股本总数的18.82%,冻结期为两年,自转为正式冻结之日起计算。     第二大股东山西天龙山古文化发展有限公司申请向中国光大银行太原分行贷款,该贷款由太原市三晋大厦有限公司提供担保,并将所持有的本公司16,274,300股(限售流通股)质押给中国光大银行太原分行,质押股份占股本总额的11.25%。根据山西省太原市中级人民法院(2007)并民初字(2007)第0093号《民事裁定书》,上述股份已被司法冻结。2008年4月9日,本公司接到中国证券登记结算有限责任公司上海分公司《股权司法冻结及司法划转通知》(2008司冻141号),太原市中级人民法院继续冻结本公司第二大股东山西天龙山古文化发展有限公司所持有的本公司16,274,300股(限售流通股),冻结股份占本公司股本总额的11.25%,冻结期为1年,自2008年4月10日至2009年4月9日。     公司于2008年6月5日收到中国结算上海分公司登记存管部《股权质押登记及质押登记解除通知》(2008质解0605-3),该股权已解除质押,解除日期为2008年6月5日。     2.根据东莞市中级人民法院2005年7月21日作出的(2005)东中法民二破字第3号受理破产案件公告,广东省东莞市中级人民法院依法受理了债权人中国农业银行东莞市长安支行申请债务人广东金正电子有限公司破产一案。2007年7月16日,广东省东莞市中级人民法院作出的(2005)东中法民二破字第3号民事裁定书,裁定驳回申请人中国农业银行东莞市长安支行申请债务人广东金正电子有限公司破产还债的申请。     3.根据交通银行深圳深南中支行的申请,广东省深圳市中级人民法院出具(2004)深中法立裁字第157号及(2004)深中法民二初字第426号《协助执行通知书》,将本公司持有的珠海金正电子公司90%的股权冻结。     4.根据交通银行深圳深南中支行的申请,2007年12月6日广东省揭阳市中级人民法院出具(2007)揭中法执委会字第43-1号《查封冻结通知书》:①冻结本公司第一大股东东莞市金正数码科技有限公司持有的“金正”商标及其余注册商标,该商标由本公司无偿使用;②冻结本公司第一大股东东莞市金正数码科技有限公司所持有的27,219,400股(限售流通股),冻结股份占本公司股份总额的18.82%,冻结期为2007年11月6日至2008年11月5日;③轮候查封本公司天龙大厦、平阳路和水西关南街南一巷的土地使用权,查封期限为二年,自2007年11月12日至2009年11月11日止;④冻结本公司持有的太原市三晋大厦有限公司40.08%的股权。以上执行标的金额以人民币5,267万元及执行费等为限。     5.根据深圳市达瑞进出口贸易有限公司申请,广东省珠海市中级人民法院出具(2005)珠中法执字第340号之五和之六《协助执行通知书》,分别冻结本公司持有的珠海市红日东方数码科技有限公司(现已更名为珠海金正电器有限公司)90%的股权及太原市三晋大厦有限公司40.08%的股权。     6. 2005年10月,本公司与太原鼎仕达实业有限公司(以下简称鼎仕达公司)签订了《租赁合同》,将天龙商厦地下一层至地上七层商业用房以及塔楼十二层以下的经营、办公场所租赁给太原鼎仕达实业有限公司。租赁期限:2006年2月1日至2016年1月31日。合同约定每年扣除租金中的200万元用于支付天龙集团公司原欠供应商货款,租金支付为每季度支付一次。2005年12月,本公司将以前年度供应商欠款2,000.09万元转让给鼎仕达公司,截止2007年12月31日,本公司收到债权人同意函80份,金额合计1,383.00万元。     由于鼎仕达公司不能按合同支付租金,2008年4月,本公司终止与其租赁合同关系,与太原新天龙购物有限公司签订《租赁合同》,租赁范围不变,租赁期自2008年4月1日至2016年1月31日。租金为第一年(按10个月计算)750万元,第二、三、四年每年932.5万元,第五、六、七年966.6万元,第八年1,002.5万元。租金每季度支付一次。太原新天龙购物有限公司在征得本公司同意后,已将租赁物中一层至四层租赁给山西国美电器有限公司。对已转给鼎仕达公司的原购物广场供应商欠款在太原新天龙购物有限公司、山西国美电器有限公司和本公司三方监管下支付,资金由山西国美电器有限公司垫资预付,本公司将从每年租金中扣除200万元用于偿还已垫付的原欠供应商货款。     7. 2007年9月19日,广东省珠海市中级人民法院作出(2007)珠中法破字第1号民事裁定书,决定立案受理申请人东莞桥梓周氏电业有限公司对珠海金正电子公司的破产申请,并指定广东亚太时代律师事务所为管理人。2007年10月9日已在《珠海特区报》予以公告。2007年10月16日珠海金正电子公司已将除财务资料以外的所有资料移交破产管理人广东亚太时代律师事务所,2007年12月19日珠海金正电子公司将所有财务资料移交破产管理人指定的珠海中拓正泰会计师事务所进行审计和资产评估。2008年1月24日,广东省珠海市中级人民法院召开珠海金正电子公司第一次债权人会议,会议中公布了申报债权人的名单,核查了债权,并根据会议议程进行了破产财产变价方案、破产财产保管方案的表决。     截止移交日,珠海金正电子公司尚未解决的诉讼案件39起,涉案金额335,454,066.87元,其中:涉及货款和劳务纠纷的33起,涉案金额81,578,527.02元,涉及贷款及担保连带责任的6起,涉案金额253,875,539.85元。形成损失明细如下:预计担保损失86,066,902.53元、预计其他诉讼损失7,308,617.82元。     珠海金正电子公司于2004年3月31日为广东金正电子有限公司在中国农业银行东莞市长安支行的贷款提供10500万元的最高额保证,合同编号(粤莞长安)农银高保字(2004)第181号,期限为2004年3月21日至2009年3月30日。实际担保金额为4000万元,系一年期借款,其中:2004年4月3日—2005年3月31日2000万元;2004年5月31日—2005年5月30日2000万元。     2004年6月7日,珠海金正电子公司为广东金正电子有限公司在广东发展银行股份有限公司深圳红岭支行的贷款提供9000万元的最高额保证,合同编号:BZ33103034-02号,期限2003年3月25日至2004年3月25日。2006年广东发展银行股份公司深圳红岭支行已将该笔债权转让给广东省粤财投资控股有限公司。     2004年7月9日,珠海金正电子公司为原东莞分公司在交通银行深圳深南中支行的授信额度提供9000万元的最高额度保证合同,合同编号:交银深2003年深南中最保字032-1号,期限:2003年7月29日至2004年7月29日,其中:借款1000万元,商业承兑汇票8000万元。珠海金正电子公司为原东莞分公司向深圳市达瑞进出口贸易有限公司在交通银行深圳深南中支行开出的1450万元的商业承兑汇票提供担保。该1450万元商业承兑汇票包含在上述8000万元最高额度内。     自2004年7月9日起,广东省珠海市金湾区人民法院、广东省珠海市中级人民法院、广东省佛山市南海区人民法院应交通银行深圳深南中支行、交通银行珠海分行以及部分供货商的申请,对珠海金正电子公司的财产实施保全性查封。查封金额以125,036,396.78元为限。     8.2001年3月21日公司与中际投资有限公司签订3,500.00万元资产委托管理协议,协议履行期满,中际投资有限公司无法将3,500.00万元及其约定的收益如数归还本公司,经公司股东大会审议通过,决定采取签署《债务转移协议》的方式解决中际投资有限公司对本公司的债务,具体数额为3,450.00万元,截止目前尚有2,950.00万元未能收回,对此公司已向法院提起诉讼,2008年3月11日河北省高级人民法院开始审理本案,现正等待二审判决。 
    
    
    (十四)信息披露索引


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  事项                                     刊载的报刊名称及版面              刊载日期     刊载的互联网网站及检索路径   
  太原天龙集团股份有限公司关于股票交易异   《上海证券报》A6版、《中国证券报  2008年1月7   上海证券交易所网站www.sse.co 
  常波动的公告                             》D006版、《证券时报》C15版       日           m.cn                         
  太原天龙集团股份有限公司公告             《上海证券报》D26版、《中国证券   2008年1月18  上海证券交易所网站www.sse.co 
                                           报》A22版、《证券时报》C26版      日           m.cn                         
  太原天龙集团股份有限公司关于股票交易异   《上海证券报》D15版、《中国证券   2008年1月23  上海证券交易所网站www.sse.co 
  常波动的公告                             报》D003版、《证券时报》C3版      日           m.cn                         
  太原天龙集团股份有限公司关于变更保荐代   《上海证券报》D13版、《中国证券   2008年1月29  上海证券交易所网站www.sse.co 
  表人的公告                               报》D023版、《证券时报》C36版     日           m.cn                         
  太原天龙集团股份有限公司有限售条件的流   《上海证券报》D7版、《中国证券报  2008年1月31  上海证券交易所网站www.sse.co 
  通股上市公告                             》A20版、《证券时报》C35版        日           m.cn                         
  太原天龙集团股份有限公司业绩预告         《上海证券报》D7版、《中国证券报  2008年1月31  上海证券交易所网站www.sse.co 
                                           》A20版、《证券时报》C35版        日           m.cn                         
  太原天龙集团股份有限公司关于控股股东股   《上海证券报》D15版、《中国证券   2008年2月27  上海证券交易所网站www.sse.co 
  权被冻结的公告                           报》B02版、《证券时报》C23版      日           m.cn                         
  太原天龙集团股份有限公司关于控股股东股   《上海证券报》D8版、《中国证券报  2008年3月14  上海证券交易所网站www.sse.co 
  权被冻结的公告                           》D003版、《证券时报》A11版       日           m.cn                         
  太原天龙集团股份有限公司关于股票交易异   《上海证券报》D38版、《中国证券   2008年3月20  上海证券交易所网站www.sse.co 
  常波动的公告                             报》B07版、《证券时报》B8版       日           m.cn                         
  太原天龙集团股份有限公司内部股股权确认   《上海证券报》D133版、《中国证券  2008年3月26  上海证券交易所网站www.sse.co 
  登记公告                                 报》D142版、《证券时报》A10版     日           m.cn                         
  太原天龙集团股份有限公司关于股票交易异   《上海证券报》D45版、《中国证券   2008年4月1   上海证券交易所网站www.sse.co 
  常波动的公告                             报》D022版、《证券时报》C39版     日           m.cn                         
  太原天龙集团股份有限公司关于股票交易异   《上海证券报》A26版、《中国证券   2008年4月7   上海证券交易所网站www.sse.co 
  常波动的公告                             报》D014版、《证券时报》C19版     日           m.cn                         
  太原天龙集团股份有限公司关于第二大股东   《上海证券报》D48版、《中国证券   2008年4月11  上海证券交易所网站www.sse.co 
  股权被冻结的公告                         报》A19版、《证券时报》A3版       日           m.cn                         
  太原天龙集团股份有限公司公告             《上海证券报》D87版、《中国证券   2008年4月18  上海证券交易所网站www.sse.co 
                                           报》D067版、《证券时报》C71版     日           m.cn                         
  太原天龙集团股份有限公司关于股票交易异   《上海证券报》A55版、《中国证券   2008年4月28  上海证券交易所网站www.sse.co 
  常波动的公告                             报》A23版、《证券时报》C44版      日           m.cn                         
  太原天龙集团股份有限公司四届十七次董事   《上海证券报》D70版、《中国证券   2008年4月30  上海证券交易所网站www.sse.co 
  会决议公告                               报》D088版、《证券时报》C95版     日           m.cn                         
  太原天龙集团股份有限公司四届十一次监事   《上海证券报》D70版、《中国证券   2008年4月30  上海证券交易所网站www.sse.co 
  会决议公告                               报》D088版、《证券时报》C95版     日           m.cn                         
  太原天龙集团股份有限公司2008年一季度报   《上海证券报》A27版、《中国证券   2008年5月5   上海证券交易所网站www.sse.co 
  告更正公告                               报》D010版、《证券时报》A24版     日           m.cn                         
  太原天龙集团股份有限公司四届十八次董事   《上海证券报》D20版、《中国证券   2008年5月23  上海证券交易所网站www.sse.co 
  会决议公告暨召开2007年年度股东大会的通   报》D010版、《证券时报》C23版     日           m.cn                         
  知                                                                                                                   
  太原天龙集团股份有限公司四届十二次监事   《上海证券报》D20版、《中国证券   2008年5月23  上海证券交易所网站www.sse.co 
  会决议公告                               报》D010版、《证券时报》C23版     日           m.cn                         
  太原天龙集团股份有限公司股东解除质押公   《上海证券报》14版、《中国证券报  2008年6月7   上海证券交易所网站www.sse.co 
  告                                       》C006版、《证券时报》A19版       日           m.cn                         
  太原天龙集团股份有限公司关于股票交易异   《上海证券报》D26版、《中国证券   2008年6月13  上海证券交易所网站www.sse.co 
  常波动的公告                             报》D018版、《证券时报》C7版      日           m.cn                         
  太原天龙集团股份有限公司关于股票交易异   《上海证券报》D14版、《中国证券   2008年6月18  上海证券交易所网站www.sse.co 
  常波动的公告                             报》D012版、《证券时报》B19版     日           m.cn                         
  太原天龙集团股份有限公司2007年年度股东   《上海证券报》D5版、《中国证券报  2008年6月19  上海证券交易所网站www.sse.co 
  大会决议公告                             》C10版、《证券时报》B11版        日           m.cn                         
  太原天龙集团股份有限公司五届一次董事会   《上海证券报》D5版、《中国证券报  2008年6月19  上海证券交易所网站www.sse.co 
  决议公告                                 》C10版、《证券时报》B11版        日           m.cn                         
  太原天龙集团股份有限公司五届一次监事会   《上海证券报》D5版、《中国证券报  2008年6月19  上海证券交易所网站www.sse.co 
  决议公告                                 》C10版、《证券时报》B11版        日           m.cn                         
  太原天龙集团股份有限公司关于股票交易异   《上海证券报》D5版、《中国证券报  2008年6月24  上海证券交易所网站www.sse.co 
  常波动的公告                             》D017版、《证券时报》B15版       日           m.cn                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    七、财务会计报告(未经审计) 
    (一)财务报表
    
