新闻源 财富源

2020年02月17日 星期一

中油工程(600339)公告正文

天利高新:2014年半年度报告

公告日期:2014-08-15

      新疆独山子天利高新技术股份有限公司 2014 年半年度报告




新疆独山子天利高新技术股份有限公司
                          600339



           2014 年半年度报告




                               1
                新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                                   重要提示


一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内
容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个
别和连带的法律责任。

二、   公司全体董事出席董事会会议。

三、   公司半年度财务报告未经审计。

四、 公司负责人徐天昊、主管会计工作负责人史勇军及会计机构负责人(会
计主管人员)李雪莲声明:保证本半年度报告中财务报告的真实、准确、完整。

五、   是否存在被控股股东及其关联方非经营性占用资金情况?


六、   是否存在违反规定决策程序对外提供担保的情况?





                                         2
              新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                                   目录

第一节   释义 ............................................. 4

第二节   公司简介 ......................................... 5

第三节   会计数据和财务指标摘要 ........................... 6

第四节   董事会报告 ....................................... 7

第五节   重要事项 ........................................ 13

第六节   股份变动及股东情况 .............................. 16

第七节   优先股相关情况 .................................. 18

第八节   董事、监事、高级管理人员情况 .................... 19

第九节   财务报告(未经审计) ............................ 20

第十节   备查文件目录 .................................... 89




                                       3
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                                     第一节        释义


   一、      释义
   在本报告书中,除非文义另有所指,下列词语具有如下含义:
                                       常用词语释义
公司、本公司                              指              新疆独山子天利高新技术股份有限公司
上交所                                    指              上海证券交易所
中国证监会                                指              中国证券监督管理委员会
MTBE                                      指              甲基叔丁基醚
                                                          “甲乙酮原料及产品升级优化技改项目
甲乙酮原料及产品优化技改项目              指              15 万吨/年丁烯异构化、 万吨/年 MTBE
                                                          及配套单元”项目
报告期、本期                              指              2014 年 1 月 1 日至 2014 年 6 月 30 日




                                               4
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                                       第二节     公司简介

一、    公司信息
 公司的中文名称                          新疆独山子天利高新技术股份有限公司
 公司的中文名称简称                      天利高新
 公司的外文名称                          Xinjiang Dushanzi TianLi High&NewTech Co.,Ltd,P.R.C.
 公司的外文名称缩写                      TLGX
 公司的法定代表人                        付德新



二、    联系人和联系方式
                                           董事会秘书                        证券事务代表
 姓名                            唐涛                               肖艳
                                 新疆独山子大庆东路 2 号天利        新疆独山子大庆东路 2 号天利
 联系地址
                                 高新董事会秘书办公室               高新证券部
 电话                            0992-3655959                       0992-3658055
 传真                            0992-3659999                       0992-3659999
 电子信箱                        tlgxtt@126.com                     tlgx_xy7262@sina.com



三、    基本情况变更简介
 本报告期公司基本情况未发生变更。


四、    信息披露及备置地点变更情况简介
 本报告期公司信息披露及备置地点未发生变更。


五、    公司股票简况
                                          公司股票简况
       股票种类       股票上市交易所        股票简称              股票代码      变更前股票简称
         A股          上海证券交易所        天利高新              600339            G 天利



六、    公司报告期内的注册变更情况
 公司报告期内注册情况未变更。




                                                 5
                      新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                         第三节       会计数据和财务指标摘要

一、   公司主要会计数据和财务指标
(一)   主要会计数据
                                                                            单位:元 币种:人民币
                                                                                本报告期比上年同
          主要会计数据             本报告期(1-6 月)         上年同期
                                                                                    期增减(%)
 营业收入                              1,285,705,685.80      1,556,484,689.13               -17.40
 归属于上市公司股东的净利润              -51,716,857.09        -22,871,954.65              不适用
 归属于上市公司股东的扣除非经常
                                         -56,110,059.87        -23,763,648.30                不适用
 性损益的净利润
 经营活动产生的现金流量净额              86,656,167.59        146,060,238.92                  -40.67
                                                                                  本报告期末比上年
                                       本报告期末              上年度末
                                                                                    度末增减(%)
 归属于上市公司股东的净资产            1,122,138,556.02      1,173,750,344.58                  -4.40
 总资产                                3,943,789,446.02      3,894,460,710.97                   1.27

(二)   主要财务指标
                                                                                  本报告期比上年同
          主要财务指标             本报告期(1-6 月)         上年同期
                                                                                      期增减(%)
 基本每股收益(元/股)                        -0.0895                -0.0396                不适用
 稀释每股收益(元/股)                        -0.0895                -0.0396                不适用
 扣除非经常性损益后的基本每股收
                                               -0.0971                -0.0411                不适用
 益(元/股)
 加权平均净资产收益率(%)                         -4.51                  -1.96              不适用
 扣除非经常性损益后的加权平均净
                                                   -4.89                  -2.04              不适用
 资产收益率(%)

二、   非经常性损益项目和金额
                                                                            单位:元 币种:人民币
           非经常性损益项目                        金额                         附注
 非流动资产处置损益                                  3,027,236.91   主要系处置部分闲置资产所致
 计入当期损益的政府补助,但与公司正
                                                                    详见第九节财务报告中“合并财
 常经营业务密切相关,符合国家政策规
                                                     2,470,272.76   务报表附注六(四十)”
 定、按照一定标准定额或定量持续享受
 的政府补助除外
 除上述各项之外的其他营业外收入和支
                                                       232,149.27
 出
 少数股东权益影响额                                   -478,155.16
 所得税影响额                                         -858,301.00
                 合计                                4,393,202.78




                                               6
                    新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                               第四节       董事会报告

一、   董事会关于公司报告期内经营情况的讨论与分析
    报告期内,公司各主要化工产品的市场仍处于需求持续低迷的不利局面,行业产能过
剩仍未消除,己二酸、顺丁橡胶等产品市场价格持续低位,经营压力较大。
    面对复杂的国内宏观经济形势和低迷的行业形势,公司坚持以市场为导向,以“降低
成本、增加收入、保障生产、盘活资金”为目标,根据化工市场变化,及时调整装置加工
负荷和运行方案,从优化生产操作、原辅料替代、比价采购、闲置设备改造、外包装改进、
开拓外部市场、采取灵活多变的销售策略等多方面积极开展工作,最大限度地保证公司盈
利能力和抗风险能力。
    公司积极开展技术创新、科技攻关工作,上半年公司共计实施完成检修、技措及安全
隐患整改等项目 109 项,极大程度地保障了各生产装置的安稳长运行以及生产效率和经济
技术指标的有效提升。公司《超高流动聚丙烯专用料的开发生产》项目入选 2014 年克拉玛
依市第一批重大科技项目,《7000 吨/年己二酸废油工业化应用研究》及《醇酮装置 BI 废水
资源化利用技术的研究》两个克拉玛依市科技项目已通过了验收评审,报告期公司还完成
6 项技术的专利申报,其中 3 项为发明专利,3 项为实用新型项目。公司加大降本增效工作
力度,上半年组织实施降本增效项目 33 项,预计创效约 600 万元。
    公司积极推进“甲乙酮原料及产品升级优化技改项目 15 万吨/年丁烯异构化、5 万吨/
年 MTBE 及配套单元”建设工作,精心组织、积极协调一切资源,克服项目工期紧、施
工强度大等各种困难,截至目前该项目的建设按计划有序进行中,各施工控制点得到了有
力保证。该项目的顺利建成和投产将有效改善公司的盈利能力和抗风险能力,并为今后的
发展发挥积极的作用。
    2014 年上半年,公司实现营业收入 12.86 亿元,较上年同期减少 17.40%;营业利润
-6,558.43 万元,归属于母公司所有者的净利润-5,171.69 万元。
    下半年公司为了完成全年经营目标,将继续推进实施节本增效项目并巩固现有成果,
降低成本,压缩费用;针对多变的市场形势,做好产品量价配比、拓宽销售渠道,争取产
品利润最大化;积极做好甲乙酮原料及产品优化技改项目的建设和开工工作,确保项目工
程质量和工程进度,保证顺利开工投产,提升公司创效能力。


                                             7
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告



      (一)     主营业务分析
1、    财务报表相关科目变动分析表
                                                                                 单位:元 币种:人民币
              科目                            本期数             上年同期数        变动比例(%)
营业收入                                  1,285,705,685.80     1,556,484,689.13               -17.40
营业成本                                  1,139,919,778.84     1,403,816,964.76               -18.80
销售费用                                     58,483,239.75         44,956,217.98               30.09
管理费用                                     51,925,072.80         47,958,145.42                8.27
财务费用                                     64,156,574.37         68,852,025.09               -6.82
经营活动产生的现金流量净额                   86,656,167.59       146,060,238.92               -40.67
投资活动产生的现金流量净额                  -66,966,829.19       -24,223,049.44                    -
筹资活动产生的现金流量净额                   18,486,391.14      -196,874,897.30                    -
研发支出                                        897,458.82          1,207,147.81              -25.65

2、    其它
(1)    公司利润构成或利润来源发生重大变动的详细说明
                                                                               单位:元 币种:人民币
     项 目               本期数              上年同期数             增减金额          增减比例(%)
 营业税金及附加           6,510,528.22         11,671,372.06          -5,160,843.84         -44.22
 销售费用                58,483,239.75         44,956,217.98          13,527,021.77          30.09
 资产减值损失            34,331,271.15          9,802,446.58          24,528,824.57         250.23
 投资收益                 4,036,459.51          6,072,687.33          -2,036,227.82         -33.53
 营业外收入               5,969,142.16          2,276,722.66           3,692,419.50         162.18
 营业外支出                 239,483.22            774,874.81            -535,391.59         -69.09
 所得税费用                  83,847.21          1,119,545.17          -1,035,697.96         -92.51
 归属于母公司所
                         -51,716,857.09       -22,871,954.65         -28,844,902.44               -
 有者的净利润

      说明:
      营业税金及附加本期较上年同期减少 44.22%,主要系公司本期实现的增值税及营业税
减少相应计提的附加税减少所致。
      销售费用本期较上年同期增加 30.09%,主要系公司精己二酸产品及顺丁橡胶产品销售
定价模式改变,运杂费由公司承担所致。
      资产减值损失本期较上年同期增加 250.23%,主要系公司精己二酸产品期末计提的存
货跌价准备增加所致。
      投资收益本期较上年同期减少 33.53%,主要系联营企业新疆天北能源有限责任公司净
利润较上年同期减少所致。
      营业外收入本期较上年同期增加 162.18%,主要系母公司本期处理部分闲置资产所致。