    
    合并资产负债表
    
    编制单位:太原天龙集团股份有限公司                                    单位:元 币种:人民币
    报告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                             附注      期末余额                      年初余额                    
  流动资产:                                                                                                           
  货币资金                                                   13,070,755.64                 6,617,943.04                
  结算备付金                                                                                                           
  拆出资金                                                                                                             
  交易性金融资产                                                                                                       
  应收票据                                                                                                             
  应收账款                                                   6,730,407.48                  6,334,181.66                
  预付款项                                                   776,029.62                    887,082.34                  
  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                                                 665,758.21                    1,627,298.95                
  买入返售金融资产                                                                                                     
  存货                                                       16,182,294.66                 17,807,945.15               
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                               37,425,245.61                 33,274,451.14               
  非流动资产:                                                                                                         
  发放贷款及垫款                                                                                                       
  可供出售金融资产                                                                                                     
  持有至到期投资                                                                                                       
  长期应收款                                                                                                           
  长期股权投资                                                                                                         
  投资性房地产                                                                                                         
  固定资产                                                   54,394,922.06                 57,349,096.52               
  在建工程                                                                                                             
  工程物资                                                                                                             
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                                   447,125.00                    456,250.00                  
  开发支出                                                                                                             
  商誉                                                                                                                 
  长期待摊费用                                                                                                         
  递延所得税资产                                             2,592,722.70                  1,542,358.69                
  其他非流动资产                                                                                                       
  非流动资产合计                                             57,434,769.76                 59,347,705.21               
  资产总计                                                   94,860,015.37                 92,622,156.35               
  流动负债:                                                                                                           
  短期借款                                                   225,979,309.39                226,599,309.39              
  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                                                                                                             
  应付账款                                                   42,467,552.18                 44,421,081.45               
  预收款项                                                   2,547,501.12                  3,801,280.20                
  卖出回购金融资产款                                                                                                   
  应付手续费及佣金                                                                                                     
  应付职工薪酬                                               1,106,592.06                  1,201,811.74                
  应交税费                                                   4,028,996.75                  4,169,215.45                
  应付利息                                                   96,388,405.72                 84,784,610.91               
  应付股利                                                                                                             
  其他应付款                                                 45,142,422.80                 40,404,327.76               
  应付分保账款                                                                                                         
  保险合同准备金                                                                                                       
  代理买卖证券款                                                                                                       
  代理承销证券款                                                                                                       
  一年内到期的非流动负债                                     41,700,000.00                 41,700,000.00               
  其他流动负债                                                                                                         
  流动负债合计                                               459,360,780.02                447,081,636.90              
  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                                                   21,937,207.13                 21,937,207.13               
  递延所得税负债                                                                                                       
  其他非流动负债                                                                                                       
  非流动负债合计                                             21,937,207.13                 21,937,207.13               
  负债合计                                                   481,297,987.15                469,018,844.03              
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                         144,604,200.00                144,604,200.00              
  资本公积                                                   183,823,993.60                183,823,993.60              
  减:库存股                                                                                                           
  盈余公积                                                   12,617,809.90                 12,617,809.90               
  一般风险准备                                                                                                         
  未分配利润                                                 -729,210,650.64               -719,007,790.50             
  外币报表折算差额                                                                                                     
  归属于母公司所有者权益合计                                 -388,164,647.14               -377,961,787.00             
  少数股东权益                                               1,726,675.36                  1,565,099.32                
  所有者权益合计                                             -386,437,971.78               -376,396,687.68             
  负债和所有者总计                                           94,860,015.37                 92,622,156.35               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 田家俊          主管会计工作负责人:刘晨飞        会计机构负责人:孙晓燕 
    
    
    
    母公司资产负债表
    编制单位:太原天龙集团股份有限公司                                   单位:元 币种:人民币
    报告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                附注      期末余额                    年初余额                   
  流动资产:                                                                                                           
  货币资金                                                      1,152,856.70                26,046.39                  
  交易性金融资产                                                                                                       
  应收票据                                                                                                             
  应收账款                                                                                                             
  预付款项                                                                                                             
  应收利息                                                                                                             
  应收股利                                                                                                             
  其他应收款                                                    7,935,084.43                1,391,492.11               
  存货                                                          167,008.53                  172,144.78                 
  一年内到期的非流动资产                                                                                               
  其他流动资产                                                                                                         
  流动资产合计                                                  9,254,949.66                1,589,683.28               
  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                                                  13,500,000.00               13,500,000.00              
  投资性房地产                                                                                                         
  固定资产                                                      52,975,603.29               55,635,843.19              
  在建工程                                                                                                             
  工程物资                                                                                                             
  固定资产清理                                                                                                         
  生产性生物资产                                                                                                       
  油气资产                                                                                                             
  无形资产                                                      447,125.00                  456,250.00                 
  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                                                                                                       
  非流动资产合计                                                66,922,728.29               69,592,093.19              
  资产总计                                                      76,177,677.95               71,181,776.47              
  流动负债:                                                                                                           
  短期借款                                                      225,979,309.39              226,599,309.39             
  交易性金融负债                                                                                                       
  应付票据                                                                                                             
  应付账款                                                      29,761,745.40               29,761,745.40              
  预收款项                                                      2,093,909.95                2,093,909.95               
  应付职工薪酬                                                  655,064.04                  649,732.94                 
  应交税费                                                      4,035,877.16                3,553,707.77               
  应付利息                                                      96,388,405.72               84,784,610.91              
  应付股利                                                                                                             
  其他应付款                                                    42,945,649.24               37,594,813.27              
  一年内到期的非流动负债                                        41,700,000.00               41,700,000.00              
  其他流动负债                                                                                                         
  流动负债合计                                                  443,559,960.90              426,737,829.63             
  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                                                      21,937,207.13               21,937,207.13              
  递延所得税负债                                                                                                       
  其他非流动负债                                                                                                       
  非流动负债合计                                                21,937,207.13               21,937,207.13              
  负债合计                                                      465,497,168.03              448,675,036.76             
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                                            144,604,200.00              144,604,200.00             
  资本公积                                                      183,774,979.60              183,774,979.60             
  减:库存股                                                                                                           
  盈余公积                                                      12,617,809.90               12,617,809.90              
  未分配利润                                                    -730,316,479.58             -718,490,249.79            
  所有者权益(或股东权益)合计                                  -389,319,490.08             -377,493,260.29            
  负债和所有者(或股东权益)合计                                76,177,677.95               71,181,776.47              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 田家俊         主管会计工作负责人:刘晨飞       会计机构负责人:孙晓燕 
    
    
    
    
    
     合并利润表
    编制单位:太原天龙集团股份有限公司                                    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                               附注    本期金额              上期金额            
  一、营业总收入                                                             46,469,100.29         61,583,688.87       
  其中:营业收入                                                             46,469,100.29         61,583,688.87       
  利息收入                                                                                                             
  已赚保费                                                                                                             
  手续费及佣金收入                                                                                                     
  二、营业总成本                                                             57,442,449.40         70,266,640.95       
  其中:营业成本                                                             37,509,311.29         50,273,539.13       
  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                                                             400,407.03            388,843.36          
  销售费用                                                                   3,414,579.11          3,492,722.25        
  管理费用                                                                   4,517,701.90          6,666,526.91        
  财务费用                                                                   9,386,583.26          15,843,999.55       
  资产减值损失                                                               2,213,866.81          2,760,009.75        
  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)                                                                   9,159,000.00        
  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)                                         -10,973,349.11        -8,682,952.08       
  加:营业外收入                                                             23,697.50             10,683,383.23       
  减:营业外支出                                                             141,996.50            2,555,667.06        
  其中:非流动资产处置净损失                                                                                           
  四、利润总额(亏损总额以“-”号填列)                                     -11,091,648.11        -555,235.91         
  减:所得税费用                                                             -1,050,364.01         158,016.57          
  五、净利润(净亏损以“-”号填列)                                         -10,041,284.10        -713,252.48         
  归属于母公司所有者的净利润                                                 -10,202,860.14        -758,239.47         
  少数股东损益                                                               161,576.04            44,986.99           
  六、每股收益:                                                                                                       
  (一)基本每股收益(元/股)                                                -0.071                -0.005              
  (二)稀释每股收益(元/股)                                                -0.071                -0.005              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 田家俊         主管会计工作负责人:刘晨飞      会计机构负责人:孙晓燕
    
    
    
     母公司利润表
    编制单位:太原天龙集团股份有限公司                                    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                            附注     本期金额               上期金额             
  一、营业收入                                                             4,684,912.51           4,846,397.01         
  减:营业成本                                                             2,547,385.01           2,573,322.40         
  营业税金及附加                                                           255,888.21             266,551.84           
  销售费用                                                                 27,600.00              39,000.00            
  管理费用                                                                 1,681,864.81           1,723,570.66         
  财务费用                                                                 9,424,278.74           10,159,603.30        
  资产减值损失                                                             2,566,273.49           1,825,836.26         
  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)                                                                  9,159,000.00         
  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)                                       -11,818,377.75         -2,582,487.45        
  加:营业外收入                                                                                  1,978,210.20         
  减:营业外支出                                                           7,852.04               22,144.98            
  其中:非流动资产处置净损失                                                                                           
  三、利润总额(亏损总额以“-”号填列)                                   -11,826,229.79         -626,422.23          
  减:所得税费用                                                                                                       
  四、净利润(净亏损以“-”号填列)                                       -11,826,229.79         -626,422.23          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 田家俊        主管会计工作负责人:刘晨飞        会计机构负责人:孙晓燕 
    
    
    
    
    合并现金流量表
    编制单位:太原天龙集团股份有限公司                                    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                 附注    本期金额            上期金额            
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                                 47,488,229.30       116,796,227.34      
  客户存款和同业存放款项净增加额                                                                                       
  向中央银行借款净增加额                                                                                               
  向其他金融机构拆入资金净增加额                                                                                       
  收到原保险合同保费取得的现金                                                                                         
  收到再保险业务现金净额                                                                                               
  保户储金及投资款净增加额                                                                                             
  处置交易性金融资产净增加额                                                                                           
  收取利息、手续费及佣金的现金                                                                                         
  拆入资金净增加额                                                                                                     
  回购业务资金净增加额                                                                                                 
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                                                 69,621.05           36,021.70           
  经营活动现金流入小计                                                         47,557,850.35       116,832,249.04      
  购买商品、接受劳务支付的现金                                                 35,042,543.81       102,783,134.17      
  客户贷款及垫款净增加额                                                                                               
  存放中央银行和同业款项净增加额                                                                                       
  支付原保险合同赔付款项的现金                                                                                         
  支付利息、手续费及佣金的现金                                                                                         
  支付保单红利的现金                                                                                                   
  支付给职工以及为职工支付的现金                                               4,551,996.23        4,373,504.88        
  支付的各项税费                                                               2,483,540.88        2,587,508.94        
  支付其他与经营活动有关的现金                                                 3,724,491.83        6,955,536.14        
  经营活动现金流出小计                                                         45,802,572.75       116,699,684.13      
  经营活动产生的现金流量净额                                                   1,755,277.60        132,564.91          
  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                           860.00              206,888.36          
  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                                                         860.00              206,888.36          
  购建固定资产、无形资产和其他长期资产支付的现金                               133,325.00          57,860.00           
  投资支付的现金                                                                                                       
  质押贷款净增加额                                                                                                     
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                                         133,325.00          57,860.00           
  投资活动产生的现金流量净额                                                   -132,465.00         149,028.36          
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  其中:子公司吸收少数股东投资收到的现金                                                                               
  取得借款收到的现金                                                           6,500,000.00                            
  发行债券收到的现金                                                                                                   
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                                         6,500,000.00                            
  偿还债务支付的现金                                                           620,000.00          1,679,000.00        
  分配股利、利润或偿付利息支付的现金                                                               443,444.17          
  其中:子公司支付给少数股东的股利、利润                                                                               
  支付其他与筹资活动有关的现金                                                 1,050,000.00        1,010,000.00        
  筹资活动现金流出小计                                                         1,670,000.00        3,132,444.17        
  筹资活动产生的现金流量净额                                                   4,830,000.00        -3,132,444.17       
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                                                 6,452,812.60        -2,850,850.90       
  加:期初现金及现金等价物余额                                                 6,617,943.04        4,078,619.78        
  六、期末现金及现金等价物余额                                                 13,070,755.64       1,227,768.88        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 田家俊       主管会计工作负责人:刘晨飞        会计机构负责人:孙晓燕 
    
    
    
     母公司现金流量表
    编制单位:太原天龙集团股份有限公司                                     单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                                  附注    本期金额            上期金额           
  一、经营活动产生的现金流量:                                                                                         
  销售商品、提供劳务收到的现金                                                  1,218,792.54        3,651,812.41       
  收到的税费返还                                                                                                       
  收到其他与经营活动有关的现金                                                  1,541.74            1,955.60           
  经营活动现金流入小计                                                          1,220,334.28        3,653,768.01       
  购买商品、接受劳务支付的现金                                                                      888.00             
  支付给职工以及为职工支付的现金                                                683,680.33          828,855.27         
  支付的各项税费                                                                169,371.03                             
  支付其他与经营活动有关的现金                                                  4,058,704.61        1,160,349.01       
  经营活动现金流出小计                                                          4,911,755.97        1,990,092.28       
  经营活动产生的现金流量净额                                                    -3,691,421.69       1,663,675.73       
  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                            860.00              28,806.68          
  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                                                          860.00              28,806.68          
  购建固定资产、无形资产和其他长期资产支付的现金                                12,628.00           9,070.00           
  投资支付的现金                                                                                                       
  取得子公司及其他营业单位支付的现金净额                                                                               
  支付其他与投资活动有关的现金                                                                                         
  投资活动现金流出小计                                                          12,628.00           9,070.00           
  投资活动产生的现金流量净额                                                    -11,768.00          19,736.68          
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资收到的现金                                                                                                   
  取得借款收到的现金                                                            6,500,000.00                           
  收到其他与筹资活动有关的现金                                                                                         
  筹资活动现金流入小计                                                          6,500,000.00                           
  偿还债务支付的现金                                                            620,000.00          1,100,000.00       
  分配股利、利润或偿付利息支付的现金                                                                427,405.52         
  支付其他与筹资活动有关的现金                                                  1,050,000.00        1,010,000.00       
  筹资活动现金流出小计                                                          1,670,000.00        2,537,405.52       
  筹资活动产生的现金流量净额                                                    4,830,000.00        -2,537,405.52      
  四、汇率变动对现金及现金等价物的影响                                                                                 
  五、现金及现金等价物净增加额                                                  1,126,810.31        -853,993.11        
  加:期初现金及现金等价物余额                                                  26,046.39           934,530.61         
  六、期末现金及现金等价物余额                                                  1,152,856.70        80,537.50          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 田家俊       主管会计工作负责人:刘晨飞        会计机构负责人:孙晓燕 
    
    
     合并所有者权益变动表
    编制单位:太原天龙集团股份有限公司                                     单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目     本期金额                                                                                                    
           归属于母公司所有者权益                                                      少数股东权益   所有者权益合计   
           实收资本(或股   资本公积        减  盈余公积       一  未分配利润       其                                  
           本)                             :                 般                   他                                  
                                           库                 风                                                       
                                           存                 险                                                       
                                           股                 准                                                       
                                                              备                                                       
  一、上   144,604,200.00  183,823,993.60      12,617,809.90      -719,007,790.50      1,565,099.32   -376,396,687.68  
  年年末                                                                                                               
  余额                                                                                                                 
  加:会                                                                                                               
  计政策                                                                                                               
  变更                                                                                                                 
  前期差                                                                                                               
  错更正                                                                                                               
  二、本   144,604,200.00  183,823,993.60      12,617,809.90      -719,007,790.50      1,565,099.32   -376,396,687.68  
  年年初                                                                                                               
  余额                                                                                                                 
  三、本                                                          -10,202,860.14       161,576.04     -10,041,284.10   
  期增减                                                                                                               
  变动金                                                                                                               
  额(减                                                                                                               
  少以“                                                                                                               
  -”号                                                                                                               
  填列)                                                                                                               
  (一)                                                          -10,202,860.14       161,576.04     -10,041,284.10   
  净利润                                                                                                               
  (二)                                                                                                               
  直接计                                                                                                               
  入所有                                                                                                               
  者权益                                                                                                               
  的利得                                                                                                               
  和损失                                                                                                               
  1.可供                                                                                                              
  出售金                                                                                                               
  融资产                                                                                                               
  公允价                                                                                                               
  值变动                                                                                                               
  净额                                                                                                                 
  2.权益                                                                                                              
  法下被                                                                                                               
  投资单                                                                                                               
  位其他                                                                                                               
  所有者                                                                                                               
  权益变                                                                                                               
  动的影                                                                                                               
  响                                                                                                                   
  3.与计                                                                                                              
  入所有                                                                                                               
  者权益                                                                                                               
  项目相                                                                                                               
  关的所                                                                                                               
  得税影                                                                                                               
  响                                                                                                                   
  4.其他                                                                                                              
  上述(                                                          -10,202,860.14       161,576.04     -10,041,284.10   
  一)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                                                                                                              
  盈余公                                                                                                               
  积                                                                                                                   
  2.提取                                                                                                              
  一般风                                                                                                               
  险准备                                                                                                               
  3.对所                                                                                                              
  有者(                                                                                                               
  或股东                                                                                                               
  )的分                                                                                                               
  配                                                                                                                   
  4.其他                                                                                                              
  (五)                                                                                                               
  所有者                                                                                                               
  权益内                                                                                                               
  部结转                                                                                                               
  1.资本                                                                                                              
  公积转                                                                                                               
  增资本                                                                                                               
  (或股                                                                                                               
  本)                                                                                                                 
  2.盈余                                                                                                              
  公积转                                                                                                               
  增资本                                                                                                               
  (或股                                                                                                               
  本)                                                                                                                 
  3.盈余                                                                                                              
  公积弥                                                                                                               
  补亏损                                                                                                               
  4.其他                                                                                                              
  四、本   144,604,200.00  183,823,993.60      12,617,809.90      -729,210,650.64      1,726,675.36   -386,437,971.78  
  期期末                                                                                                               
  余额                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目      上年同期金额                                                                                               
            归属于母公司所有者权益                                                         少数股东权益  所有者权益合  
            实收资本(或   资本公积      减  盈余公积     一  未分配利润     其他                         计            
            股本)                       :               般                                                            
                                        库               风                                                            
                                        存               险                                                            
                                        股               准                                                            
                                                         备                                                            
  一、上年  93,860,000.0  239,120,677.      17,979,265.      -683,451,738.  325,381,198.9  -40,724,010.  -698,597,004. 
  年末余额  0             48                44               41             5              05            49            
  加:会计                                                   -366,726,030.  -325,381,198.  42,439,288.6  1,094,456.66  
  政策变更                                                   89             95             0                           
  前期差错                                                                                                             
  更正                                                                                                                 
  二、本年  93,860,000.0  239,120,677.      17,979,265.      -1,050,177,76                 1,715,278.55  -697,502,547. 
  年初余额  0             48                44               9.30                                        83            
  三、本期  50,744,200.0  -52,954,200.                       170,804,971.4                 44,986.99     168,639,958.4 
  增减变动  0             00                                 9                                           8             
  金额(减                                                                                                             
  少以“-                                                                                                             
  ”号填列                                                                                                             
  )                                                                                                                   
  (一)净                                                   -758,239.47                   44,986.99     -713,252.48   
  利润                                                                                                                 
  (二)直                -2,210,000.0                       171,563,210.9                               169,353,210.9 
  接计入所                0                                  6                                           6             
  有者权益                                                                                                             
  的利得和                                                                                                             
  损失                                                                                                                 
  1.可供                                                                                                              
  出售金融                                                                                                             
  资产公允                                                                                                             
  价值变动                                                                                                             
  净额                                                                                                                 
  2.权益                                                                                                              
  法下被投                                                                                                             
  资单位其                                                                                                             
  他所有者                                                                                                             
  权益变动                                                                                                             
  的影响                                                                                                               
  3.与计                                                                                                              
  入所有者                                                                                                             
  权益项目                                                                                                             
  相关的所                                                                                                             
  得税影响                                                                                                             
  4.其他                                                                                                              
  上述(一                -2,210,000.0                       170,804,971.4                 44,986.99     168,639,958.4 
  )和(二                0                                  9                                           8             
  )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                                                                                                              
  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  50,744,200.0  -50,744,200.                                                                                 
  有者权益  0             00                                                                                           
  内部结转                                                                                                             
  1.资本   50,744,200.0  -50,744,200.                                                                                 
  公积转增  0             00                                                                                           
  资本(或                                                                                                             
  股本)                                                                                                               
  2.盈余                                                                                                              
  公积转增                                                                                                             
  资本(或                                                                                                             
  股本)                                                                                                               
  3.盈余                                                                                                              
  公积弥补                                                                                                             
  亏损                                                                                                                 
  4.其他                                                                                                              
  四、本期  144,604,200.  186,166,477.      17,979,265.      -879,372,797.                 1,760,265.54  -528,862,589. 
  期末余额  00            48                44               81                                          35            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 田家俊       主管会计工作负责人:刘晨飞           会计机构负责人:孙晓燕 
    
    
     母公司所有者权益变动表
    编制单位:太原天龙集团股份有限公司                                    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目       本期金额                                                                                                  
             实收资本(或股本)   资本公积           减:库  盈余公积         未分配利润            所有者权益合计       
                                                   存股                                                                
  一、上年   144,604,200.00     183,774,979.60             12,617,809.90    -718,490,249.79       -377,493,260.29      
  年末余额                                                                                                             
  加:会计                                                                                                             
  政策变更                                                                                                             
  前期差错                                                                                                             
  更正                                                                                                                 
  二、本年   144,604,200.00     183,774,979.60             12,617,809.90    -718,490,249.79       -377,493,260.29      
  年初余额                                                                                                             
  三、本期                                                                  -11,826,229.79        -11,826,229.79       
  增减变动                                                                                                             
  金额(减                                                                                                             
  少以“-                                                                                                             
  ”号填列                                                                                                             
  )                                                                                                                   
  (一)净                                                                  -11,826,229.79        -11,826,229.79       
  利润                                                                                                                 
  (二)直                                                                                                             
  接计入所                                                                                                             
  有者权益                                                                                                             
  的利得和                                                                                                             
  损失                                                                                                                 
  1.可供出                                                                                                            
  售金融资                                                                                                             
  产公允价                                                                                                             
  值变动净                                                                                                             
  额                                                                                                                   
  2.权益法                                                                                                            
  下被投资                                                                                                             
  单位其他                                                                                                             
  所有者权                                                                                                             
  益变动的                                                                                                             
  影响                                                                                                                 
  3.与计入                                                                                                            
  所有者权                                                                                                             
  益项目相                                                                                                             
  关的所得                                                                                                             
  税影响                                                                                                               
  4.其他                                                                                                              
  上述(一                                                                  -11,826,229.79        -11,826,229.79       
  )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.提取盈                                                                                                            
  余公积                                                                                                               
  2.对所有                                                                                                            
  者(或股                                                                                                             
  东)的分                                                                                                             
  配                                                                                                                   
  3.其他                                                                                                              
  (五)所                                                                                                             
  有者权益                                                                                                             
  内部结转                                                                                                             
  1.资本公                                                                                                            
  积转增资                                                                                                             
  本(或股                                                                                                             
  本)                                                                                                                 
  2.盈余公                                                                                                            
  积转增资                                                                                                             
  本(或股                                                                                                             
  本)                                                                                                                 
  3.盈余公                                                                                                            
  积弥补亏                                                                                                             
  损                                                                                                                   
  4.其他                                                                                                              
  四、本期   144,604,200.00     183,774,979.60             12,617,809.90    -730,316,479.58       -389,319,490.08      
  期末余额                                                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
     单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目       上年同期金额                                                                                              
             实收资本(或股本)   资本公积           减:库存股  盈余公积         未分配利润          所有者权益合计     
  一、上年   93,860,000.00      239,120,677.48                 12,617,809.90    -679,434,157.61     -333,835,670.23    
  年末余额                                                                                                             
  加:会计                                                                                                             
  政策变更                                                                                                             
  前期差错                                                                                                             
  更正                                                                                                                 
  二、本年   93,860,000.00      239,120,677.48                 12,617,809.90    -679,434,157.61     -333,835,670.23    
  年初余额                                                                                                             
  三、本期   50,744,200.00      -52,954,200.00                                  -626,422.23         -2,836,422.23      
  增减变动                                                                                                             
  金额(减                                                                                                             
  少以“-                                                                                                             
  ”号填列                                                                                                             
  )                                                                                                                   
  (一)净                                                                      -626,422.23         -626,422.23        
  利润                                                                                                                 
  (二)直                      -2,210,000.00                                                       -2,210,000.00      
  接计入所                                                                                                             
  有者权益                                                                                                             
  的利得和                                                                                                             
  损失                                                                                                                 
  1.可供出                                                                                                            
  售金融资                                                                                                             
  产公允价                                                                                                             
  值变动净                                                                                                             
  额                                                                                                                   
  2.权益法                                                                                                            
  下被投资                                                                                                             
  单位其他                                                                                                             
  所有者权                                                                                                             
  益变动的                                                                                                             
  影响                                                                                                                 
  3.与计入                                                                                                            
  所有者权                                                                                                             
  益项目相                                                                                                             
  关的所得                                                                                                             
  税影响                                                                                                               
  4.其他                                                                                                              
  上述(一                      -2,210,000.00                                   -626,422.23         -2,836,422.23      
  )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.提取盈                                                                                                            
  余公积                                                                                                               
  2.对所有                                                                                                            
  者(或股                                                                                                             
  东)的分                                                                                                             
  配                                                                                                                   
  3.其他                                                                                                              
  (五)所   50,744,200.00      -50,744,200.00                                                                         
  有者权益                                                                                                             
  内部结转                                                                                                             
  1.资本公  50,744,200.00      -50,744,200.00                                                                         
  积转增资                                                                                                             
  本(或股                                                                                                             
  本)                                                                                                                 
  2.盈余公                                                                                                            
  积转增资                                                                                                             
  本(或股                                                                                                             
  本)                                                                                                                 
  3.盈余公                                                                                                            
  积弥补亏                                                                                                             
  损                                                                                                                   
  4.其他                                                                                                              
  四、本期   144,604,200.00     186,166,477.48                 12,617,809.90    -680,060,579.84     -336,672,092.46    
  期末余额                                                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
法定代表人: 田家俊         主管会计工作负责人:刘晨飞         会计机构负责人:孙晓燕 
    