                                                 8
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告




       营业外支出本期较上年同期减少 69.09%,主要系母公司上年同期支付赔偿款所致。
       所得税费用本期较上年同期减少 92.51%,主要系子公司新疆蓝德精细石油化工股份有
 限公司本期经营亏损所致。
       归属于母公司所有者的净利润本期较上年同期减少 28,844,902.44 元,主要系公司本部
 亏损增加及子公司新疆蓝德精细石油化工股份有限公司本期亏损所致。
 (2)    经营计划进展说明
       根据年初制定经营计划,2014 年公司计划完成主营业务收入 30 亿元,营业成本 26 亿
 元,实现全年盈利。报告期公司实现营业收入 12.86 亿元,营业成本 11.40 亿元,归属于母
 公司所有者净利润-5,171.69 万元。
       报告期,受市场需求不振、产能过剩的影响,公司主要化工产品销售价格除甲乙酮、
 聚丙烯粉料外,均低于年初预算值;同时根据产品市场需求情况,公司在保持盈利产品的
 大负荷生产和销售的同时,降低了己二酸产品的产销量,使得本期经营计划未完成预算进
 度。
 (3)    其他
 报告期内公司现金流量变化情况:
                                                                                  单位:元 币种:人民币
                                                                                            增减比例
            项目                    本期数             上年同期数              增减额
                                                                                              (%)
经营活动产生的现金流量净额         86,656,167.59        146,060,238.92    -59,404,071.33         -40.67
投资活动产生的现金流量净额        -66,966,829.19        -24,223,049.44    -42,743,779.75              -
筹资活动产生的现金流量净额         18,486,391.14       -196,874,897.30    215,361,288.44              -

       说明:
       (1)经营活动产生的现金流量净额较上年同期减少 59,404,071.33 元,主要系母公司
 本期购买商品接受劳务支付的现金增加所致。
       (2)投资活动产生的现金流量净额较上年同期减少 42,743,779.75 元,主要系母公司
 本期新增甲乙酮原料及产品升级优化工程项目所致。
       (3)筹资活动产生的现金流量净额较上年同期增加 215,361,288.44 元,主要系公司本
 期短期借款所收到的现金增加及母公司本期新增项目贷款所致。
       公司财务报表其他科目变化情况详见第九节财务报告中“合并财务报表附注”相关说
 明。


                                                   9
                              新疆独山子天利高新技术股份有限公司 2014 年半年度报告



   (二)      行业、产品或地区经营情况分析
   1、     主营业务分行业、分产品情况
                                                                                       单位:元 币种:人民币
                                             主营业务分行业情况
                                                             营业收入         营业成本
                                                   毛利率                                   毛利率比上年增减
  分行业          营业收入           营业成本                比上年增         比上年增
                                                   (%)                                         (%)
                                                               减(%)            减(%)
工业           1,124,779,754.79    990,291,577.29      11.96      -10.10          -11.28   增加 1.17 个百分点
商业              92,908,782.85     86,608,759.08       6.78      -56.56          -58.58   增加 4.55 个百分点
餐饮服务          15,931,303.05     27,338,900.44    -71.60       -23.04          -20.95   减少 4.53 个百分点
工程               2,178,339.71        147,176.84      93.24        1.66          -73.74   增加 19.39 个百分点
                                             主营业务分产品情况
                                                             营业收入         营业成本
                                                   毛利率                                   毛利率比上年增减
  分产品         营业收入           营业成本                 比上年增         比上年增
                                                   (%)                                         (%)
                                                                减(%)           减(%)
顺丁橡胶类      215,093,314.63     208,722,643.45       2.96      -28.63          -28.20   减少 0.57 个百分点
己二酸类        168,231,593.65     198,016,653.75     -17.70      -47.66          -45.89   减少 3.85 个百分点
塑料类          438,214,919.77     375,502,785.97      14.31       38.15           55.04   减少 9.34 个百分点
甲乙酮类        240,898,854.85     147,002,515.45      38.98       16.69           15.50   增加 0.63 个百分点

   说明:己二酸类产品、顺丁橡胶类产品营业收入、成本较上年同期相比降幅较大,主要因
   为己二酸类产品产销量较上年同期大幅下降,顺丁橡胶类产品销量及销售价格均较去年同
   期下降所致。
         塑料类产品毛利率较上年同期减少 9.34 个百分点,主要由于原料涨幅较大,地膜、编
   织袋等产品毛利下降所致。
   2、     主营业务分地区情况
                                                                                      单位:元 币种:人民币
                   地区                            营业收入                 营业收入比上年增减(%)
                   疆内                         559,891,313.63                          1.16
                   疆外                         675,906,866.77                        -28.09
                   合计                        1,235,798,180.40                       -17.25



   (三)      核心竞争力分析
         报告期内,公司核心竞争力未发生重要变化。


   (四)      投资状况分析
   1、     对外股权投资总体分析



                                                      10
                                新疆独山子天利高新技术股份有限公司 2014 年半年度报告



  (1)      持有金融企业股权情况
                                             期末
                                   期初持                                               报告期所       会计
                   最初投资金                持股     期末账面价         报告期损益                               股份
所持对象名称                       股比例                                               有者权益       核算
                   额(元)                  比例     值(元)             (元)                                 来源
                                   (%)                                                变动(元)     科目
                                             (%)
                                                                                                       长 期
新疆天利期货
                20,000,000.00        49        49     18,253,867.50        -77,045.13   -157,234.96    股 权     受让
经纪有限公司
                                                                                                       投资
                                                                                                       长 期     发 起
昆仑银行股份
                10,000,000.00       0.15      0.14    10,138,208.87     1,038,770.31                   股 权     设 立
有限公司
                                                                                                       投资      投资
    合计        30,000,000.00         /        /      28,392,076.37      961,725.18     -157,234.96

        注:昆仑银行股份有限公司因增资扩股,注册资本由原来的 67.16 亿元增加为 73.81

  亿元,我公司所持股权比例变更为 0.14%。

  2、      非金融类公司委托理财及衍生品投资的情况
  (1)      委托理财情况
           本报告期公司无委托理财事项。
  (2)      委托贷款情况
           本报告期公司无委托贷款事项。
  (3)      募集资金使用情况
           报告期内,公司无募集资金或前期募集资金使用到本期的情况。


  3、      主要子公司、参股公司分析

                                                                                          单位:万元 币种:人民币
                      公司类                                                                持股比例
     公司名称                    注册资本                     主要产品或服务                              净利润
                        型                                                                    (%)
  新疆天虹实业有     控股子                  新技术、新产品开发应用、旅游开发、石油化工
                                 10,000.00                                                    71.36       -1,877.38
  限公司             公司                    产品生产与销售、住宿、餐饮服务。

  新疆蓝德精细石                             润滑油、精细石油化工产品、化工材料、橡胶、
                     控股子
  油化工股份有限                 24,000.00   塑料原料的生产、销售;化工技术咨询服务;场       55.00            -724.27
                     公司
  公司                                       地及设备的租赁等。

  上海星科实业有     控股子                  电脑、仪器仪表、电子产品、机电产品、化工原
                                 1,300.00                                                     84.62            141.26
  限公司             公司                    料,自营和代理各类商品和技术的进出口业务

        其他参股公司情况详见第九节财务报告中“合并财务报表附注七、关联方关系及关联



                                                         11
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告



交易”


4、    非募集资金项目情况
                                                                              单位:万元 币种:人民币
                                                  本报告期投入      累计实际投入
      项目名称     项目金额         项目进度                                         项目收益情况
                                                      金额              金额
 甲乙酮原料及产
 品升级优化技改                                                                    项目尚在建设
 项目 15 万吨/年
                   30,507.00          40%            6,121.81          6,121.81    期,未产生经营
 丁烯异构化、5
 万吨/年 MTBE 及                                                                   损益
 配套单元



二、     其他披露事项
(一)     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
      根据公司目前产品销售情况及化工产品、原料价格走势,预计年初至下一报告期期末
的累计净利润仍为亏损。

(二)     董事会、监事会对会计师事务所“非标准审计报告”的说明
      √ 不适用




                                                12
                            新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                                           第五节          重要事项


 一、       重大诉讼、仲裁和媒体普遍质疑的事项
       本报告期公司无重大诉讼、仲裁和媒体质疑事项。

 二、       破产重整相关事项
       本报告期公司无破产重整相关事项。

 三、       资产交易、企业合并事项
 1、出售资产情况
                                                                                          单位:元 币种:人民币
              被                                                               所涉及
                                                           是否为关     资产             所涉及的   资产出售为上
              出                                                               的资产
                   出售                    出售产生的      联交易(如   出售             债权债务   市公司贡献的
 交易对方     售             出售价格                                          产权是
                     日                        损益        是,说明定   定价             是否已全   净利润占利润
              资                                                               否已全
                                                           价原则)     原则               部转移   总额的比例(%)
              产                                                               部过户
              无
贵州龙里蓝    纺
图新材料有    布   2014.3   4,770,000.00   3,258,529.98        否       市价     是         是          5.44
限公司        资
              产


 四、       公司股权激励情况及其影响
       √ 不适用

 五、       重大关联交易
 (一)       与日常经营相关的关联交易
 1、    已在临时公告披露且后续实施无进展或变化的事项
       公司对 2014 年度日常关联交易进行了预计,详见公司于 2014 年 3 月 28 日在上海证券
 交易所网站(公告编号:临 2014-008)、上海证券报 B44 版,证券时报 B39 版上披露的《新
 疆独山子天利高新技术股份有限公司关于预计 2014 年日常关联交易的公告》及在上海证券
 交易所网站披露的 2013 年度股东大会会议资料。
 2、    已在临时公告披露,但有后续实施的进展或变化的事项
 与日常经营相关的关联交易:
                                                                                        单位:元 币种:人民币



                                                          13
                                  新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                                                                                                                     占同类交
                                     关联交易类      关联交易内     关联交易   本年度预计金          本期实际
  关   联   方         关联关系                                                                                      易金额的
                                         型              容         定价原则         额                发生额
                                                                                                                     比例(%)
新疆独山子天利实
                       控股股东       购买商品          劳保          市价          3,000,000.00       55,961.02       13.48
    业总公司
                                      接受劳务          运输          市价          6,000,000.00     1,867,760.00       4.21
新疆独山子石油化                                                                    5,000,000.00
                       参股股东       购买商品         暖气费          市价                            861,495.94       1.19
    工总厂
                                      提供劳务       警卫消防费      协议价         7,000,000.00     2,700,300.00       4.65
新疆天北能源有限
                       联营公司       购买商品         天然气         市价      39,000,000.00        4,958,322.55       6.83
    责任公司
阿拉山口天利高新
                       联营公司       销售商品          产品          市价      25,000,000.00        6,746,958.62       0.45
工贸有限责任公司
      合计                                                                      85,000,000.00       17,190,798.13