    
     (二)财务报表附注
    一、公司基本情况
    太原天龙集团股份有限公司(以下简称“本公司”或“公司”),其前身系太原天龙商业贸易集团总公司,成立于1988年12月,后经山西省体改委[晋经改(1992)第54号]文件批准,于1992年10月以定向募集方式整体改组设立为股份制企业,总股本6,386万股,每股面值1元,注册资本6,386万元。经中国证券监督管理委员会证监发字(2000)48号文件批准,本公司于2000年5月8日向社会公开发行人民币普通股(A股)3,000万股,2000年6月15日在上海证券交易所挂牌交易。
    2007年1月25日,本公司2007年第一次临时股东大会通过股权分置改革方案,以资本公积金向流通股股东定向转增股份,转增比例为每10股转增股本6.8股,共计向流通股股东转增29,240,000股股份;用资本公积金向深圳爱商实业有限公司、珠海经济特区金燕金属制品有限公司、珠海市超发纸箱有限公司、珠海市鑫安投资有限公司、深圳市东方嘉盈实业有限公司、广州荣颐达电子有限公司定向转增21,504,200股股份。
    该方案实施后,本公司有限售条件的流通股股份合计72,364,200股,占总股本的比例为50.04%,无限售条件的流通股份合计72,240,000股,占总股本的比例为49.96%,股本总额为144,604,200股。
    本公司经营范围为:批发零售针纺织品、百货、劳保用品、日用杂品、五金交电、化工产品(除火工产品及化学危险品)、普通机械、通讯设备、卫生洁具、建材、家具、装潢材料、服装、音响器材、焦炭、生铁、矿产品(除专控品)。零售粮油、音像制品、卷烟(限分支机构);晒图、照片扩印;家电维修;商品仓储;服装洗染;金银饰品修理。食品、土产品、纺织丝绸、服装、轻工产品、五金产品、机电产品进出口及进出口代理(国家限定公司经营或禁止进出口的商品除外)。经营进料加工和“三来一补”业务。经营对销贸易和转口贸易。生产及销售VCD机、DVD机、功放、音箱等电子产品及家用电器、有线电话;销售通信器材(地面卫星接收设备除外);钢材;黄金制品零售、代客维修及以旧换新业务(限分支机构);化妆品销售(限分支机构);糕点、熟肉、饮料、酒、茶叶、副食品、保健食品销售(限分支机构)、汽车销售(除小轿车)。
    二、主要会计政策、会计估计和前期差错
    本公司执行财政部颁布的《企业会计准则》、《企业会计制度》及其有关补充规定。
    (一)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、完整地反映了本公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。
    (二)编制基础
    本公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项会计准则的规定进行确认和计量,在此基础上编制财务报表。
    资产负债表年初数和可比期间的利润表,系按照证监发[2006]136号文和证监会计字[2007]10号文的规定,对《企业会计准则第38号—首次执行企业会计准则》第五条至第十九条规定及《企业会计准则解释第1号》(财会[2007]14号)需要追溯调整的事项,按照追溯调整的原则进行调整后而编制的。
    (三)会计期间
    自公历1月1日起至12月31日止。
    (四)记账本位币
    采用人民币为记账本位币。
    (五)计量属性在本年发生变化的报表项目及其本年采用的计量属性
    本公司在对财务报表项目进行计量时,一般采用历史成本,如所确定的会计要素金额能够取得并可靠计量则对个别会计要素采用重置成本、可变现净值、现值、公允价值计量。
    1.现值与公允价值的计量属性
    (1)现值
    在现值计量下,资产按照预计从其持续使用和最终处置中所产生的未来净现金流入量的折现金额计量,负债按照预计期限内需要偿还的未来净现金流出量的折现金额计量。
    (2)公允价值
    在公允价值计量下,资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。
    2.计量属性在本年发生变化的报表项目
    本年报表项目的计量属性未发生变化。
    (六)现金等价物的确定标准
    在编制现金流量表时,将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。
    (七)外币业务核算方法
    本公司对涉及外币的经济业务,采用系统合理的方法确定的,与交易发生日即期汇率近似的汇率折算为记账本位币金额;资产负债表日,区分外币货币性项目和外币非货币性项目进行会计处理:
    1.外币货币性项目,采用资产负债表日的即期汇率折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,属于与购建固定资产有关借款产生的汇兑差额,按照借款费用资本化的原则进行处理;其余部分计入当期损益。
    2.以历史成本计量的外币非货币性项目,采用系统合理的方法确定的,与交易发生日即期汇率近似的汇率折算,不改变其记账本位币金额。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,折算后差额作为公允价值变动(含汇率变动)处理,记入当期损益。
    (八)外币财务报表的折算方法
    本公司按照以下规定,将以外币表示的财务报表折算为人民币金额表示的财务报表。
    1.资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。
    2.利润表中的收入和费用项目,采用按照系统合理的方法确定的、与交易发生日即期汇率近似的汇率折算。
    按照上述1、2折算产生的外币财务报表折算差额,在所有者权益项目下单独作为“外币报表折算差额”列示。
    3.现金流量表所有项目采用按照系统合理的方法确定的、与现金流量发生日即期汇率近似的汇率折算。“汇率变动对现金的影响额”在现金流量表中单独列示。
    (九)金融资产和金融负债的核算方法
    1.金融资产和金融负债的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为: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,包括交易性金融资产或金融负债(和直接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或金融负债);持有至到期投资;贷款和应收款项;可供出售金融资产;其他金融负债等。
    2.金融资产和金融负债的确认和计量方法
    (1)以公允价值计量且其变动计入当期损益的金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。
    持有期间将取得的利息或现金股利确认为投资收益,年末将公允价值变动计入当期损益。
    处置时,其公允价值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)持有至到期投资
    取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间按照摊余成本和实际利率(如实际利率与票面利率差别较小的,按票面利率)计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。
    处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    (3)应收款项
    公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、应收票据、预付款项、其他应收款、长期应收款等,以向购货方应收的合同或协议价款作为初始确认金额;具有融资性质的,按其现值进行初始确认。
    收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    (4)可供出售金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。年末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入投资损益。
    (5)其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。
    3.金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。
    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(涉及转移的金融资产为可供出售金融资产的情形)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(在此种情况下,所保留的服务资产应当视同未终止确认金融资产的一部分)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(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。
    4.金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部直接参考年末活跃市场中的报价。
    5.金融工具的汇率风险
    本公司业已存在的承担汇率波动风险(指金融工具的公允价值或未来现金流量因外汇汇率变动而发生波动的风险)的金融工具包括:应收账款、短期借款、应付账款、其他应付款、长期借款。
    6.金融资产的减值准备
    (1)可供出售金融资产的减值准备:
    年末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。
    (2)持有至到期投资的减值准备:
    持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。
    (十)应收款项坏账准备的确认标准和计提方法
    年末如果有客观证据表明应收款项发生减值,则将其账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益。可收回金额是通过对其的未来现金流量(不包括尚未发生的信用损失)按原实际利率折现确定,并考虑相关担保物的价值(扣除预计处置费用等)。原实际利率是初始确认该应收款项时计算确定的实际利率。短期应收款项的预计未来现金流量与其现值相差很小,在确定相关减值损失时,不对其预计未来现金流量进行折现。
    年末对于单项金额重大的应收款项(包括应收账款、应收票据、预付账款、其他应收款、长期应收款等)单独进行减值测试。如有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。
    单项金额重大是指:占应收账款余额10%以上的款项之和。
    对于年末单项金额非重大的应收款项如能单独确定减值风险的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提坏账准备。
    除已单独计提减值准备的应收款项外,公司根据以前年度与之相同或相类似的、具有应收款项按账龄段划分的类似信用风险特征组合的实际损失率为基础,结合现时情况确定以下坏账准备计提的比例:


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  账龄                                                                            计提比例                             
  1年以内                                                                         5%                                   
  1—2年                                                                          15%                                  
  2—3年                                                                          30%                                  
  3年以上                                                                         50%                                  
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(十一)存货核算方法
    1.存货的分类
    本公司存货主要包括原材料、低值易耗品、库存商品、委托加工材料等。
    2.发出存货的计价方法
    (1)存货以实际成本计价,发出原材料采用计划成本核算,实际成本与计划成本的差异,在材料成本差异科目核算,月末按分类材料成本差异率分摊材料成本差异,将计划成本调整为实际成本。
    在产品期末按实际耗用的原材料价值计价,人工成本及制造费用全部由完工产品负担。
    珠海金正电器公司库存商品发出采用计划成本核算,红日东方贸易公司及珠海金正电子公司库存商品发出采用加权平均法核算、太原金正电器公司库存商品采用个别计价法核算。
    (2)周转材料的摊销方法
    本公司以购置单价在200元以上2000元以下、使用年限在一年以上的物品为低值易耗品,200元以上400元以下的采用一次转销法,400元以上2000元以下的采用五五摊销法。
    3.存货的盘存制度
    采用永续盘存制。
    4.存货跌价准备的计提方法
    年末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。
    产成品、商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值;为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    年末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。
    (十二)投资性房地产的种类和计量模式
    投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产,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、已出租的建筑物。
    公司对现有投资性房地产采用成本模式计量。对按照成本模式计量的投资性房地产-出租用资产采用与本公司固定资产相同的折旧政策,出租用土地使用权按与无形资产相同的摊销政策;对存在减值迹象的,估计其可收回金额,可收回金额低于其账面价值的,确认相应的减值损失。
    (十三)固定资产的计价和折旧方法
    1.固定资产确认条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用年限超过一年的有形资产。固定资产在同时满足下列条件时予以确认:
    (1)与该固定资产有关的经济利益很可能流入企业;
    (2)该固定资产的成本能够可靠地计量。
    2.固定资产的分类
    固定资产分类为:房屋及建筑物、机器设备、运输设备。
    3.固定资产的初始计量
    固定资产取得时按照实际成本进行初始计量。
    外购固定资产的成本,以购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等确定。
    购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确定。
    自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。
    债务重组取得债务人用以抵债的固定资产,以该固定资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的固定资产公允价值之间的差额,计入当期损益;
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,换入的固定资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入固定资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的固定资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的固定资产按公允价值确定其入账价值。
    融资租入的固定资产,按租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为入账价值。
    4.固定资产折旧计提方法
    固定资产折旧采用年限平均法计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。
    各类固定资产预计使用寿命和年折旧率如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  资产类别                        使用年限(年)                   年折旧率                          预计净残值率        
  房屋及建筑物                    25-35年                        2.74%-3.84%                       4.00%               
  运输设备                        5-10年                         9.60%-19.20%                      4.00%               
  机器设备                        5-15年                         6.40%-19.20%                      4.00%               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(十四)在建工程核算方法
    1.在建工程类别
    在建工程以立项项目分类核算。
    2.在建工程结转为固定资产的标准和时点
    在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的固定资产在已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,并按本公司固定资产折旧政策计提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。
    (十五)无形资产核算方法
    1.无形资产的计价方法
    按取得时的实际成本入账;
    外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
    债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    2.无形资产使用寿命及摊销
    (1)使用寿命有限的无形资产的使用寿命估计情况:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目名称                                                                  预计寿命                                   
  土地使用权                                                                50年                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
每年末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
    经复核,本年末无形资产的使用寿命及摊销方法与以前估计未有不同。
    (2)使用寿命不确定的无形资产的判断依据:
    本公司无使用寿命不确定的无形资产
    (3)无形资产的摊销:
    对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。
    内部开发活动形成的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
    内部研究开发费用,于发生时先在“研发支出”项目中归集,年末费用化支出金额转入“管理费用”,达到预定用途形成无形资产的,转入“无形资产”项目中。
    3.研究开发项目研究阶段支出与开发阶段支出的划分标准:
    内部研究开发项目开发阶段的支出,同时满足下列条件的,才能确认为无形资产:
    (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,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,应当证明其有用性;
    (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。
    (十六)长期待摊费用的摊销方法及摊销年限
    长期待摊费用指本公司已经发生但应由本年和以后各期分担的分摊期限在一年以上的各项费用,包括经营租赁方式租入的固定资产发生的改良支出等。
    长期待摊费用在受益期内平均摊销,其中:
    1.预付经营租入固定资产的租金,按租赁合同规定的期限或其它合理方法平均摊销。
    2.经营租赁方式租入的固定资产改良支出,按剩余租赁期与租赁资产尚可使用年限两者中较短的期限平均摊销。
    (十七)除存货、投资性房地产及金融资产外的其他主要资产的减值
    1.长期股权投资
    成本法核算的、在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其减值损失是根据其账面价值与按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进行确定。
    其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。
    长期股权投资减值损失一经确认,不再转回。
    2.固定资产、在建工程、无形资产、商誉等长期非金融资产
    对于固定资产、在建工程、无形资产等长期非金融资产,公司在每年末判断相关资产是否存在可能发生减值的迹象。
    因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,每年都进行减值测试。
    资产存在减值迹象的,估计其可收回金额。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    当资产的可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。
    资产减值损失确认后,减值资产的折旧或者摊销费用在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)。
    固定资产、在建工程、无形资产等长期非金融资产资产减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项资产可能发生减值的,企业以单项资产为基础估计其可收回金额。
    (十八)长期股权投资的核算    
    1.初始计量
    (1)企业合并形成的长期股权投资
    同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以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长期股权投资的初始投资成本。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。
    非同一控制下的企业合并:公司在购买日按照《企业会计准则第20号——企业合并》确定的合并成本作为长期股权投资的初始投资成本。
    (2)其他方式取得的长期股权投资
    以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
    以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。
    投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。
    在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。
    通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。
    2.被投资单位具有共同控制、重大影响的依据
    按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动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时存在,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决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,则视为投资企业能够对被投资单位施加重大影响。
    3.后续计量及收益确认
    公司能够对被投资单位施加重大影响或共同控制的,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差额,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差额,计入当期损益。
    公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。
    对被投资单位不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。
    对被投资单位具有共同控制或重大影响的长期股权投资,采用权益法核算。
    成本法下公司确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。
    权益法下在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,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盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。
    被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。
    (十九)借款费用资本化 
    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,在发生时根据其发生额确认为费用,计入当期损益。
    符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    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,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    (2)借款费用已经发生;
    (3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
    当符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过3个月的,借款费用暂停资本化。
    当购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。
    2.借款费用资本化期间
    资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    3.借款费用资本化金额的计算方法
    专门借款的利息费用(扣除尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益)及其辅助费用在所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态前,予以资本化。
    根据累计资产支出超过专门借款部分的资产支出,按每月月末数计算加权平均数,乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。
    (二十)收入确认原则
    1.销售商品
    公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入实现。
    2.提供劳务
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。提供劳务交易的完工进度,依据已完工作的测量(或已经提供的劳务占应提供劳务总量的比例,或已经发生的成本占估计总成本的比例)确定。
    按照已收或应收的合同或协议价款确定提供劳务收入总额,但已收或应收的合同或协议价款不公允的除外。资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额,确认当期提供劳务收入;同时,按照提供劳务估计总成本乘以完工进度扣除以前会计期间累计已确认劳务成本后的金额,结转当期劳务成本。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
    (1)已经发生的劳务成本预计能够得到补偿的,按照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。
    (2)已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。
    3.让渡资产使用权
    与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时。分别下列情况确定让渡资产使用权收入金额:
    (1)利息收入金额,按照他人使用本企业货币资金的时间和实际利率计算确定。
    (2)使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。
    (3)出租物业收入:
    a.具有承租人认可的租赁合同、协议或其他结算通知书
    b.履行了合同规定的义务,开具租赁发票且价款已经取得或确信可以取得
    c.出租开发产品成本能够可靠地计量。
    (二十一)确认递延所得税资产的依据
    公司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,确认由可抵扣暂时性差异产生的递延所得税资产。
    (二十二)合并报表合并范围发生变更的理由
    详见“附注四”。
    三、税项
    本公司及其子公司应纳税项列示如下
    1.流转税及附加
    (1)增值税:按应税收入的17%或13%计缴。
    (2)营业税:按应税收入的5%计缴。
    (3)城市维护建设税
    A.公司本部和太原金正电器公司按应缴增值税、营业税额的7%计缴。
    B.本公司珠海金正电器公司及红日东方贸易公司按5%计缴。
    (4)教育费附加
    按应缴增值税、营业税额的3%计缴。
    2.所得税
    本公司和太原金正电器公司、珠海金正电器公司、红日东方贸易公司执行25%的所得税税率。
    四、企业合并及合并财务报表
    合并财务报表按照2006年2月颁布的《企业会计准则第33号—合并财务报表》执行。公司所控制的全部子公司均纳入合并财务报表的合并范围。
    合并财务报表以母公司和纳入合并范围的子公司的个别财务报表为基础,根据其他有关资料为依据,按照权益法调整对子公司的长期股权投资后,由母公司编制。合并时对内部权益性投资与子公司所有者权益、内部投资收益与子公司利润分配、内部交易事项、内部债权债务进行抵销。
    子公司所采用的会计政策与母公司保持一致。
     (一)公司所控制的所有子公司及合并范围(金额单位:元)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称   注册资本            经营范围    注册地址   本公司期末实际  实质上构成对   本公司  本公司  合并   备注     
                                                        投资额          子公司的净投   合计持  合计享  范围            
                                                                        资的余额       股比例  有的表  内表            
                                                                                               决权比  决权            
                                                                                               例      比例            
  珠海市金   10,000,000.00       生产和销售  珠海市三   9,000,000.00    9,000,000.00   90.00%  90.00%  90.00           
  正电器有                       电子产品及  灶金海岸                                                  %               
  限公司(                       家用电器    金岛路2号                                                                 
  以下简称                                                                                                             
  “珠海金                                                                                                             
  正电器公                                                                                                             
  司”)                                                                                                               
  珠海市红   3,000,000.00        批发、零售  珠海市横   2,700,000.00    2,700,000.00   81.00%  81.00%  81.00           
  日东方贸                       电子产品、  琴宝华路6                                                 %               
  易有限公                       家用电器    号123室                                                                   
  司(以下                                                                                                             
  简称“红                                                                                                             
  日东方贸                                                                                                             
  易公司”                                                                                                             
  )                                                                                                                   
  太原天龙   5,000,000.00        电子产品及  山西省太   5,000,000.00    5,000,000.00   100.00  100.00  100.0           
  金正电器                       家用电器的  原市迎泽                                  %       %       0%              
  有限公司                       销售        大街289号                                                                 
  (以下简                                                                                                             
  称“太原                                                                                                             
  金正电器                                                                                                             
  公司”)                                                                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司纳入合并范围的子公司均系非合并方式取得,全部为本公司直接投资设立的公司。
    (二)少数股东权益和少数股东损益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             年初金额           本年少数股东损益增减  其他增减               期末金额            
  少数股东权益                                                                                                         
  珠海金正电器公司                 911,960.24         161,576.04                                   1,073,536.28        
  红日东方贸易公司                 653,139.08                                                      653,139.08          
  合计                             1,565,099.32       161,576.04                                   1,726,675.36        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
五、合并财务报表主要项目注释
    (以下金额单位若未特别注明者均为人民币元,凡未注明年初数的均为期末数)
    (一)货币资金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项 目                期末数                                            年初数                                       
                        外币金额        折算率       人民币金额           外币金额      折算率    人民币金额           
  现金                                                                                                                 
  人民币                                             132,636.50                                   86,671.08            
  银行存款                                                                                                             
  人民币                                             12,935,192.08                                6,528,354.99         
  其他货币资金                                                                                                         
  人民币                                             2,927.06                                     2,916.97             
  合计                                               13,070,755.64                                6,617,943.04         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1.货币资金期末数比年初数增加6,452,812.60元,增加比例为97.50%,原因为本公司本期新增借款650万元。
    2.其他货币资金为存出投资款。
    (二)应收账款
    1.应收账款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                期末数                                                           
                                                      账面余额           占总额比例    坏账准备计提  坏账准备          
                                                                                       比例                            
  1.单项金额重大并已单独计提坏账准备的款项           8,651,790.06       49.36%        100.00%       8,651,790.06      
  2.单项金额非重大并已单独计提坏账准备的款项         1,739,041.06       9.92%         100.00%       1,739,041.06      
  3.其他按账龄段划分为类似信用风险特征的款项         7,137,461.10       40.72%                      407,053.62        
  其中:1年以内                                       6,635,655.48                                   331,782.78        
  1-2年                                              501,805.62                                     75,270.84         
  2-3年                                                                                                               
  3年以上                                                                                                              
  合计                                                17,528,292.22      100.00%                     10,797,884.74     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                年初数                                                           
                                                      账面余额          占总额比例     坏账准备计提  坏账准备          
                                                                                       比例                            
  1.单项金额重大并已单独计提坏账准备的款项           8,651,790.06      50.72%         100.00%       8,651,790.06      
  2.单项金额非重大并已单独计提坏账准备的款项         1,739,041.06      10.19%         100.00%       1,739,041.06      
  3.其他按账龄段划分为类似信用风险特征的款项         6,667,559.66      39.09%                       333,378.00        
  其中:1年以内                                       6,667,559.66                     5.00%         333,378.00        
  1-2年                                                                               15.00%                          
  2-3年                                                                               30.00%                          
  3年以上                                                                              50.00%                          
  合计                                                17,058,390.78     100.00%                      10,724,209.12     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.单项金额重大的应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单项重大排名                                        金额              计提比例       理由                            
  广东省昊正实业开发有限公司                          4,103,556.66      100.00%        预计回收困难                    
  湖南华海高科电子有限公司                            2,542,410.20      100.00%        预计回收困难                    
  杭州万全电子有限公司                                2,005,823.20      100.00%        预计回收困难                    
  合计                                                8,651,790.06                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.期末应收账款中无应收持本公司5%以上(含5%)表决权股份的股东款项。
    4.期末应收账款中欠款金额前五名


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名                               金额                   账龄                              占应收账款总额的比 
                                                                                                    例                 
  广东省昊正实业开发有限公司               4,103,556.66           3年以上                           23.41%             
  湖南华海高科电子有限公司                 2,542,410.20           3年以上                           14.50%             
  杭州万全电子有限公司                     2,005,823.20           3年以上                           11.44%             
  日本角田无线电机株式会社                 1,234,543.20           1年以内                           7.04%              
  北京金龙万信有限公司                     978,507.54             1年以内                           5.58%              
  合计                                     10,864,840.80                                            61.97%             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.期末关联方应收账款占应收账款总金额的23.41%,详见本附注七。
    (三)预付款项
    1.账龄分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账 龄                 期末数                                          年初数                                        
                         金额                    占总额比例              金额                   占总额比例             
  1年以内                351,109.75              45.24%                  744,168.29             83.89%                 
  1-2年                 424,919.87              54.76%                  142,914.05             16.11%                 
  2-3年                                                                                                               
  3年以上                                                                                                              
  合计                   776,029.62              100.00%                 887,082.34             100.00%                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.期末金额较大的预付款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                            金额                   性质或内容                                    
  华昌电子(深圳)有限公司                        171,835.88             预付材料款                                    
  珠海市仁恒达贸易有限公司                        123,002.93             预付材料款                                    
  龙川县鸿泰橡塑实业有限公司                      121,530.21             预付材料款                                    
  深圳市锦格电子塑胶有限公司                      63,834.11              预付材料款                                    
  东莞市瑞莱电子科技有限公司                      47,451.95              预付材料款                                    
  合计                                            527,655.08                                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.期末预付款项中无持本公司5%以上(含5%)表决权股份的股东款项。
    4.预付账款期末数比年初数减少111,052.72元,减少比例为12.52%,减少原因:主要系年初预付的货款本期已结算。
    (四)其他应收款
    1.其他应收款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                               期末数                                                            
                                                     账面余额            占总额比例     坏账准备计  坏账准备           
                                                                                        提比例                         
  1.单项金额重大并已单独计提坏账准备的款项          152,159,059.69      78.90%         100.00%     152,159,059.69     
  2.单项金额非重大并已单独计提坏账准备的款项        39,966,772.10       20.72%         100.00%     39,966,772.10      
  3.其他按账龄段划分为类似信用风险特征的款项        726,242.42          0.38%                      60,484.21          
  其中:1年以内                                      588,021.57                         5.00%       29,401.08          
  1-2年                                             69,220.85                          15.00%      10,383.13          
  2-3年                                             69,000.00                          30.00%      20,700.00          
  3年以上                                                                               50.00%                         
  合计                                               192,852,074.21      100.00%                    192,186,316.00     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                年初数                                                           
                                                      账面余额           占总额比例     坏账准备计   坏账准备          
                                                                                        提比例                         
  1.单项金额重大并已单独计提坏账准备的款项           149,980,251.16     78.25%         100.00%      149,980,251.16    
  2.单项金额非重大并已单独计提坏账准备的款项         39,950,975.43      20.84%         100.00%      39,950,975.43     
  3.其他按账龄段划分为类似信用风险特征的款项         1,742,197.17       0.91%                       114,898.22        
  其中:1年以内                                       1,524,278.09                      5.00%        76.213.91         
  1-2年                                              177,942.78                        15.00%       26,691.42         
  2-3年                                              39,976.30                         30.00%       11,992.89         
  3年以上                                                                               50.00%                         
  合计                                                191,673,423.76     100.00%                     190,046,124.81    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.单项金额重大的其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单项重大排名                                   金额                  计提比例            理由                        
  太原市三晋大厦有限公司                         91,764,,607.95        100.00%             预计回收困难                
  珠海金正电子有限公司                           30,894,451.74         100.00%             预计回收困难                
  河北宽城唐杖子矿业有限责任公司                 29,500,000.00         100.00%             预计回收困难                
  合计                                           152,159,059.69                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.期末其他应收款中无应收持本公司5%以上(含5%)表决权股份的股东款项。
    4.期末其他应收款中欠款金额前五名