   3、      临时公告未披露的事项
                                                                                              单位:元 币种:人民币
                                                                                                                      占同类交
                                                        关联交易                         关联交易
            关   联   方                关联关系                      关联交易内容                    本期发生额      易金额的
                                                          类型                           定价原则
                                                                                                                      比例(%)
   新疆天北能源有限责任公司             联营公司        销售商品           产品            市价           7,957.26        0.0005
 克拉玛依独山子天利天元化工厂         股东的子公司      购买商品       材料及原料          市价          45,546.94           0.01
             合计                                                                                        53,504.20

         报告期内关联交易总额为 1,724.43 万元,与上年同期交易总额 2,087.21 万元相比,减
   少 17.38%。


   六、     重大合同及其履行情况
   (一)      托管、承包、租赁事项
   √ 不适用


   (二)      担保情况
   √ 不适用


   (三)      其他重大合同或交易
       本报告期公司无其他重大合同或交易。


   七、     承诺事项履行情况
   (一)      上市公司、持股 5%以上的股东、控股股东及实际控制人在报告期内或持续到报告期
   内的承诺事项


                                                               14
                          新疆独山子天利高新技术股份有限公司 2014 年半年度报告



                                                                                         是否   是否
承诺背    承诺                                                                           有履   及时
                 承诺方                承诺内容                    承诺时间及期限
  景      类型                                                                           行期   严格
                                                                                         限     履行
                 新疆独     不增加对与本公司生产经营相
         解决                                                于公司 2000 年首次公开发
                 山子天     同或类似业务的投入,以避免
         同业                                                行股票时做出承诺。承诺期    否      是
                 利实业     对本公司生产经营构成新的、
         竞争                                                限是长期。
与首次           总公司     可能的直接或间接的业务竞
公开发                      争,保证促使其控股企业不直
                                                             自 2010 年 1 月公司原发起
行相关           新疆独     接或间接从事、参与或进行与
         解决                                                人股东新疆石油管理局持
的承诺           山子石     本公司生产经营相竞争的任何
         同业                                                有的本公司股份通过行政      否      是
                 油化工     活动,不利用控股关系进行损
         竞争                                                划转至该公司起做出承诺。
                 总厂       害本公司及本公司其他股东利
                                                             承诺期限是长期。
                            益的经营活动。


 八、    上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、
 收购人处罚及整改情况
     本报告期公司及其董事、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。

 九、    公司治理情况
     公司严格遵守《公司法》、《证券法》、《上市公司治理准则》、《上海证券交易所上市规
 则》等法律、法规及《公司章程》的要求,加强公司规范运作,不断完善公司内控体系建
 设,依法履行信息披露义务,加强投资者关系管理。公司治理实际情况符合《公司法》和
 中国证监会发布的有关上市公司治理的规范性文件的要求。
     报告期内,根据中国证监会《上市公司监管指引第 3 号—上市公司现金分红》、上海证
 券交易所《上市公司现金分红指引》等文件的相关要求,公司对《公司章程》中利润分配
 相关条款进行了修订;依据《上海证券交易所上市公司董事会审计委员会运作指引》要求,
 结合公司实际,公司对《董事会审计委员会实施细则》进行全面修订,对审计委员会的职
 责权限、议事规则等内容进行了补充、完善,并新增信息披露相关内容,规范公司董事会
 审计委员会的运作,以充分发挥审计委员会的作用。




                                                  15
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                             第六节       股份变动及股东情况

一、   股本变动情况
(一)    股份变动情况表
1、    股份变动情况表
  报告期内,公司股份总数及股本结构未发生变化。
(二)    限售股份变动情况
  报告期内,本公司限售股份无变动情况。
二、   股东情况
(一)    截止报告期末股东总数及持有公司 5%以上股份的前十名股东情况
                                                                                              单位:股
            报告期末股东总数(户)                                             63,102
                                         前十名股东持股情况
                                                                                   持有有
                                             持股比                   报告期       限售条   质押或冻结的
         股东名称             股东性质                  持股总数
                                             例(%)                    内增减       件股份     股份数量
                                                                                     数量
新疆独山子天利实业总公司    国有法人         22.86 132,140,164             0              0 质押 66,000,000
新疆独山子石油化工总厂      国有法人         16.34    94,471,638           0              0       无
宋文宝                      境内自然人        0.64     3,673,814     73,721               0      未知
董敏                        境内自然人        0.57     3,300,000       未知               0      未知
曾建湘                      境内自然人        0.43     2,470,000       未知               0      未知
蒋雅英                      境内自然人        0.28     1,622,012 -293,000                 0      未知
蓝楚汉                      境内自然人        0.22     1,247,500   240,200                0      未知
郑莉                        境内自然人        0.22     1,246,400     28,900               0      未知
沙莎                        境内自然人        0.18     1,062,503       未知               0      未知
李华                        境内自然人        0.18     1,040,913 -919,250                 0      未知
                                  前十名无限售条件股东持股情况
                                  持有无限售条件股份
           股东名称                                                    股份种类及数量
                                        的数量
新疆独山子天利实业总公司                  132,140,164        人民币普通股                      132,140,164
新疆独山子石油化工总厂                      94,471,638       人民币普通股                       94,471,638
宋文宝                                       3,673,814       人民币普通股                        3,673,814
董敏                                         3,300,000       人民币普通股                        3,300,000
曾建湘                                       2,470,000       人民币普通股                        2,470,000
蒋雅英                                       1,622,012       人民币普通股                        1,622,012
蓝楚汉                                       1,247,500       人民币普通股                        1,247,500
郑莉                                         1,246,400       人民币普通股                        1,246,400
沙莎                                         1,062,503       人民币普通股                        1,062,503



                                                16
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告



李华                                       1,040,913     人民币普通股                  1,040,913
                               上述股东中,新疆独山子天利实业总公司与新疆独山子石油化工总厂之
上述股东关联关系或一致行动的   间,及上述法人股东与其他股东之间不存在关联关系,也不属于相关法
说明                           律、法规规定的一致行动人;其他股东之间公司未知是否存在关联关系,
                               也未知其相互间是否属于相关法律、法规规定的一致行动人。



三、   控股股东或实际控制人变更情况
  本报告期内公司控股股东或实际控制人没有发生变更。




                                             17
                新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                        第七节       优先股相关情况


本报告期公司无优先股事项。




                                        18
                       新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                      第八节     董事、监事、高级管理人员情况


一、   持股变动情况
(一)   现任及报告期内离任董事、监事和高级管理人员持股变动情况
    报告期内公司董事、监事、高级管理人员均未持有公司股份。

二、   公司董事、监事、高级管理人员变动情况
         姓名                担任的职务                 变动情形                变动原因
张国臣                 董事                      离任                     因工作变动原因辞职
盖文国                 监事会主席                离任                     因工作变动原因辞职
徐文清                 董事                      选举                     股东大会选举
苟永红                 监事                      选举                     股东大会选举
李德学                 监事会主席                选举                     监事会选举


三、   其他说明
(1)公司董事张国臣先生、监事会主席盖文国先生因工作变动原因辞去公司董事、监事职
务,经 2014 年 4 月 24 日召开的公司 2013 年度股东大会审议通过,选举徐文清先生为公司
第五届董事会董事,苟永红女士为公司第五届监事会监事,相关公告刊登在 2014 年 4 月
25 日的《上海证券报》、《证券时报》和上交所网站上。
(2)2014 年 3 月 26 日,经公司第五届监事会第二次会议审议通过,选举李德学先生为公
司第五届监事会主席,相关公告刊登在 2014 年 3 月 28 日的《上海证券报》、《证券时报》
和上交所网站上。
(3)公司董事会于 2014 年 8 月 7 日收到董事长付德新先生的辞职报告。因工作变动,付
德新先生辞去公司第五届董事会董事、董事长职务。公司董事会经讨论后决定,在公司董
事长职位空缺期间由公司副董事长徐天昊女士代为履行公司董事长职责,直至公司董事会
选举产生新任董事长为止。相关公告刊登在 2014 年 8 月 12 日的《上海证券报》、《证券时
报》和上交所网站上。




                                               19
                           新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                              第九节       财务报告(未经审计)

一、   财务报表

                                        合并资产负债表
                                       2014 年 6 月 30 日
编制单位:新疆独山子天利高新技术股份有限公司
                                                                                   单位:元 币种:人民币
                    项目                         附注             期末余额           年初余额
   流动资产:
       货币资金                               六(一)            188,806,459.87     149,730,730.33
       结算备付金
       拆出资金
       交易性金融资产
       应收票据                               六(二)              3,963,672.88      15,804,766.29
       应收账款                               六(三)             55,376,510.04      20,760,820.92
       预付款项                               六(五)             25,910,399.05      38,105,093.34
       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                             六(四)             11,351,355.01      14,605,359.04
       买入返售金融资产
       存货                                   六(六)            377,303,487.36     311,448,054.88
       一年内到期的非流动资产
       其他流动资产
         流动资产合计                                             662,711,884.21     550,454,824.80
   非流动资产:
       发放委托贷款及垫款
       可供出售金融资产
       持有至到期投资
       长期应收款
       长期股权投资                           六(七)            105,811,266.80     102,813,577.60
       投资性房地产                           六(八)             63,783,861.19      65,731,516.08
       固定资产                               六(九)          2,901,407,027.72    3,022,653,295.21
       在建工程                               六(十)            122,809,553.37      63,495,271.82
       工程物资