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名                            性质或内容       金 额              账龄                        占其他应收款  
                                                                                                         总额的比例    
  太原三晋大厦有限公司*                 代垫利息、工程   91,764,607.95       1年以内2,178,808.53元,1-2   47.58%        
                                        款                                   年4,821,752.44元,2-3年3,82                
                                                                             4,735.19元,3年以上80,939,3                
                                                                             11.79元                                   
  珠海金正电子公司                      货款             30,894,451.74       3年以上                     16.02%        
  河北宽城唐杖子矿业有限责任公司**      委托理财转入     29,500,000.00       3年以上                     15.30%        
  深圳市达瑞进出口贸易有限公司          货款(预付账款   14,500,000.00       3年以上                     7.52%         
                                        转来)                                                                         
  山西瑞丰药业有限公司                  往来款           3,900,000.00        3年以上                     2.02%         
  合计                                                   170,559,059.69                                  88.44%        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*本公司期末其他应收款中应收太原市三晋大厦有限公司(以下简称“三晋大厦”)共计91,764,607.95元(募股资金投入25,410,000.00元、代三晋大厦偿还中国工商银行贷款47,000,000.00元、代三晋大厦垫付利息、工程款等19,354,607.95元),截止2008年6月30日,太原市三晋大厦有限公司股东权益合计-96,602,411.24元。
    **本公司与中际投资有限公司、河北承德宽城唐杖子矿业有限责任公司于2003年11月8日签署《债务转移协议》,将委托中际投资有限公司理财资金余额34,500,000.00元转为对承德宽城唐杖子矿业有限责任公司的债权,由承德宽城唐杖子矿业有限责任公司分三期以人民币归还。其中:2003年12月31日之前,支付人民币5,000,000.00元;2004年12月31日之前,支付人民币10,000,000.00元;2005年12月31日之前,支付人民币19,500,000.00元。2003年12月30日,本公司收到承德宽城唐杖子矿业有限责任公司归还的人民币5,000,000.00元。此后再无回款。2005年12月29日,太原市中级人民法院受理了本公司诉承德宽城唐杖子矿业有限责任公司偿还1000万元款项及利息纠纷一案。2006年1月6日本公司向太原市中级人民法院提出增加1950万元诉讼请求,太原市中级人民法院依法予以受理。2006年5月23日收到太原市中级人民法院下达的(2006)并民初字第31号民事裁定书。2006年11月11日,收到山西省高级人民法院下达原(2006)晋立民终字第51号民事裁定书,裁定撤销原市中级人民法院(2006)并民初字第31号民事裁定书,将本案移送河北省承德市中级人民法院处理,2007年6月11承德市中级人民法院第二次开庭审理本案,2007年8月28日收到承德市中级人民法院(2007)承民初字第91号民事判决书,驳回本公司的诉讼请求。2007年9月7日本公司因不服承德市中级人民法院判决,上诉于河北省高级人民法院,2008年3月11日河北省高级人民法院开始审理本案,现正在等待二审判决中。
    5.期末关联方其他应收款占其他应收款总金额的64.77%,详见本附注七。
    (五)存货及存货跌价准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                           期末数                                       年初数                                   
                                 账面余额              跌价准备               账面余额             跌价准备            
  在途物资                                                                    455,008.13                               
  库存商品                       8,485,983.49          911,950.48             8,921,505.57         911,950.48          
  原材料                         3,169,999.95          137,329.95             2,942,226.46         137,329.95          
  周转材料                       1,063,573.24          847,962.19             1,057,481.68         847,962.19          
  分期收款发出商品               721,092.29            614,094.56             721,092.29           614,094.56          
  委托加工材料                   361,632.65                                   840,249.15                               
  在产品                         5,160,642.18          269,291.96             5,651,011.01         269,291.96          
  合计                           18,962,923.80         2,780,629.14           20,588,574.29        2,780,629.14        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
存货跌价准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  存货种类                 年初账面余额        本期计提额          本期减少额                        期末账面余额      
                                                                   转回            转销                                
  库存商品                 911,950.48                                                                911,950.48        
  原材料                   137,329.95                                                                137,329.95        
  周转材料                 847,962.19                                                                847,962.19        
  分期收款发出商品         614,094.56                                                                614,094.56        
  委托加工材料                                                                                                         
  在产品                   269,291.96                                                                269,291.96        
  合  计                 2,780,629.14                                                              2,780,629.14      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
期末存货按成本高于可变现净值的差额计提存货跌价准备,确定可变现净值的依据为:可变现净值=估计销售价格-估计完工成本-销售所必需的估计费用。
    (六)长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                        期末数                                       年初数                                      
                              账面余额               减值准备              账面余额              减值准备              
  其他权益性投资              45,500,000.00          45,500,000.00         45,500,000.00         45,500,000.00         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
被投资单位主要信息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位   注册地       业务性质        本企业持股  本企业在被投资  年末净资产总额  本年营业收入   本年净利润      
  名称                                      比例        单位表决权比例                  总额                           
  *圆缘宾馆                                                                                                            
  **珠海金正   广东省珠海   生产、销售电子  90.00%      90.00%                                                         
  电子公司     市高新技术   产品、家用电器                                                                             
               开发区三灶   、经营进料加工                                                                             
               科技园       和“三来一补等                                                                             
                            业务                                                                                       
  三晋大厦     太原市迎泽   餐饮、住宿      40.08%      40.08%          -96,602,411.24  12,572,044.30  -9,107,084.99   
               区迎泽大街3                                                                                             
               0号                                                                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*园緣宾馆相关资料无法取得。
    **珠海金正电子公司详见本附注十-7。
    2.按成本法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称       初始金额            年初账面余额       本期投资增减额      期末账面余额         减值准备        
  圆缘宾馆             500,000.00          500,000.00                             500,000.00           500,000.00      
  珠海金正电子公司     45,000,000.00       45,000,000.00                          45,000,000.00        45,000,000.00   
  合计                 45,500,000.00       45,500,000.00                          45,500,000.00        45,500,000.00   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.按权益法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称            初始金额         年初余额          本期权益增减额                       期末余额           
                                                               合 计         其中:分得现金红利                       
  三晋大厦                  400,800.00                                                                                 
  合计                      400,800.00                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (七)固定资产原价及累计折旧
    1.固定资产原价


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                    年初原价               本期增加                本期减少               期末原价               
  房屋及建筑物            69,403,943.00                                                         69,403,943.00          
  机器设备                79,343,186.03          42,498.00               19,660.00              79,366,024.03          
  运输设备                1,936,736.78           90,827.00                                      2,027,563.78           
  合计                    150,683,865.81         133,325.00              19,660.00              150,797,530.81         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.固定资产累计折旧


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                    年初数                 本期增加                本期减少               期末数                 
  房屋及建筑物            29,117,783.67          957,774.36                                     30,075,558.03          
  机器设备                33,939,744.18          2,052,863.61            19,573.60              35,973,034.19          
  运输设备                989,809.87             76,775.09                                      1,066,584.96           
  合计                    64,047,337.72          3,087,413.06            19,573.60              67,115,177.18          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.固定资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                    年初数                 本期增加                本期减少               期末数                 
  房屋及建筑物                                                                                                         
  机器设备                28,776,084.49                                                         28,776,084.49          
  运输设备                511,347.08                                                            511,347.08             
  合计                    29,287,431.57                                                         29,287,431.57          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4.固定资产账面价值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账面价值                年初数                 本期增加                本期减少               期末数                 
  房屋及建筑物            40,286,159.33                                                         39,328,384.97          
  机器设备                16,627,357.36                                                         14,616,905.35          
  运输设备                435,579.83                                                            449,631.74             
  合计                    57,349,096.52                                                         54,394,922.06          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5.经营租出固定资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                    账面原值               累计折旧                账面净值               减值准备               
  房屋                    67,181,472.46          29,112,470.93           38,069,001.53                                 
  机器设备                71,100,844.68          32,088,733.87           39,012,110.81          26,187,144.15          
  合计                    138,282,317.14         61,201,204.80           77,081,112.34          26,187,144.15          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
租赁情况详见附注十-6。
    6.固定资产中用于借款抵押的房屋账面原值69,403,943.00元,净值39,328,384.97元,评估权利价值222,200,000.00元。
    7.上述固定资产中,账面净额39,328,384.97元处于查封状态。
    (八)无形资产
    1.无形资产原价


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    初始原价               本期增加                本期减少               期末原价               
  土地使用权*             730,000.00                                                            730,000.00             
  合计                    730,000.00                                                            730,000.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*处于查封状态。
    2.累计摊销


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    初始原价               累计摊销                累计减少               期末数                 
  土地使用权              730,000.00             282,875.00                                     447,125.00             
  合计                    730,000.00             282,875.00                                     447,125.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.无形资产减值准备
    无。
    4.无形资产账面价值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                年初数             本期增加            本期摊销            本期减少           期末数             
  土地使用权          456,250.00                             9,125.00                               447,125.00         
  合计                456,250.00                             9,125.00                               447,125.00         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(九)递延所得税资产
    已确认的递延所得税资产


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末数                                  年初数                                
  应收款项                               2,592,722.70                            1,542,358.69                          
  合计                                   2,592,722.70                            1,542,358.69                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(十)资产减值准备


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                年初余额          本期增加额      本期减少数                    期末余额         
                                                                        转销           其他原因转出                    
  一、坏账准备                        200,770,333.93    2,213,866.81                                  202,984,200.74   
  二、存货跌价准备                    2,780,629.14                                                    2,780,629.14     
  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            45,500,000.00                                                   45,500,000.00    
  六、投资性房地产减值准备                                                                                             
  七、固定资产减值准备                29,287,431.57                                                   29,287,431.57    
  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                                278,338,394.64    2,213,866.81                                  280,552,261.45   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(十一)短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款类别                               期末数                                  年初数                                
  抵押借款                               170,643,942.96                          171,263,942.96                        
  质押借款                                                                                                             
  保证借款                               55,335,366.43                           55,335,366.43                         
  合计                                   225,979,309.39                          226,599,309.39                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1.抵押物为天龙大厦房产及三晋大厦一层国际会议中心房产,其中: 2004年5月18日到期的500万元贷款抵押物为三晋大厦一层国际会议中心房产。
    2.保证借款为原东莞分公司贷款,担保单位为珠海金正电子公司、东莞市金正数码科技有限公司、刘会来、田家俊。
    3.期末本公司逾期贷款金额为225,979,309.39元,明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位                    起讫日期                年利率       金额               借款条件      备注               
  工行迎泽支行                03.1.17-04.1.10         6.9030%      5,000,000.00       抵押          逾期               
  工行迎泽支行                03.2.28-04.2.15         6.9030%      8,000,000.00       抵押          逾期               
  工行迎泽支行                03.3.17-04.1.10         6.9030%      7,000,000.00       抵押          逾期               
  工行迎泽支行                03.5.21-04.5.18         6.9030%      7,000,000.00       抵押          逾期               
  工行迎泽支行                03.5.21-04.5.18         6.9030%      5,000,000.00       抵押          逾期               
  工行迎泽支行                03.6.27-04.6.26         6.9030%      5,000,000.00       抵押          逾期               
  工行迎泽支行                03.6.30-04.6.10         6.9030%      3,500,000.00       抵押          逾期               
  工行迎泽支行                03.6.28-04.5.26         6.9030%      3,500,000.00       抵押          逾期               
  工行迎泽支行                03.8.25-04.7.10         6.9030%      5,200,000.00       抵押          逾期               
  工行迎泽支行                03.8.29-04.8.10         6.9030%      3,000,000.00       抵押          逾期               
  工行迎泽支行                03.9.30-04.9.16         6.9030%      4,400,000.00       抵押          逾期               
  工行迎泽支行                03.9.30-04.9.10         6.9030%      3,600,000.00       抵押          逾期               
  工行迎泽支行                03.12.25-04.11.10       6.9030%      10,000,000.00      抵押          逾期               
  工行迎泽支行                03.12.25-04.10.18       6.9030%      8,800,000.00       抵押          逾期               
  中行鼓楼支行                03.9.22-04.9.16         6.6906%      10,000,000.00      抵押          逾期               
  中行鼓楼支行                03.9.22-04.9.18         6.6906%      10,000,000.00      抵押          逾期               
  中行鼓楼支行                03.9.22-04.9.12         6.6906%      10,000,000.00      抵押          逾期               
  中行鼓楼支行                03.9.22-04.9.15         6.6906%      10,000,000.00      抵押          逾期               
  中行鼓楼支行                04.11.26-               7.5600%      6,114,493.40       抵押          逾期票据转入       
  中行鼓楼支行                05.1.17-                7.5600%      7,124,771.00       抵押          逾期票据转入       
  华夏银行太原支行            05.12.30-06.12.29       7.5600%      3,400,000.00       抵押          逾期               
  农行国贸支行                06.11.13-07.5.13        6.6906%      7,850,000.00       抵押          逾期               
  中行鼓楼支行                04.01.10-04.07.09       7.5600%      27,154,678.56      抵押          逾期票据转入       
  交通银行深南中支行          03.8.11--04.8.10        7.56%        1,258,521.60       担保贷款      逾期票据转入       
  交通银行深南中支行          03.8.11--04.8.10        7.56%        53,076,844.83      担保贷款      逾期票据转入       
  交通银行深圳新洲支行                               7.56%        1,000,000.00       担保贷款      逾期票据转入       
  合计                                                             225,979,309.39                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
截止财务报表批准日,逾期贷款尚未归还。
    4.根据中国工商银行太原市迎泽支行通知,本公司在该行的短期抵押借款79,000,000.00元和一年内到期抵押借款41,700,000.00元已转入中国东方资产管理公司太原办事处。据悉,中国东方资产管理公司太原办事处已将本公司原中国工商银行太原市迎泽支行借款出售给DAC.CHINA.SOS(BARBADOS).SRL。
    5.短期借款期末数比年初数减少620,000.00元,原因为归还部分借款。
    (十二)应付账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                                   期末数                                  年初数                                
  1年以内                                11,800,338.59                           14,423,083.61                         
  1-2年                                  905,468.19                              305,211.44                            
  2-3年                                                                          668,224.14                            
  3年以上                                29,761,745.40                           29,024,562.26                         
  合计                                   42,467,552.18                           44,421,081.45                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1.期末余额无持本公司5%以上(含5%)表决权股份的股东款项。
    2.账龄超过一年的大额应付账款:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  客户名称                                               金额                              备注                        
  深圳市达瑞进出口贸易有限公司                           15,168,224.14                                                 
  潮州市大中电子实业有限公司                             1,171,354.12                                                  
  杭州东视音响科技有限公司                               1,165,098.62                                                  
  珠海泰利来电子有限公司                                 1,027,755.78                                                  
  华森科技(深圳)有限公司                               897,372.51                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.应付账款期末数比期初数减少1,953,529.27元,减少比例为4.40%,主要原因本期支付供应商欠款。
    (十三)预收款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                                   期末数                                  年初数                                
  1年以内(含1年)                       453,591.17                              1,704,110.25                          
  1-2年                                                                          3,260.00                              
  2-3年                                                                                                                
  3年以上                                2,093,909.95                            2,093,909.95                          
  合计                                   2,547,501.12                            3,801,280.20                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1.期末余额中无持本公司5%以上(含5%)表决权股份的股东款项。
    2.期末关联方预收款项占预收款项总金额的0.78%,详见本附注七。
    3.账龄超过一年的大额预收款项


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  客户名称                                        金额                               备注                              
  湖南华海高科电子有限公司                        735,000.00                                                           
  武汉雄祥商贸有限责任公司                        695,926.65                                                           
  江苏万信电子有限公司                            538,323.10                                                           
  合计                                            1,969,249.75                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4.预收账款期末数比期初数减少1,253,779.08元,减少比例为32.98%,主要原因是目前属经营淡季,预收代理商货款减少。
    (十四)应付职工薪酬


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   年初数              本期增加           本期支付            期末数             
  一、工资、奖金、津贴和补贴             569,607.90          4,308,592.64       4,429,738.54        448,462.00         
  二、职工福利费                                             307,129.96         307,129.96                             
  三、社会保险费                         1,675.00            189,321.92         164,446.92          26,550.00          
  四、住房公积金                                                                                                       
  五、工会经费和职工教育经费             630,528.84          2,261.22           1,210.00            631,580.06         
  合计                                   1,201,811.74        4,807,305.74       4,902,525.42        1,106,592.06       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(十五)应交税费


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  税种                           期末数                       年初数                    报告期执行的法定税率           
  增值税                         -70,531.30                   463,981.88                17%                            
  营业税                         1,134,695.56                 1,041,936.93              5%                             
  个人所得税                     94,236.19                    96,761.09                                                
  企业所得税                     -154,949.26                  -152,998.31               25%                            
  房产税                         2,299,047.92                 2,006,845.69              1.2%、12%                      
  土地使用税                     584,157.76                   529,692.06                                               
  城建税                         71,652.20                    87,096.53                 5%                             
  教育费附加                     31,519.19                    43,806.16                 3%                             
  河道管理费                     12,496.97                    10,172.91                 1%                             
  堤维防护费                     7,926.08                     15,799.69                 收入的0.01%                    
  价格调控基金                   18,745.44                    15,256.05                 1.5%                           
  印花税                                                      10,864.77                                                
  合计                           4,028,996.75                 4,169,215.45                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(十六)应付利息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   期末数                                  年初数                                
  借款利息                               96,388,405.72                           84,784,610.91                         
  合计                                   96,388,405.72                           84,784,610.91                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
应付利息期末数比年初数增加11,603,794.81元,增加比例为13.69%,主要原因:本期计提逾期贷款利息。
    (十七)其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  账龄                             期末数                                    年初数                                    
  1年以内                          8,907,014.10                              2,583,107.32                              
  1—2年                           667,105.15                                3,317,439.32                              
  2—3年                           1,719,439.32                              24,655,650.41                             
  3年以上                          33,848,864.23                             9,848,130.71                              
  合计                             45,142,422.80                             40,404,327.76                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1.期末余额中无持本公司5%以上(含5%)表决权股份的股东款项。
    2.期末关联方其他应付款占其他应付款总金额的2.34%,详见本附注七。
    3.金额较大的其他应付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  客户名称                               金额                      性质或内容                   备注                   
  太原新天龙购物有限公司                 15,167,905.76             欠供应商款(详见本附注十-6)                          
  职工改制费用                           7,724,218.08              职工安置补偿款                                      
  华夏营业部                             6,500,000.00              借款                                                
  代管资产折旧费等                       3,427,099.30              代管资产折旧费等                                    
  康华有限公司                           3,220,089.24              未付股利                                            
  合计                                   36,039,312.38                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(十八)一年内到期的非流动负债


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                      期末数                             期初数                                  
  抵押借款﹡                                41,700,000.00                      41,700,000.00                           
  合计                                      41,700,000.00                      41,700,000.00                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1.明细项目列示如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  贷款单位                     起讫日期                       年利率%         金额                     借款条件        
  工商银行迎泽支行             2001.06.28-2003.06.03          7.56            2,700,000.00             抵押            
  工商银行迎泽支行             2001.06.28-2004.06.03          7.56            4,000,000.00             抵押            
  工商银行迎泽支行             2001.06.28-2005.06.03          7.56            11,000,000.00            抵押            
  工商银行迎泽支行             2001.06.28-2006.06.03          7.56            12,000,000.00            抵押            
  工商银行迎泽支行             2001.06.28-2007.06.03          7.56            12,000,000.00            抵押            
  合计                                                                        41,700,000.00                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
﹡抵押物为三晋大厦房产,截止报告日,逾期贷款尚未归还,详见本附注五-(十一)-4。
    (十九)预计负债


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    年初数                 本期增加                本期减少               期末数                 
  担保损失                20,498,333.80                                                         20,498,333.80          
  供应商*                 1,438,873.33                                                          1,438,873.33           
  合计                    21,937,207.13                                                         21,937,207.13          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*系法院判决应付供应商金额与账面金额差数。
    (二十)股本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                    期初数         比例%  本期变动增(+)、减(-)                        期末数          比例% 
                                                 发行  送  公积   其他          小计                                   
                                                 新股  股  金转                                                        
                                                           股                                                          
  一、有限售条件股份                                                                                                   
  1.国家持有股份         6,640,600.00   4.59                     -6,640,600.0  -6,640,600.00                          
                                                                  0                                                    
  2.国有法人持股                                                                                                      
  3.其他境内持股         65,723,600.00  45.45                    -22,229,900.  -22,229,900.00  43,493,700.00   30.08  
                                                                  00                                                   
   其中:境内法人持股    65,723,600.00  45.45                    -22,229,900.  -22,229,900.00  43,493,700.00   30.08  
                                                                  00                                                   
     境内自然人持股                                                                                                 
  4.外资持股                                                                                                          
  有限售条件股份合计      72,364,200.00  50.04                    -28,870,500.  -28,870,500.00  43,493,700.00   30.08  
                                                                  00                                                   
  二、无限售条件流通股份                                                                                               
  1.人民币普通股         72,240,000.00  49,96                    28,870,500.0  28,870,500.00   101,110,500.00  69.92  
                                                                  0                                                    
  2.境内上市的外资股                                                                                                  
  3.境外上市的外资股                                                                                                  
  4.其他                                                                                                              
  无限售条件流通股份合计  72,240,000.00  49.96                    28,870,500.0  28,870,500.00   101,110,500.00  69.92  
                                                                  0                                                    
  三、股份总数            144,604,200.0  100.00                                                 144,604,200.00  100.00 
                          0                                                                                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二十一)资本公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                              年初数                  本期增加           本期减少          期末数                
  股本溢价                          124,195,982.81                                               124,195,982.81        
  其他资本公积                      59,628,010.79                                                59,628,010.79         
  其中:原制度资本公积转入          59,628,010.79                                                59,628,010.79         
  合计                              183,823,993.60                                               183,823,993.60        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二十二)盈余公积


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                 年初数                    本期增加                本期减少              期末数                  
  法定盈余公积         12,617,809.90                                                           12,617,809.90           
  任意盈余公积                                                                                                         
  合计                 12,617,809.90                                                           12,617,809.90           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二十三)未分配利润


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                          金额                              提取或分配比例       
  年初未分配利润                                                -719,007,790.50                                        
  加:本年净利润                                                -10,202,860.14                                         
  其他转入*                                                                                                            
  减:提取法定盈余公积                                                                            10%                  
  提取职工奖励及福利基金                                                                                               
  提取储备基金                                                                                                         
  提取企业发展基金                                                                                                     
  利润归还投资                                                                                                         
  应付优先股股利                                                                                                       
  提取任意盈余公积                                                                                                     
  应付普通股股利                                                                                                       
  转作股本的普通股股利                                                                                                 
  年末未分配利润                                                -729,210,650.64                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二十四)营业收入及营业成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目        本期发生数                                           上期发生数                                          
              主营业务            其他业务       小 计            主营业务         其他业务         小 计            
  营业收入    46,469,100.29                      46,469,100.29     61,583,688.87                     61,583,688.87     
  营业成本    37,509,311.29                      37,509,311.29     50,273,539.13                     50,273,539.13     
  营业利润    8,959,789.00                       8,959,789.00      11,310,149.74                     11,310,149.74     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1.按业务类别列示营业收入、营业成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                             营业收入                                   营业成本                                 
                                   本期发生数            上期发生数           本期发生数           上期发生数          
  (1)工  业                    41,122,087.17         56,737,291.86        34,420,490.83        47,700,216.73       
  (2)租赁 业                    4,684,912.51          4,846,397.01         2,547,385.0149,161,  2,573,322.40        
                                                                              145.82                                   
  (3)商业                        662,100.61                                 541,435.45                               
  合计                             46,469,100.29         61,583,688.87        37,509,311.29        50,273,539.13       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.按产品类别列示营业收入、营业成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                         营业收入                                     营业成本                                   
                               本期发生数          上期发生数               本期发生数            上期发生数           
  视频产品收入                 41,784,187.78       56,737,291.86            34,961,926.28         47,700,216.73        
  租赁 业                     4,684,912.51        4,846,397.01             2,547,385.01          2,573,322.40         
  合计                         46,469,100.29       61,583,688.87            37,509,311.29         50,273,539.13        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.公司向前五名客户销售总额为14,164,769.18元,占公司本年全部营业收入30.48%。
    4.营业收入本期发生数比上期减少15,114,588.58元,主要是因为行业不景气加之自然灾害影响导致销量下降所致。
    (二十五)营业税金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                            计缴标准                  本期发生数                   上期发生数                    
  营业税                          5%                        232,625.63                   247,971.58                    
  城建税                          7%、5%                    117,446.97                   88,394.35                     
  教育费附加                      3%                        50,334.43                    52,477.43                     
  合计                                                      400,407.03                   388,843.36                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二十六)财务费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  类别                                        本期发生数                           上期发生数                          
  利息支出                                    9,425,051.78                         10,333,957.17                       
  减:利息收入                                45,923.55                            22,362.77                           
  手续费                                      7,455.03                             9,374.25                            
  汇兑损益*                                                                        5,523,030.90                        
  合计                                        9,386,583.26                         15,843,999.55                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
*财务费用本期发生数比上期发生数减少6,457,416.29元,上期汇兑损益主要系珠海金正电子公司应收高力资讯网络科技(香港)有限公司款项期末汇率变动调整额。
    (二十七)资产减值损失


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 本期发生数                       上期发生数                     
  1.坏账损失                                          2,213,866.81                     -338,808.72                    
  2.存货跌价损失                                                                       3,009,639.38                   
  3.可供出售金融资产减值损失                                                                                          
  4.持有至到期投资减值损失                                                                                            
  5.长期股权投资减值损失                                                                                              
  6.投资性房地产减值损失                                                                                              
  7.固定资产减值损失                                                                   89,179.09                      
  8.工程物资减值损失                                                                                                  
  9.在建工程减值损失                                                                                                  
  10.生产性生物资产减值损失                                                                                           
  11.油气资产减值损失                                                                                                 
  12.无形资产减值损失                                                                                                 
  13.商誉减值损失                                                                                                     
  14.其  他                                                                                                         
  合计                                                 2,213,866.81                     2,760,009.75                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(二十八)投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目或被投资单位名称                                 本期发生数                       上期发生数                     
  一、金融资产投资收益                                                                  9,159,000.00                   
  二、股权投资投资收益                                                                                                 
  (一)成本法核算确认                                                                                                 
  (二)权益法核算确认                                                                                                 
  (三)处置投资收益                                                                                                   
  合计                                                                                  9,159,000.00                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1.本公司投资收益汇回无重大限制;
    2.投资收益上期发生数为出售已到限售期的山西杏花村汾酒厂股份有限公司法人股取得的收益。. 
    (二十九)营业外收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                              本期发生数                            上期发生数                   
  非流动资产处置利得                                                                      10,500.00                    
  其中:固定资产处置利得                                                                  10,500.00                    
  罚款收入                                          23,697.50                             6,645.93                     
  无法支付的应付款项                                                                      7,585,185.68                 
  债务重组利得                                                                            3,067,015.79                 
  其它                                                                                    14,035.83                    
  合计                                              23,697.50                             10,683,383.23                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
营业外收入本期发生数比上期发生数减少10,659,685.73元,减少原因为同期公司通过股权分置改革,债权债务抵销和债权人豁免债务产生的收益。
     (三十)营业外支出


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 本期发生数                       上期发生数                     
  非流动资产处置损失                                   4,362.65                         57,644.83                      
  其中:固定资产处置损失                               4,362.65                         2,956.32                       
  担保及诉讼损失                                                                        2,032,088.45                   
  价格调节基金                                         3,489.39                         3,634.80                       
  公益性捐赠支出                                       134,144.46                       439,530.00                     
  罚款支出                                                                              7,208.98                       
  非公益性捐赠支出                                                                                                     
  其他                                                                                  15,560.00                      
  合计                                                 141,996.50                       2,555,667.06                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (三十一)所得税费用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 本期发生数                       上期发生数                     
  本年所得税费用                                                                        -2,090.14                      
  递延所得税费用                                       -1,050,364.01                    160,106.71                     
  合计                                                 -1,050,364.01                    158,016.57                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(三十二)现金流量表附注
    1.收到的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             本期发生数                                          
  利息收入                                                         45,923.55                                           
  罚款收入                                                         23,697.50                                           
  合计                                                             69,621.05                                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.支付的其他与经营活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                             本期发生数                                          
  办公费                                                           55,612.23                                           
  财产保险费                                                       20,141.63                                           
  差旅费                                                           787,619.62                                          
  广告宣传费                                                       578,461.86                                          
  会议费                                                           157,658.79                                          
  交际应酬费                                                       372,900.62                                          
  售后服务费                                                       80,848.15                                           
  审计咨询费                                                       181,370.20                                          
  市场监管费                                                       72,261.59                                           
  水电电话费                                                       118,761.72                                          
  诉讼费                                                           41,200.00                                           
  修理费                                                           911,297.25                                          
  运杂费                                                           302,103.17                                          
  董事会费                                                         13,721.00                                           
  出口报关费                                                       2,934.00                                            
  租赁费                                                           27,600.00                                           
  合计                                                             3,724,491.83                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.支付的其他与筹资活动有关的现金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                              本期发生数                                         
  股权分置改革费用                                                  1,050,000.00                                       
  合计                                                              1,050,000.00                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4.现金流量表补充资料