                                                   20
                       新疆独山子天利高新技术股份有限公司 2014 年半年度报告



    固定资产清理
    生产性生物资产
    油气资产
    无形资产                              六(十一)           49,711,686.72     51,787,282.15
    开发支出
    商誉
    长期待摊费用                          六(十二)            2,120,877.11       2,091,654.41
    递延所得税资产                        六(十三)           35,433,288.90     35,433,288.90
    其他非流动资产
      非流动资产合计                                        3,281,077,561.81   3,344,005,886.17
        资产总计                                            3,943,789,446.02   3,894,460,710.97
流动负债:
    短期借款                              六(十五)        1,929,500,000.00   1,806,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                              六(十六)          167,870,000.00    162,350,000.00
    应付账款                              六(十七)          219,088,377.35    209,125,742.85
    预收款项                              六(十八)           65,281,424.99     43,254,750.61
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                          六(十九)           38,522,565.09     47,692,117.85
    应交税费                              六(二十)             -327,998.79       6,934,135.73
    应付利息                              六(二十一)          1,384,016.67       1,041,442.35
    应付股利                              六(二十二)         22,777,471.29     22,777,471.29
    其他应付款                            六(二十三)         68,701,650.33     66,149,845.17
    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                六(二十四)         90,010,000.00    157,930,413.11
    其他流动负债                          六(二十五)          3,419,272.72       4,578,545.48
      流动负债合计                                          2,606,226,779.65   2,527,834,464.44
非流动负债:
    长期借款                              六(二十六)        157,000,000.00    130,000,000.00
    应付债券
    长期应付款



                                               21
                              新疆独山子天利高新技术股份有限公司 2014 年半年度报告



       专项应付款
       预计负债
       递延所得税负债
       其他非流动负债                            六(二十七)        -21,192,223.17          -24,962,082.57
         非流动负债合计                                              135,807,776.83          105,037,917.43
           负债合计                                                2,742,034,556.48        2,632,872,381.87
   所有者权益(或股东权益):
       实收资本(或股本)                        六(二十八)        578,154,688.00          578,154,688.00
       资本公积                                  六(二十九)        450,292,765.62          450,292,765.62
       减:库存股
       专项储备                                  六(三十)              824,019.59              718,951.06
       盈余公积                                  六(三十一)        103,725,970.37          103,725,970.37
       一般风险准备
       未分配利润                                六(三十二)        -10,858,887.56           40,857,969.53
       外币报表折算差额
       归属于母公司所有者权益合计                                  1,122,138,556.02        1,173,750,344.58
       少数股东权益                                                   79,616,333.52           87,837,984.52
           所有者权益合计                                          1,201,754,889.54        1,261,588,329.10
         负债和所有者权益总计                                      3,943,789,446.02     3,894,460,710.97
法定代表人:徐天昊                主管会计工作负责人:史勇军                会计机构负责人:李雪莲


                                       母公司资产负债表
                                       2014 年 6 月 30 日
编制单位:新疆独山子天利高新技术股份有限公司
                                                                                      单位:元 币种:人民币
                       项目                          附注            期末余额                年初余额
    流动资产:
        货币资金                                                      89,909,624.51          76,879,497.55
        交易性金融资产
        应收票据                                                       3,963,672.88
        应收账款                                   十二(一)         22,778,192.33           5,633,447.13
        预付款项                                                       6,230,253.50          29,448,507.79
        应收利息
        应收股利
        其他应收款                                 十二(二)        385,217,412.77         388,626,630.83
        存货                                                         207,247,335.04         204,849,847.27
        一年内到期的非流动资产
        其他流动资产
          流动资产合计                                               715,346,491.03         705,437,930.57


                                                      22
                       新疆独山子天利高新技术股份有限公司 2014 年半年度报告



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                            十二(三)        330,418,314.25    327,420,625.05
    投资性房地产                                               40,615,049.07     42,902,513.97
    固定资产                                                1,902,861,823.54   1,987,485,557.50
    在建工程                                                  122,539,016.08     63,495,271.82
    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                                                   18,243,363.43     19,353,856.35
    开发支出
    商誉
    长期待摊费用                                                1,233,400.76        840,071.54
    递延所得税资产                                             47,593,080.64     47,593,080.64
    其他非流动资产
      非流动资产合计                                        2,463,504,047.77   2,489,090,976.87
        资产总计                                            3,178,850,538.80   3,194,528,907.44
流动负债:
    短期借款                                                1,511,500,000.00   1,520,000,000.00
    交易性金融负债
    应付票据                                                  110,570,000.00    152,650,000.00
    应付账款                                                  174,528,623.86    117,526,938.10
    预收款项                                                   49,630,943.20     36,827,289.39
    应付职工薪酬                                               27,104,381.17     33,165,180.34
    应交税费                                                    3,623,818.15       5,985,850.44
    应付利息                                                                        307,389.97
    应付股利                                                   22,777,471.29     22,777,471.29
    其他应付款                                                 45,777,388.19     35,357,034.71
    一年内到期的非流动负债                                         10,000.00     67,930,413.11
    其他流动负债                                                2,288,702.79       2,317,405.61
      流动负债合计                                          1,947,811,328.65   1,994,844,972.96
非流动负债:
    长期借款                                                   72,000,000.00
    应付债券
    长期应付款



                                               23
                          新疆独山子天利高新技术股份有限公司 2014 年半年度报告



       专项应付款
       预计负债
       递延所得税负债
       其他非流动负债                                            -48,458,239.66     -52,228,099.06
         非流动负债合计                                           23,541,760.34     -52,228,099.06
           负债合计                                            1,971,353,088.99   1,942,616,873.90
   所有者权益(或股东权益):
       实收资本(或股本)                                        578,154,688.00    578,154,688.00
       资本公积                                                  451,477,161.76    451,477,161.76
       减:库存股
       专项储备                                                      824,019.59        718,951.06
       盈余公积                                                  103,725,970.37    103,725,970.37
       一般风险准备
       未分配利润                                                 73,315,610.09     117,835,262.35
   所有者权益(或股东权益)合计                                1,207,497,449.81   1,251,912,033.54
     负债和所有者权益(或股东权益)总计                  3,178,850,538.80   3,194,528,907.44
法定代表人:徐天昊            主管会计工作负责人:史勇军          会计机构负责人:李雪莲


                                              合并利润表
                                            2014 年 1—6 月
                                                                                  单位:元 币种:人民币
                  项目                          附注            本期金额            上期金额
   一、营业总收入                                             1,285,705,685.80    1,556,484,689.13
       其中:营业收入                      六(三十三)       1,285,705,685.80    1,556,484,689.13
             利息收入
             已赚保费
             手续费及佣金收入
   二、营业总成本                                             1,355,326,465.13    1,587,057,171.89
       其中:营业成本                      六(三十三)       1,139,919,778.84    1,403,816,964.76
             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                六(三十四)           6,510,528.22      11,671,372.06
             销售费用                      六(三十五)          58,483,239.75      44,956,217.98
             管理费用                      六(三十六)          51,925,072.80      47,958,145.42


                                                  24
                           新疆独山子天利高新技术股份有限公司 2014 年半年度报告



                财务费用                     六(三十七)         64,156,574.37         68,852,025.09
                资产减值损失                 六(三十八)         34,331,271.15          9,802,446.58
          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) 六(三十九)            4,036,459.51          6,072,687.33
              其中:对联营企业和合营企业
                                                                   2,997,689.20          5,215,449.70
   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)                             -65,584,319.82       -24,499,795.43
       加:营业外收入                 六(四十)                    5,969,142.16         2,276,722.66
          减:营业外支出                     六(四十一)            239,483.22           774,874.81
            其中:非流动资产处置损失                                 231,293.07            50,058.50
   四、利润总额(亏损总额以“-”号填
                                                                  -59,854,660.88       -22,997,947.58
   列)
        减:所得税费用                       六(四十二)              83,847.21         1,119,545.17
   五、净利润(净亏损以“-”号填列)                             -59,938,508.09       -24,117,492.75
       归属于母公司所有者的净利润                                 -51,716,857.09       -22,871,954.65
          少数股东损益                                             -8,221,651.00        -1,245,538.10
   六、每股收益:
       (一)基本每股收益                    六(四十三)                -0.0895              -0.0396
          (二)稀释每股收益                 六(四十三)                -0.0895              -0.0396
   七、其他综合收益
   八、综合收益总额                                               -59,938,508.09       -24,117,492.75
       归属于母公司所有者的综合收益
                                                                  -51,716,857.09       -22,871,954.65
   总额
          归属于少数股东的综合收益总额                             -8,221,651.00        -1,245,538.10
法定代表人:徐天昊             主管会计工作负责人:史勇军                 会计机构负责人:李雪莲



                                              母公司利润表
                                             2014 年 1—6 月
                                                                                     单位:元 币种:人民币
                    项目                         附注             本期金额               上期金额
  一、营业收入                               十二(四)           879,958,715.40       1,038,557,342.17
      减:营业成本                           十二(四)           753,057,159.60        921,335,970.50
            营业税金及附加                                          4,459,511.78          7,452,652.86
            销售费用                                               47,477,597.84         31,452,185.80
            管理费用                                               40,206,463.32         38,873,532.01
            财务费用                                               46,317,557.46         51,956,322.58
            资产减值损失                                           41,455,286.47         17,950,944.16



                                                   25
                            新疆独山子天利高新技术股份有限公司 2014 年半年度报告



         加:公允价值变动收益(损失以
  “-”号填列)
             投资收益(损失以“-”号填
                                             十二(五)              4,036,459.51         6,072,687.33
  列)
    其中:对联营企业和合营企业的投资
                                                                     2,997,689.20         5,215,449.70
  收益
  二、营业利润(亏损以“-”号填列)                               -48,978,401.56        -24,391,578.41
      加:营业外收入                                                 4,586,153.94          1,216,351.32
         减:营业外支出                                                127,404.64           710,484.88
             其中:非流动资产处置损失                                  125,954.07            50,058.50
  三、利润总额(亏损总额以“-”号填
                                                                   -44,519,652.26        -23,885,711.97
  列)
       减:所得税费用
  四、净利润(净亏损以“-”号填列)                               -44,519,652.26        -23,885,711.97
  五、每股收益:
      (一)基本每股收益
      (二)稀释每股收益
  六、其他综合收益
  七、综合收益总额                                                 -44,519,652.26       -23,885,711.97
法定代表人:徐天昊          主管会计工作负责人:史勇军                    会计机构负责人:李雪莲


                                             合并现金流量表
                                             2014 年 1—6 月
                                                                                      单位:元 币种:人民币
                  项目                               附注             本期金额            上期金额
  一、经营活动产生的现金流量:
      销售商品、提供劳务收到的现金                                 1,201,297,953.46    1,057,955,316.01
         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            六(四十五)         21,272,181.45      74,771,705.60
           经营活动现金流入小计                                    1,222,570,134.91    1,132,727,021.61



                                                    26
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告



    购买商品、接受劳务支付的现金                                 825,313,627.01    578,037,528.15
    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                               181,927,540.13    203,814,902.33
    支付的各项税费                                                55,081,065.36     84,727,484.34
    支付其他与经营活动有关的现金             六(四十五)         73,591,734.82    120,086,867.87
         经营活动现金流出小计                                  1,135,913,967.32    986,666,782.69
           经营活动产生的现金流量净额                             86,656,167.59    146,060,238.92
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                                         1,038,770.31        857,237.63
    处置固定资产、无形资产和其他长期资
                                                                   4,892,208.00        139,525.00
产收回的现金净额
    处置子公司及其他营业单位收到的现
金净额
    收到其他与投资活动有关的现金
         投资活动现金流入小计                                      5,930,978.31        996,762.63
    购建固定资产、无形资产和其他长期资
                                                                  72,897,807.50     22,419,812.07
产支付的现金
    投资支付的现金                                                                    2,800,000.00
    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                                     72,897,807.50     25,219,812.07
           投资活动产生的现金流量净额                            -66,966,829.19     -24,223,049.44
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                                         1,403,500,000.00   1,059,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
         筹资活动现金流入小计                                  1,403,500,000.00   1,059,000,000.00
    偿还债务支付的现金                                         1,303,000,000.00   1,165,000,000.00
    分配股利、利润或偿付利息支付的现金                            64,004,449.44     72,820,737.88



                                                27
                          新疆独山子天利高新技术股份有限公司 2014 年半年度报告



  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             六(四十五)         18,009,159.42      18,054,159.42
           筹资活动现金流出小计                                  1,385,013,608.86    1,255,874,897.30
             筹资活动产生的现金流量净额                             18,486,391.14     -196,874,897.30
  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                                      38,175,729.54     -75,037,707.82
      加:期初现金及现金等价物余额                                 117,130,730.33   213,610,379.79
  六、期末现金及现金等价物余额                                     155,306,459.87   138,572,671.97
法定代表人:徐天昊          主管会计工作负责人:史勇军                  会计机构负责人:李雪莲


                                          母公司现金流量表
                                            2014 年 1—6 月
                                                                                    单位:元 币种:人民币
                  项目                           附注            本期金额             上期金额
  一、经营活动产生的现金流量:
      销售商品、提供劳务收到的现金                               843,371,907.76       761,970,021.67
      收到的税费返还
      收到其他与经营活动有关的现金                                12,134,331.85          3,102,319.59
           经营活动现金流入小计                                  855,506,239.61       765,072,341.26
      购买商品、接受劳务支付的现金                               497,637,657.14       366,447,421.17
      支付给职工以及为职工支付的现金                             125,571,142.89       143,807,868.08
      支付的各项税费                                              39,743,179.99        48,979,207.67
      支付其他与经营活动有关的现金                                54,957,576.33        40,264,190.43
           经营活动现金流出小计                                  717,909,556.35       599,498,687.35
             经营活动产生的现金流量净额                          137,596,683.26       165,573,653.91
  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                                       1,038,770.31           857,237.63
      处置固定资产、无形资产和其他长期资
                                                                   4,892,208.00
  产收回的现金净额
      处置子公司及其他营业单位收到的现
  金净额
      收到其他与投资活动有关的现金
           投资活动现金流入小计                                    5,930,978.31           857,237.63
      购建固定资产、无形资产和其他长期资
                                                                  70,113,304.47        18,896,425.63
  产支付的现金
      投资支付的现金                                                                     2,800,000.00
      取得子公司及其他营业单位支付的现
  金净额



                                                  28
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告



      支付其他与投资活动有关的现金
        投资活动现金流出小计                                    70,113,304.47        21,696,425.63
          投资活动产生的现金流量净额                           -64,182,326.16       -20,839,188.00
  三、筹资活动产生的现金流量:
      吸收投资收到的现金
      取得借款收到的现金                                     1,203,500,000.00       960,000,000.00
      发行债券收到的现金
      收到其他与筹资活动有关的现金
        筹资活动现金流入小计                                 1,203,500,000.00       960,000,000.00
      偿还债务支付的现金                                     1,190,000,000.00     1,070,000,000.00
      分配股利、利润或偿付利息支付的现金                        46,975,070.72        55,283,669.23
      支付其他与筹资活动有关的现金                              18,009,159.42        18,054,159.42
        筹资活动现金流出小计                                 1,254,984,230.14     1,143,337,828.65
          筹资活动产生的现金流量净额                           -51,484,230.14      -183,337,828.65
  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                                  21,930,126.96       -38,603,362.74
      加:期初现金及现金等价物余额                              48,479,497.55     103,441,706.27
  六、期末现金及现金等价物余额                                  70,409,624.51        64,838,343.53
法定代表人:徐天昊          主管会计工作负责人:史勇军                会计机构负责人:李雪莲




                                                29
                                                 新疆独山子天利高新技术股份有限公司 2014 年半年度报告



                                                               合并所有者权益变动表
                                                                   2014 年 1—6 月
                                                                                                                               单位:元 币种:人民币
                                                                              本期金额
                                                       归属于母公司所有者权益
      项目                                           减:                              一般                               少数股东权
                    实收资本(或                                                                                     其                   所有者权益合计
                                      资本公积       库存  专项储备       盈余公积     风险             未分配利润            益
                      股本)                                                                                         他
                                                     股                                准备
一、上年年末余额   578,154,688.00   450,292,765.62           718,951.06 103,725,970.37              40,857,969.53         87,837,984.52   1,261,588,329.10
加:会计政策变更
前期差错更正
         其他
二、本年年初余额   578,154,688.00   450,292,765.62           718,951.06   103,725,970.37            40,857,969.53         87,837,984.52   1,261,588,329.10
三、本期增减变动
金额(减少以“-”                                           105,068.53                            -51,716,857.09         -8,221,651.00     -59,833,439.56
号填列)
(一)净利润                                                                                       -51,716,857.09         -8,221,651.00     -59,938,508.09
(二)其他综合收

上述(一)和(二)
                                                                                                   -51,716,857.09         -8,221,651.00     -59,938,508.09
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

3.对所有者(或股



                                                                          30
                                                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告



 东)的分配
 4.其他
 (五)所有者权益
 内部结转
 1.资本公积转增资
 本(或股本)
 2.盈余公积转增资
 本(或股本)
 3.盈余公积弥补亏
 损
 4.其他
 (六)专项储备                                                  105,068.53                                                                            105,068.53
 1.本期提取                                                   3,854,103.42                                                                          3,854,103.42
 2.本期使用                                                   3,749,034.89                                                                          3,749,034.89
 (七)其他
 四、本期期末余额     578,154,688.00   450,292,765.62            824,019.59    103,725,970.37          -10,858,887.56             79,616,333.52 1,201,754,889.54
                                                                                                                                       单位:元 币种:人民币
                                                                              上年同期金额
                                                          归属于母公司所有者权益
     项目                                            减:                               一般                                        少数股东权
                   实收资本(或                                                                                              其                    所有者权益合计
                                       资本公积      库存     专项储备      盈余公积    风险                未分配利润                  益
                     股本)                                                                                                  他
                                                     股                                 准备
一、上年年末余额   578,154,688.00   450,626,222.78          7,736,756.90 103,725,970.37                     35,455,742.29          97,428,655.91   1,273,128,036.25
加:会计政策变更
前期差错更正
            其他
二、本年年初余额 578,154,688.00     450,626,222.78           7,736,756.90     103,725,970.37                35,455,742.29          97,428,655.91   1,273,128,036.25
三、本期增减变动
金额(减少以“-”                     -333,457.16           2,889,229.42                                   -22,871,954.65         -3,712,080.94     -24,028,263.33
号填列)
(一)净利润                                                                                                -22,871,954.65         -1,245,538.10     -24,117,492.75
(二)其他综合收



                                                                              31
                                                   新疆独山子天利高新技术股份有限公司 2014 年半年度报告




上述(一)和(二)
                                                                                                          -22,871,954.65    -1,245,538.10   -24,117,492.75
小计
(三)所有者投入
                                     -333,457.16                                                                            -2,466,542.84    -2,800,000.00
和减少资本
1.所有者投入资

2.股份支付计入
所有者权益的金

3.其他                              -333,457.16                                                                            -2,466,542.84    -2,800,000.00
(四)利润分配
1.提取盈余公积
2.提取一般风险
准备
3.对所有者(或
股东)的分配
4.其他
(五)所有者权益
内部结转
1.资本公积转增
资本(或股本)
2.盈余公积转增
资本(或股本)
3.盈余公积弥补
亏损
4.其他
(六)专项储备                                             2,889,229.42                                                                      2,889,229.42
1.本期提取                                                3,655,845.13                                                                      3,655,845.13
2.本期使用                                                  766,615.71                                                                        766,615.71
(七)其他
四、本期期末余额 578,154,688.00   450,292,765.62          10,625,986.32 103,725,970.37                    12,583,787.64    93,716,574.97 1,249,099,772.92
        法定代表人:徐天昊                                   主管会计工作负责人:史勇军                                    会计机构负责人:李雪莲


                                                                           32
                                              新疆独山子天利高新技术股份有限公司 2014 年半年度报告




                                                            母公司所有者权益变动表
                                                                2014 年 1—6 月
                                                                                                                        单位:元 币种:人民币
                                                                                 本期金额
         项目             实收资本(或股                    减:库                                   一般风险
                                             资本公积                 专项储备        盈余公积                   未分配利润      所有者权益合计
                              本)                            存股                                     准备
一、上年年末余额          578,154,688.00   451,477,161.76             718,951.06    103,725,970.37              117,835,262.35   1,251,912,033.54
      加:会计政策变更
         前期差错更正
         其他
二、本年年初余额          578,154,688.00   451,477,161.76             718,951.06    103,725,970.37              117,835,262.35   1,251,912,033.54
三、本期增减变动金额
                                                                      105,068.53                                -44,519,652.26     -44,414,583.73
(减少以“-”号填列)
(一)净利润                                                                                                    -44,519,652.26     -44,519,652.26
(二)其他综合收益
上述(一)和(二)小计                                                                                          -44,519,652.26     -44,519,652.26
(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