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项  目                                                                       本期发生数                            
  净利润                                                                         -10,041,284.10                        
  加:资产减值准备                                                               2,213,866.81                          
  固定资产折旧、油气资产折耗、生产性生物资产折旧                                 3,067,839.46                          
  无形资产摊销                                                                   9,125.00                              
  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)               4,362.65                              
  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)                                                 9,432,506.81                          
  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)                                               1,625,650.49                          
  经营性应收项目的减少(增加以“-”号填列)                                     -1,537,499.17                         
  经营性应付项目的增加(减少以“-”号填列)                                     -3,019,290.35                         
  其他                                                                                                                 
  经营活动产生的现金流量净额                                                     1,755,277.60                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
六、母公司财务报表主要项目注释
    (以下金额单位若未特别注明者均为人民币元,凡未注明年初数的均为年末数)
    (一)应收账款
    1.应收账款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                  期末数                                                         
                                                        账面余额          占总额比例      坏账准备计  坏账准备         
                                                                                          提比例                       
  1.单项金额重大并已单独计提坏账准备的款项             8,651,790.06      83.26%          100.00%     8,651,790.06     
  2.单项金额非重大并已单独计提坏账准备的款项           1,739,041.06      16.74%          100.00%     1,739,041.06     
  3.其他按账龄段划分为类似信用风险特征的款项                                                                          
  其中:1年以内                                                                           5.00%                        
  1-2年                                                                                  15.00%                       
  2-3年                                                                                  30.00%                       
  3年以上                                                                                 50.00%                       
  合计                                                  10,390,831.12     100.00%                     10,390,831.12    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                  年初数                                                         
                                                        账面余额          占总额比例     坏账准备计   坏账准备         
                                                                                         提比例                        
  1.单项金额重大并已单独计提坏账准备的款项             8,651,790.06      83.26%         100.00%      8,651,790.06     
  2.单项金额非重大并已单独计提坏账准备的款项           1,739,041.06      16.74%         100.00%      1,739,041.06     
  3.其他按账龄段划分为类似信用风险特征的款项                                                                          
  其中:1年以内                                                                          5.00%                         
  1-2年                                                                                 15.00%                        
  2-3年                                                                                 30.00%                        
  3年以上                                                                                50.00%                        
  合计                                                  10,390,831.12     100.00%                     10,390,831.12    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.单项金额重大的应收账款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  单项重大排名                               金额                      计提比例          理由                          
  广东省昊正实业开发有限公司                 4,103,556.66              100.00%           预计回收困难                  
  湖南华海高科电子有限公司                   2,542,410.20              100.00%%          预计回收困难                  
  杭州万全电子有限公司                       2,005,823.20              100.00%           预计回收困难                  
  合计                                       8,651,790.06                                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.期末应收账款中欠款金额前五名


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名                                   金额                    账龄                            占应收账款总额  
                                                                                                       的比例          
  广东省昊正实业开发有限公司                   4,103,556.66            3年以上                         39.49%         
  湖南华海高科电子有限公司                     2,542,410.20            3年以上                         24.47%         
  杭州万全电子有限公司                         2,005,823.20            3年以上                         19.30%         
  中山市卓尔龙贸易有限公司                     225,712.55              3年以上                         2.17%          
  济南轻骑摩托车总厂                           139,540.00              3年以上                         1.34%          
  合计                                         9,017,042.61                                            86.77%          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4.期末应收账款中无持本公司5%以上(含5%)表决权股份的股东款项。
    5.期末关联方应收账款占应收账款总金额的39.49%。
    (二)其他应收款
    1.其他应收款构成


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 期末数                                                          
                                                       账面余额           占总额比例  坏账准备计提  坏账准备           
                                                                                      比例                             
  1.单项金额重大并已单独计提坏账准备的款项            142,454,835.26     74.74%      100.00%       142,454,835.26     
  2.单项金额非重大并已单独计提坏账准备的款项          39,726,205.73      20.84%                    39,726,205.73      
  3.其他按账龄段划分为类似信用风险特征的款项          8,430,759.81       4.42%                     495,675.38         
  其中:1年以内                                        7,792,885.93                   5.00%         389,644.30         
  1-2年                                               568,873.88                     15.00%        85,331.08          
  2-3年                                               69,000.00                      30.00%        20,700.00          
  3年以上                                                                             50.00%                           
  合计                                                 190,611,800.80     100.00%                   182,676,716.37     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                 年初数                                                          
                                                       账面余额            占总额比   坏账准备计提  坏账准备           
                                                                           例         比例                             
  1.单项金额重大并已单独计提坏账准备的款项            140,276,026.73      77.29%     100.00%       140,276,026.73     
  2.单项金额非重大并已单独计提坏账准备的款项          39,742,975.43       21.89%                   39,742,975.43      
  3.其他按账龄段划分为类似信用风险特征的款项          1,482,932.83        0.82%                    91,440.72          
  其中:1年以内                                        1,369,956.53                   5.00%         68,497.83          
  1-2年                                               73,000.00                      15.00%        10,950.00          
  2-3年                                               39,976.30                      30.00%        11,992.89          
  3年以上                                                                             50.00%                           
  合计                                                 181,501,934.99      100.00%                  180,110,442.88     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.金额较大的其他应收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  债务人排名                          性质或内容              金 额           账龄                     占其他应收款总 
                                                                                                        额的比例       
  三晋大厦                            代垫利息、工程款        91,764,607.95    1年以内2,178,808.53元,1  48.14%         
                                                                               -2年4,821,752.44元,2-3                  
                                                                               年3,824,735.19元,3年以                  
                                                                               上80,939,311.79元                       
  珠海金正电子公司                    货款                    21,190,227.31    3年以上                  11.12%         
  河北宽城唐杖子矿业有限责任公司      详见本附注五-(四)-4     29,500,000.00    3年以上                  15.48%         
  深圳市达瑞进出口贸易有限公司        货款(预付账款转来)    14,500,000.00    3年以上                  7.61%          
  山西瑞丰药业有限公司                往来款                  3,900,000.00     3年以上                  2.05%          
  合计                                                        160,854,835.26                            84.40%         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.期末其他应收款中无持本公司5%以上(含5%)表决权股份的股东款项。
    4.期末关联方其他应收款占其他应收款总金额的60.44%。
    (三)长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                            期末数                                    年初数                                     
                                  账面余额              减值准备            账面余额              减值准备             
  圆缘宾馆                        500,000.00            500,000.00          500,000.00            500,000.00           
  珠海金正电子公司                45,000,000.00         45,000,000.00       45,000,000.00         45,000,000.00        
  珠海金正电器公司                9,000,000.00                              9,000,000.00                               
  太原金正电器公司                4,500,000.00                              4,500,000.00                               
  三晋大厦                                                                                                             
  合计                            59,000,000.00         45,500,000.00       59,000,000.00         45,500,000.00        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1.被投资单位主要信息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名   注册地       业务性质            本企业持   本企业在被投   期末净资产总   本期营业收入  本期净利润    
  称                                              股比例     资单位表决权   额             总额                        
                                                             比例                                                      
  珠海金正电子   广东省珠海   生产、销售电子产品  90.00%     90.00%                                                    
  公司           市高新技术   、家用电器、经营进                                                                       
                 开发区三灶   料加工和“三来一补                                                                       
                 科技园       等业务                                                                                   
  珠海金正电器   珠海市三灶   生产和销售电子产品  90.00%     90.00%         7,581,120.68   41,766,299.9  1,630,966.89  
  公司           金海岸金岛   及家用电器                                                   9                           
                 路2号                                                                                                 
  太原金正电器   电子产品及   电子产品及家用电器  90.00%     90.00%         4,759,903.39   662,100.61    -152,064.31   
  公司           家用电器的   的销售                                                                                   
                 销售                                                                                                  
  三晋大厦       太原市迎泽   餐饮、住宿          40.08%     40.08%         -96,602,411.2  12,572,044.3  -9,107,084.99 
                 区迎泽大街3                                                4              0                           
                 0号                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.按成本法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称           初始金额          年初账面余额      本期投资增减额      期末账面余额      减值准备          
  圆缘宾馆                 500,000.00        500,000.00                            500,000.00        500,000.00        
  珠海金正电子公司         45,000,000.00     45,000,000.00                         45,000,000.00     45,000,000.00     
  珠海金正电器公司         1,350,000.00      9,000,000.00                          9,000,000.00                        
  太原金正电器公司         4,500,000.00      4,500,000.00                          4,500,000.00                        
  合计                     51,350,000.00     59,000,000.00                         59,000,000.00     45,500,000.00     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.按权益法核算的长期股权投资


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称             初始金额         年初余额          本期权益增减额                          期末余额       
                                                                合 计             其中:分得现金红利                  
  三晋大厦                   400,800.00                                                                                
  合计                       400,800.00                                                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4.按被投资单位披露长期股权投资的减值情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投资单位名称             期初余额             本期计提         本期转回        本期转销        期末账面余额        
  圆缘宾馆                   500,000.00                                                            500,000.00          
  珠海金正电子公司           45,000,000.00                                                         45,000,000.00       
  合计                       45,500,000.00                                                         45,500,000.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(四)营业收入及营业成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目        本期发生数                                           上期发生数                                          
              主营业务         其他业务          小 计            主营业务           其他业务       小 计            
  营业收入    4,684,912.51                       4,684,,912.51     4,846,397.01                      4,846,397.01      
  营业成本    2,547,385.01                       2,547,385.01      2,573,322.40                      2,573,322.40      
  营业利润    2,137,527.50                       2,137,527.50      2,273,074.61                      2,273,074.61      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (五)投资收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目或被投资单位名称                           本年发生数                          上年发生数                        
  一、金融资产投资收益                                                               9,159,000.00                      
  二、股权投资投资收益                                                                                                 
  (一)成本法核算确认                                                                                                 
  (二)权益法核算确认                                                                                                 
  (三)处置投资收益                                                                                                   
  合  计                                                                           9,159,000.00                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1.本公司投资收益汇回无重大限制。
    2.投资收益上期发生数为出售已到限售期的山西杏花村汾酒厂股份有限公司法人股取得的收益。 
    七、关联方关系及其交易
    (一)存在控制关系的关联方情况
    1.存在控制关系的关联方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称                        注册地   组织机构代码   主营业务                           与本公司的关系   持股比例 
                                  址                                                                                   
  东莞市金正数码科技有限公司      东莞市   61748739-X     生产、销售数字电子产品             第一大股东       18.82%   
  珠海金正电子公司                珠海市   74995600-4     产销电子产品及家用电器             控股子公司       90.00%   
  珠海金正电器公司                珠海市   77693886-4     电子产品及家用电器的生产和销售     控股子公司       90.00%   
  红日东方贸易公司                珠海市   78943292-6     批发、零售:电子产品、家用电器     控股公司         81.00%   
  太原金正电器公司                太原市                  电子产品及家用电器的销售           控股子公司       100.00%  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.存在控制关系的关联方的注册资本及其变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称                               年初数               本期增加数        本期减少数         期末数              
  东莞市金正数码科技有限公司             180,000,000.00                                            180,000,000.00      
  珠海金正电子公司                       50,000,000.00                                             50,000,000.00       
  珠海金正电器公司                       10,000,000.00                                             10,000,000.00       
  红日东方贸易公司                       3,000,000.00                                              3,000,000.00        
  太原金正电器公司                       5,000,000.00                                              5,000,000.00        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.存在控制关系的关联方所持股份及其变化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企业名称                      年初数                    本期增加              本期减少         期末数                
                                金额           比例%     金额         比例%   金额    比例%   金额          比例%  
  东莞市金正数码科技有限公司    27,219,400.00  18.82%                                            27,219,400.0  18.82%  
                                                                                                 0                     
  珠海金正电子公司              45,000,000.00  90.00%                                            45,000,000.0  90.00%  
                                                                                                 0                     
  珠海金正电器公司              9,000,000.00   90.00%                                            9,000,000.00  90.00%  
  红日东方贸易公司              2,700,000.00   81.00%                                            2,700,000.00  81.00%  
  太原金正电器公司              5,000,000.00   100.00%                                           5,000,000.00  100.00% 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
4.不存在控制关系的关联方情况


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名称                                                                  与本公司的关系                             
  广东金正电子有限公司*                                                     同一母公司                                 
  东莞市葆力通讯设备有限公司(原金正通讯)*                                 关键管理人员控制                           
  珠海市蓝十星电器技术服务有限公司*                                         同一母公司                                 
  深圳市金正信实业有限公司*                                                 同一母公司                                 
  珠海市鑫安投资有限公司(原珠海市金正投资公司)                              关键管理人员控制                           
  珠海市金正数码科技有限公司*                                               同一母公司                                 
  广州市万浩电子有限公司*                                                   同一母公司                                 
  太原市三晋大厦有限公司                                                    联营公司                                   
  广东省昊正实业开发有限公司*                                     &n