1.资本公积转增资本(或



                                                                      33
                                                新疆独山子天利高新技术股份有限公司 2014 年半年度报告



股本)
2.盈余公积转增资本(或
股本)
3.盈余公积弥补亏损
4.其他
(六)专项储备                                                            105,068.53                                                       105,068.53
1.本期提取                                                             3,854,103.42                                                     3,854,103.42
2.本期使用                                                             3,749,034.89                                                     3,749,034.89
(七)其他
四、本期期末余额          578,154,688.00    451,477,161.76               824,019.59     103,725,970.37               73,315,610.09 1,207,497,449.81
                                                                                                                            单位:元 币种:人民币
                                                                                 上年同期金额
         项目             实收资本(或股                     减:库存                                    一般风险
                                             资本公积                     专项储备         盈余公积                  未分配利润      所有者权益合计
                              本)                             股                                          准备
一、上年年末余额          578,154,688.00   451,477,161.76                7,736,756.90   103,725,970.37              130,629,804.28   1,271,724,381.31
      加:会计政策变更
         前期差错更正
         其他
二、本年年初余额       578,154,688.00      451,477,161.76                7,736,756.90   103,725,970.37              130,629,804.28   1,271,724,381.31
三、本期增减变动金额
                                                                         2,868,420.87                               -23,885,711.97     -21,017,291.10
(减少以“-”号填列)
(一)净利润                                                                                                        -23,885,711.97     -23,885,711.97
(二)其他综合收益
上述(一)和(二)小计                                                                                              -23,885,711.97     -23,885,711.97
(三)所有者投入和减少
资本
1.所有者投入资本
2.股份支付计入所有者
权益的金额
3.其他
(四)利润分配
1.提取盈余公积


                                                                          34
                                                新疆独山子天利高新技术股份有限公司 2014 年半年度报告



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

1.资本公积转增资本(或
股本)
2.盈余公积转增资本(或
股本)
3.盈余公积弥补亏损
4.其他
(六)专项储备                                                           2,868,420.87                                     2,868,420.87
1.本期提取                                                              3,605,798.58                                     3,605,798.58
2.本期使用                                                                737,377.71                                       737,377.71
(七)其他
四、本期期末余额          578,154,688.00   451,477,161.76               10,605,177.77 103,725,970.37   106,744,092.31 1,250,707,090.21
     法定代表人:徐天昊                                     主管会计工作负责人:史勇军                     会计机构负责人:李雪莲




                                                                         35
                    新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                       新疆独山子天利高新技术股份有限公司
                                     财务报表附注
                           2014 年 1 月 1 日至 2014 年 6 月 30 日
                       (本附注除特别注明外,均以人民币元列示)

    一、公司基本情况
    新疆独山子天利高新技术股份有限公司(以下简称“天利高新”)系经新疆维吾尔自治
区人民政府批准(新政函[1999]103 号),由新疆独山子天利实业总公司、新疆石油管理
局、新疆高新房地产有限责任公司、特变电工股份有限公司、上海中大高新电子技术有
限责任公司共同发起,于 1999 年 4 月 28 日注册成立。经中国证券监督管理委员会批准(证
监发行字[2000]161 号),天利高新于 2000 年 12 月 6 日向社会公开发行人民币普通股
6,000 万股,并于 2000 年 12 月 25 日在上海证券交易所挂牌交易。2000 年 12 月 15 日公
司在新疆维吾尔自治区工商行政管理局登记注册,注册资本 17,000 万元。
    2001 年经第二次临时股东大会决议,天利高新以 2001 年 6 月 30 日为基准日,按每
10 股转增 4 股的比例,以资本公积向全体股东转增股本 6,800 万元。该议案于 2001 年
11 月 1 日实施完毕,经五洲联合会计师事务所(五洲会字[2001]8-456 号)验证。转增
后公司注册资本变更为 23,800 万元,总股本为 23,800 万股。2001 年 11 月 14 日公司进
行了营业执照的变更。
    2002 年经第一次临时股东大会决议,天利高新以 2002 年 6 月 30 日为基准日,按每
10 股转增 5 股的比例,以资本公积向全体股东转增股本 11,900 万元。该议案于 2002 年
9 月 13 日实施完毕,经五洲联合会计师事务所(五洲会字[2002]8-393 号)验证。转增
后公司注册资本变更为 35,700 万元,总股本为 35,700 万股。2002 年 11 月 13 日公司进
行了营业执照的变更。
    2004 年经股东大会决议,天利高新以 2004 年 12 月 31 日为基准日,按每 10 股转增
2 股的比例,以资本公积向全体股东转增股本 7,140 万元。该议案于 2005 年 6 月 15 日
实施完毕,经五洲联合会计师事务所(五洲会字[2005]8-562 号)验证。转增后公司注册
资本变更为 42,840 万元,总股本为 42,840 万股。2005 年 8 月 17 日公司进行了营业执照
的变更。
    根据天利高新 2006 年第二次临时股东大会暨股权分置改革相关股东会议通过的公
司股权分置改革议案,公司申请减少注册资本人民币 111,096,022.00 元,经五洲联合会
计师事务所(五洲会字[2006]8-400 号)验证,变更后的注册资本为人民币 317,303,978.00
元。2006 年 6 月 5 日公司进行了营业执照的变更。
    根据天利高新 2006 年第三次临时股东大会决议,通过向特定对象定向增发议案,
公司申请增加注册资本人民币 87,000,000.00 元,该议案已实施完毕并经北京五洲联合会
计师事务所(五洲审字[2007]8-390 号)验证。增发后公司注册资本变更为 404,303,978.00
元。2007 年 6 月 5 日公司进行了营业执照的变更。

                                            36
                       新疆独山子天利高新技术股份有限公司 2014 年半年度报告


       根据天利高新 2007 年度股东大会决议,公司以 2007 年 12 月 31 日为基准日,按每
10 股转增 3 股的比例,以资本公积向全体股东转增股本 121,291,193.00 元。该议案于 2008
年 4 月 14 日已实施完毕,并经五洲松德联合会计师事务所(五洲审字[2008]8-363 号)
验证。转增后公司的注册资本变更为 525,595,171.00 元,总股本为 525,595,171.00 股。
2008 年 9 月 10 日公司进行了营业执照的变更。
       根据天利高新 2010 年度股东大会决议,公司以 2010 年 12 月 31 日总股本 525,595,171
股为基数,以资本公积金向全体股东每 10 股转增 1 股,该议案于 2011 年 6 月 3 日实施
完毕,并经五洲松德联合会计师事务所(五洲会字[2011]2-0573 号)验证。实施后总股
本为 578,154,688 股。2011 年 10 月 14 日公司进行了营业执照的变更。
       所处行业:   石油化工
       经营范围:许可经营项目:普通货物运输;甲基叔丁基醚、液化石油气、2-丁酮、
2-丁醇、氢气、硝酸、环己烷、醇酮、二元酸酯、己二酸的生产、销售;铁路危险货物
托运;管道储运;住宿、餐饮、美容美发、娱乐业经营、烟酒零售、饮料销售(上述经
营项目限所属分支机构经营)。一般经营项目:高级润滑油系列添加剂产品、高级沥青
系列产品、土工合成新材料、塑料原料及制品、精细化工系列产品的科技开发、生产、
储运和销售;石油化工技术咨询服务;经营本企业及其成员企业自产产品和技术的进出
口业务;密封件生产和销售;场地、设备、房屋租赁、日用百货销售;洗衣服务;劳务
派遣。
       二、公司主要会计政策、会计估计和前期差错
   (一)财务报表的编制基础
       本财务报告所载各报告期的财务报表以持续经营为基础,根据实际发生的交易和事
项,按照《企业会计准则-基本准则》和其他各项具体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。编制符合中国企业会计准则要求的财务报表需要使用估计和
假设,这些估计和假设会影响到财务报告日的资产、负债和或有负债的披露,以及报告
期间的收入和费用。
   (二)遵循企业会计准则的声明
       本公司采用全部已颁布且适用于本公司的企业会计准则,本公司编制的财务报表符
合本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、经营成果和现金流
量。
   (三)会计期间
       本公司采用公历年制,自公历每年 1 月 1 日至 12 月 31 日为一个会计年度。
   (四)记账本位币
       本公司以人民币为记账本位币。
   (五)同一控制下和非同一控制下企业合并的会计处理方法
       同一控制下的企业合并,合并方在企业合并中取得的资产和负债,按照合并日在被

                                               37
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告


合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或
发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。合
并方为进行企业合并发生的各项直接相关费用,包括为进行企业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。合并形成母子公司关系的,
母公司编制合并日的合并资产负债表、合并利润表和合并现金流量表。合并资产负债表
中被合并方的各项资产、负债,按其账面价值计量。合并利润表包括参与合并各方自合
并当期期初至合并日所发生的收入、费用和利润。被合并方在合并前实现的净利润,在
合并利润表中单列项目反映。合并现金流量表包括参与合并各方自合并当期期初至合并
日的现金流量。
       非同一控制下的企业合并,购买方在购买日为取得对被购买方的控制权而付出的资
产、发生或承担的负债以及发行的权益性证券的公允价值加上各项直接相关费用为合并
成本。购买方在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价
值计量,公允价值与其账面价值的差额,计入当期损益。购买方对合并成本大于合并中
取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉。购买方合并成本小于
合并中取得的被购买方可辨认净资产公允价值份额时,应对取得的被购买方各项可辨认
资产、负债及或有负债的公允价值以及合并成本的计量进行复核;经复核后合并成本仍
小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。企业
合并形成母子公司关系的,母公司编制购买日的合并资产负债表,因企业合并取得的被
购买方各项可辨认资产、负债及或有负债以公允价值列示。
   (六)合并财务报表的编制方法
       合并财务报表的合并范围以控制为基础予以确定。母公司将其全部子公司纳入合并
财务报表的合并范围。并将公司拥有被投资单位半数或以下的表决权,满足下列条件之
一的纳入合并财务报表的合并范围。
       (1)通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决
权。
       (2)根据公司章程或协议,有权决定被投资单位的财务和经营政策。
       (3)有权任免被投资单位的董事会或类似机构的多数成员。
       (4)在被投资单位的董事会或类似机构占多数表决权。
       合并财务报表以母公司和其子公司的财务报表为基础,根据其他有关资料,按照权
益法调整对子公司的长期股权投资后,在抵销母公司与子公司、子公司相互之间发生的
内部交易后,由母公司编制。少数股东权益,在合并资产负债表中所有者权益项目下以
“少数股东权益”项目列示。少数股东损益,在合并利润表中净利润项目下以“少数股东
损益”项目列示。
       母公司在报告期内因同一控制下企业合并增加的子公司,调整合并资产负债表的期
初数,并将该子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表,将

                                             38
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告


该子公司合并当期期初至报告期末的现金流量纳入合并现金流量表。
       因非同一控制下企业合并增加的子公司,不调整合并资产负债表的期初数,将该子
公司购买日至报告期末的收入、费用、利润纳入合并利润表,将该子公司购买日至报告
期末的现金流量纳入合并现金流量表。
       母公司在报告期内处置子公司,不调整合并资产负债表的期初数;将该子公司期初
至处置日的收入、费用、利润纳入合并利润表;将该子公司期初至处置日的现金流量纳
入合并现金流量表。
       根据企业会计准则关于合并报表之合并范围,已宣告被清理整顿的原子公司、已宣
告破产的原子公司、母公司不能控制的其他被投资单位不是母公司的子公司,不应当纳
入母公司的合并财务报表的合并范围。
   (七)现金及现金等价物的确定标准
       本公司的现金是指本公司库存现金以及可以随时用于支付的存款;现金等价物是指
本公司所持有的期限短、流动性强、易于转换为已知金额现金,价值变动风险很小的投
资。
   (八)外币业务核算方法
       外币交易在初始确认时,采用交易发生日的即期汇率将外币金额折算为记账本位币
金额。在资产负债表日,对外币货币性项目,采用资产负债表日即期汇率折算,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所产生的折算差额除
了固定资产购建期间专门外币资金借款产生的汇兑损益按资本化的原则处理外,直接计
入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,
不改变其记账本位币金额。
   (九)金融工具
  1、金融资产的分类及核算:
       ① 以公允价值计量且其变动计入当期损益的金融资产。根据管理层取得金融资产
的意图及目的,细分为交易性金融资产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。该类金融资产的取得按照公允价值计量,相关交易费用在发生时计入
当期损益,资产负债表日公允价值变动形成的利得或损失计入当期损益。
       ② 持有至到期投资。到期日固定、回收金额固定或可确定,且管理层有明确意图
和能力持有至到期的非衍生金融资产划分为持有至到期投资。其取得时按照公允价值计
量,相关初始交易费用计入持有至到期投资成本。后续采用实际利率法,按摊余成本计
量。资产负债表日有客观证据表明持有至到期投资发生减值的,将账面价值与预计未来
现金流量的现值之间的差额确认为资产减值损失,计入当期损益。管理层意图或能力发
生改变,将未到期的持有至到期投资重分类为可供出售金融资产,以公允价值进行后续
计量,并说明持有意图或能力发生改变的依据。
       ③ 应收款项。公司销售商品或提供劳务形成的应收款项等债权按合同或协议价款

                                             39
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告


作为初始确认金额,企业收回或处置应收款项时,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。除持有至到期投资、应收款项、以公允价值计量且其变动
计入当期损益的金融资产以外的非衍生金融资产划分为可供出售金融资产。可供出售金
融资产的取得按照公允价值计量,相关初始交易费用计入可供出售金融资产初始成本。
后续采用公允价值计量,资产负债表日可供出售金融资产公允价值变动形成的利得或损
失,除减值损失和外币货币性金融资产形成的汇兑差额外,直接计入所有者权益。发生
减值时,原直接计入所有者权益的因公允价值下降形成的累计损失予以转出,转出部分
与减值损失之间的差额冲减可供出售金融资产的账面价值。
   2、金融资产减值损失的计量:
    公司在每个资产负债表日对交易性金融资产以外的金融资产的账面价值进行检查,
以判断是否有证据表明金融资产已由于一项或多项事件的发生而出现减值。减值事项是
指在该等资产初始确认后发生的、对预期未来现金流量有影响的,且公司能对该影响做
出可靠计量的事项。
    ①持有至到期投资
    持有至到期投资以摊余成本后续计量,其发生减值时,将该金融资产的账面价值与预
计未来现金流量现值之间的差额,确认为减值损失,计入当期损益。
    ② 可供出售金融资产
    期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关
因素后,预期这种下降趋势属于非暂时性的,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。
    可供出售金融资产的减值损失一经确认,不得通过损益转回。
   3、金融负债的分类及核算:
    以公允价值计量且其变动计入当期损益的金融负债包括交易性金融负债和直接指
定为以公允价值计量且其变动计入当期损益的金融负债。
   4、其他金融负债:
    其他金融负债是除以公允价值计量且其变动计入当期损益的负债以外的负债。其他
负债应当按其公允价值和相关交易费用之和作为初始入账金额。其他金融负债通常采用
摊余成本进行后续计量。
   5、金融负债的终止确认条件
    金融负债终止确认,是指将金融负债从企业的账户和资产负债表内予以转销。公司
注重分析交易的法律形式和经济实质,金融负债的现时义务全部或部分已经解除的,终
止确认该金融负债或其一部分。
   6、本公司交易性金融资产、交易性金融负债的公允价值是按照以下方法进行确定:
    ① 存在活跃市场的金融资产、交易性金融负债,以活跃市场的报价确定其公允价值,

                                             40
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告


活跃市场的报价包括易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价
格,且代表了在公平交易中实际发生的市场交易价格。
       ② 不存在活跃市场的金融资产、交易性金融负债,采用估值技术确定其公允价值。
估值技术包括参考熟悉情况并且自愿交易的各方最近进行的市场交易中使用的价格、参
照实质上相同的其他金融资产或金融负债的当前公允价值、现金流量折现法和期权定价
模型等。
    (十)应收款项
    1、单项金额重大的应收款项确认标准:
单项金额重大的应收款项的确认标准        期末账面余额大于或等于人民币 100 万元。

    2、单项金额不重大但按信用风险特征组合后该组合的风险较大的应收款项的确定依
据:
                     对于年末单项金额非重大的应收款项,采用与经单独测试后未减值的应收款
信用风险特征组合的
                     项一起按账龄作为类似信用风险特征划分为若干组合,再按这些应收款项组
风险较大的应收款项
                     合在年末余额的一定比例(可以单独进行减值测试)计算确定减值损失,计
确定依据
                     提坏账准备。
    3、其他不重大的应收款项确认标准、坏账准备的计提方法:
其他不重大的应收款项确认标准                 小于 100 万元。
其他不重大的应收款项坏账准备的计提方法       账龄分析法

       坏账准备计提比例列示如下:
       账    龄                              应收账款计提比例说明
       1 年以内                                        3%
       1-2 年                                        10%
       2-3 年                                        20%
       3-4 年                                        30%
       4-5 年                                        40%
       5 年以上                                      100%
                     公司对单项金额重大的应收款项单独进行减值测试,根据其未来现金流量现
                     值低于其账面价值的差额,确认减值损失,计提坏账准备。对单项测试未发
计提坏账准备的说明   生减值的应收款项,连同单项金额不重大的应收款项公司根据以前年度与之
                     相同或相类似的、具有类似信用风险特征的应收款项组合的实际损失率为基
                     础,按账龄分析法结合个别认定法计提坏账准备。
       坏账的确认标准为:因债务人破产或者死亡,以其破产财产或者遗产清偿后仍不能
收回的应收款项,或者因债务人逾期未履行其偿债义务超过三年且有明显特征表明无法
收回的应收款项。
    (十一)存货
    1、 存货的分类
       存货主要包括:原材料、周转材料、产成品、自制半成品、在产品、库存商品。
    2、 发出存货的计价方法
    原材料、产成品、自制半成品入库按实际成本核算,发出采用加权平均法;
    库存商品入库按实际采购成本,发出采用加权平均法;

                                             41
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告


库存材料、在途物资入库按实际采购成本,发出采用先进先出法;
       周转材料采用一次摊销法。
   3、存货可变现净值的确定依据及存货跌价准备的计提方法
       公司的存货按成本与可变现净值孰低计量,存货跌价准备系按单个存货项目的成本
高于其可变现净值差额提取,预计的存货跌价损失计入当年度损益类账项。可变现净值
按正常生产经营过程中,以存货的估计售价减去估计至完工将要发生的成本、销售费用
及相关税金后的金额确定。
   4、存货的盘存制度
       存货盘存制度为永续盘存制,并在每年年末对存货进行全面盘点。各类存货的盘盈、
盘亏、报废,结转入“待处理财产损溢”,经批准后计入当期损益。
   (十二)长期股权投资
   1、 初始计量:
       ① 企业合并中形成的长期股权投资
       A.同一控制下企业合并形成的长期股权投资,公司以支付现金、转让非现金资产
或承担债务方式作为合并对价的,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的现金、转让
的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减
的,调整留存收益;
       B.非同一控制下企业合并形成的长期股权投资,以企业合并成本作为初始投资成
本。企业合并成本包括付出的资产、发生或承担的负债、发行的权益性证券的公允价值
之和。购买方为企业合并发生的审计、法律服务、评估咨询等中介费用以及其他相关管
理费用,应当于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性
证券的交易费用,应当计入权益性证券或债务性证券的初始确认金额。              ② 以支付
现金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。初始投资成本
包括与取得长期股权投资直接相关的费用、税金及其他必要支出。
       ③ 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。
       ④ 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作为初始投资成
本。
   2、 后续计量及损益确认方法:
       公司对被投资单位不具有控制、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。采用成本法核算的长期股权
投资按照初始投资成本计价,除取得投资时实际支付的价款或对价中包含的已宣告但尚
未发放的现金股利或利润外,投资企业应当按照享有被投资单位宣告发放的现金股利或
利润确认投资收益,不管有关利润分配是属于对取得投资前还是取得投资后被投资单位

                                             42
                  新疆独山子天利高新技术股份有限公司 2014 年半年度报告


实现净利润的分配。追加或收回投资时,按照追加或收回投资的成本调整长期股权投资的
账面价值。
    对子公司的长期股权投资,采用成本法核算,在编制合并财务报表时按照权益法进
行调整。
    公司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。长
期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额
的,不调整长期股权投资的初始投资成本;长期股权投资的初始投资成本小于投资时应
享有被投资单位可辨认净资产公允价值份额的,其差额计入当期损益,同时调整长期股
权投资的成本。投资企业取得长期股权投资后,按照应享有或应分担的被投资单位实现
的净损益的份额,确认投资损益并调整长期股权投资的账面价值。投资企业按照被投资
单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价
值。投资企业确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质
上构成对被投资单位净投资的长期权益减记至零为限,投资企业负有承担额外损失义务
的除外。被投资单位以后实现净利润的,投资企业在其收益分享额弥补未确认的亏损分
担额后,恢复确认收益分享额。投资企业在确认应享有被投资单位净损益的份额时,以
取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进
行调整后确认。
    被投资单位采用的会计政策及会计期间与投资企业不一致的,按照投资企业的会计
政策及会计期间对被投资单位的财务报表进行调整,并据以确认投资损益。投资企业对
于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计
入所有者权益。
    处置长期股权投资,其账面价值与实际取得价款的差额,计入当期损益。采用权益
法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有
者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期损益。
   3、 确定对被投资单位具有共同控制、重大影响的依据
   ①对合营企业投资,确定是否构成共同控制时,考虑以下情况作为确定基础:a、
任何一个合营方均不能单独控制合营企业的生产经营活动。b、涉及合营企业基本经营
活动的决策需要各合营方一致同意。c、各合营方可能通过合同或协议的形式任命其中
的一个合营方对合营企业的日常活动进行管理,但其必须在各合营方已经一致同意的财
务和经营政策范围内行使管理权。
   ②对联营企业投资,确定是否对具有重大影响时,考虑以下情况作为确定基础:a、
在被投资单位的董事会或类似权力机构中派有代表。b、参与被投资单位的政策制定过
程,包括股利分配政策等的制定。c、与被投资单位之间发生重要交易。d、向被投资单
位派出管理人员。e、向被投资单位提供关键技术资料。
   4、长期股权投资减值测试方法及减值准备计提方法:

                                          43
                  新疆独山子天利高新技术股份有限公司 2014 年半年度报告


    ①在资产负债表日根据内部及外部信息以确定对子公司、合营公司或联营公司的长
期股权投资是否存在减值的迹象,对存在减值迹象的长期股权投资进行减值测试,估计
其可收回金额。
    可收回金额的估计结果表明长期股权投资的可收回金额低于其账面价值的,长期股
权投资的账面价值会减记至可收回金额,减记的金额确认为资产减值损失,计入当期损
益,同时计提相应的减值准备。
    可收回金额是指资产(或资产组、资产组组合,下同)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。
    资产的公允价值减去处置费用后的净额,是根据公平交易中销售协议价格减去可直
接归属于该资产处置费用的金额确定。资产预计未来现金流量的现值,按照资产在持续
使用过程中和最终处置时所产生的预计未来现金流量,选择恰当的税前折现率对其进行
折现后的金额加以确定。
    ②长期股权投资减值损失一经确认,在以后会计期间不得转回。
   (十三)投资性房地产
   1、投资性房地产核算范围包括: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。
   2、投资性房地产的计价方法:外购投资性房地产的成本,包括购买价款、相关税费
和可直接归属于该资产的其他支出;自行建造投资性房地产的成本,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;以其他方式取得的投资性房地产的成本,
按照相关会计准则的规定确定。
   3、投资性房地产采用成本模式进行后续计量。采用成本模式计量的建筑物的后续计
量,计量方法与固定资产的后续计量一致;采用成本模式计量的土地使用权后续计量,
计量方法与无形资产的计量方法一致。
   4、投资性房地产转换为自用时,转换为固定资产核算。
   5、投资性房地产减值测试方法及减值准备计提方法。
    在资产负债表日根据内部及外部信息以确定投资性房地产是否存在减值的迹象,对
存在减值迹象的投资性房地产进行减值测试,估计其可收回金额。可收回金额的估计结
果表明投资性房地产的可收回金额低于其账面价值的,投资性房地产的账面价值会减记
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,同时计提相应的减值
准备。
    投资性房地产减值损失一经确认,在以后会计期间不得转回。
   (十四)固定资产
   1、固定资产确认条件
    固定资产,指同时具有以下特征的有形资产:A.为生产商品、提供劳务、出租或经
营管理而持有的;B、使用年限超过一个会计年度。

                                          44
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告


    2、固定资产计价和折旧方法:
       公司固定资产以取得时的实际成本计价,其中:①购入的,按买价和相关税金及费
用加安装成本后的余额确定;②自行建造的,按建造该项资产达到预定可使用状态前所
发生的全部支出确定;③投资者投入的,按投资各方确认的价值确定;④融资租入的,
按租赁开始日租赁资产的原账面价值与最低租赁付款额的现值中较低者确定;⑤在原有
固定资产基础上改扩建的,按原固定资产账面价值加改扩建而使该项资产达到预定可使
用状态前发生的支出,减改扩建过程中被替换部分的账面价值;⑥以应收债权换入的,
按公允价值入账,公允价值与账面债权余额的差额计入当期损益,如已对债权提减值准
备的,先将该差额冲减减值准备,不足冲减的部分计入当期损益;⑦以非货币性交易换
入的,以公允价值和应支付的税费入账,公允价值与换出资产的账面价值的差额计入当
期损益;⑧取得固定资产涉及补价的按相关规定处理。
       固定资产除股份公司成立时股东投入的按重估价值计价外,其余按取得时的实际成
本计价,其折旧采用平均年限法计算,并按分类折旧率计提折旧,预计残值率为3%,
固定资产折旧年限及折旧率如下:
        类    别               折旧年限(年)               残值率          年折旧率(%)
房屋及建筑物                       20-30 年                   3%               4.85-3.23
机器设备                           10-15 年                   3%                9.7-6.47
运输设备                            6-8 年                    3%              16.17-12.13
工具仪器                            6-8 年                    3%              16.17-12.13
电子及其他设备                      6-8 年                    3%              16.17-12.13
    3、固定资产减值测试方法及减值准备计提方法。
       在资产负债表日根据内部及外部信息以确定固定资产是否存在减值的迹象,对存在
减值迹象的固定资产进行减值测试,估计其可收回金额。可收回金额的估计结果表明固
定资产的可收回金额低于其账面价值的,固定资产的账面价值会减记至可收回金额,减
记的金额确认为资产减值损失,计入当期损益,同时计提相应的减值准备。
       固定资产减值损失一经确认,在以后会计期间不得转回。
    4、融资租入固定资产的认定依据
       满足下列条件之一的,即认定为融资租赁:
       ①在租赁期届满时,公司会取得租赁资产的所有权。
       ②公司有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租
赁资产的公允价值,因而在租赁开始日就可合理地确定公司将会行使这种选择权。
       ③即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分(75%以上),
如果租赁资产是旧资产,在租赁前已使用年限超过资产自全新时起算可使用年限的 75%
以上时,则不使用这条标准确定租赁的分类。
       ④租赁开始日的最低租赁付款额的现值,占租赁开始日租赁资产公允价值的 90%以
上。


                                             45
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告


    ⑤租赁资产性质特殊,如果不作较大改造,只有本公司才能使用。
   5、融资租入固定资产的计价方法
    租赁期开始日,公司应当将租赁开始日租赁资产公允价值与最低租赁付款额现值两
者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,
其差额作为未确认融资费用;计算最低租赁付款额的现值时,采用租赁合同规定的利率
作为折现率;发生的初始直接费用,计入租入资产价值;在分摊未确认的融资费用时,
采用实际利率法;计提租赁资产折旧时,采用与自有应折旧资产相一致的折旧政策,租
赁期届满,承租人能取得租赁资产的所有权,以租赁资产开始日租赁资产的寿命作为折
旧期间;履约成本计入当期损益;或有租金在实际发生时计入当期损益。
   (十五)在建工程
   1、在建工程以实际成本核算。
   2、已达到预定可使用状态但尚未办理竣工决算的固定资产,按照估计价值确定成本,
并计提折旧;待办理竣工决算后,再按实际成本调整原来的暂估价值,不再调整原已计
提的折旧额。
   3、在建工程减值准备:期末,在建工程存在下列一项或若干项情况的,应当计提在
建工程减值准备:
   ①所建项目无论在性能上,还是在技术上已经落后,并且给企业带来的经济利益具
有很大的不确定性。
   ②其他足以证明在建工程已经发生减值的情形。
   在建工程减值损失一经确认,在以后会计期间不得转回。
   (十六)借款费用
   1、借款费用的确认原则:
   因购建或者生产固定资产、投资性房地产和存货等资产借款发生的利息、折价或溢
价的摊销,在符合资本化期间和资本化金额的条件下,予以资本化,计入该项资产的成
本;其他借款利息、折价或溢价的摊销,于当期确认为费用。因购建或者生产固定资产、
投资性房地产外币专门借款发生的汇兑差额在资本化期间内,予以资本化,计入该项资
产的成本。专门借款发生的辅助费用,属于在所购建固定资产达到预定可使用状态之前
发生的,在发生时予以资本化;其他辅助费用于发生的当期确认为费用,计入当期损益。
   2、借款费用资本化期间:
   ① 开始资本化:当以下三个条件同时具备时,因借款而发生的利息、折价或溢价的
摊销和汇兑差额开始资本化。
   A:资产支出已经发生。
   B:借款费用已经发生。
   C:为使资产达到预定可使用状态所必要的购建活动已经开始。
   ② 暂停资本化:若固定资产的购建活动发生非正常中断,并且中断时间连续超过3

                                             46
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告


个月,暂停借款费用资本化,将其确认为当期费用,直至资产的购建活动重新开始。
   ③ 停止资本化:当所购建的固定资产达到预定可使用状态时,停止其借款费用的资
本化。
   3、借款费用资本化金额:
   在应予以资本化的每一会计期间,专门借款的利息资本化金额为当期实际发生的利
息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的
投资收益后的金额。一般借款的资本化金额为累计资产支出超过专门借款部分的资产支
出加权平均数乘以所占用一般借款的资本化率的乘积。
   4、资本化率的确定原则:
   资本化率为一般借款加权平均利率。
   (十七)无形资产
   1、无形资产的核算范围:专利权、非专利技术、商标权、著作权、土地使用权、特
许权等。
   2、无形资产的计价和摊销:外部取得的无形资产的成本按取得时的实际成本计价;
自行开发的无形资产以符合资本化条件的公司内部研究开发项目开发研究阶段的支出
与达到预定用途前所发生的支出总额,作为入账价值。使用寿命有限的无形资产,在其
预计的使用寿命内采用系统合理的方法对应摊销金额进行摊销;使用寿命不确定的无形
资产,在持有期间内不需要摊销,如果期末重新复核后仍为不确定的,应当在每个会计
期间进行减值测试。
   3、减值准备:会计期末,按无形资产预计可回收金额低于其账面价值的差额并按单
项无形资产计提减值准备。
   无形资产减值损失一经确认,在以后会计期间不得转回。
   4、公司内部研究开发项目的支出,区分研究阶段支出与开发阶段支出。
   研究阶段的支出,于发生时计入当期损益。
   开发阶段的支出,同时满足下列条件的,可以资本化确认为无形资产,否则于发生
时计入当期损益:
   ①完成该无形资产以使其能够使用或出售在技术上具有可行性。
   ②具有完成该无形资产并使用或出售的意图。
   ③无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市
场或无形资产自身存在市场,无形资产将在内部使用的,证明其有用性;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;
归属于该无形资产开发阶段的支出能够可靠地计量。
   (十八)长期待摊费用
   长期待摊费用按实际成本计价,在受益期内分期平均摊销。
   (十九)职工薪酬

                                             47
                   新疆独山子天利高新技术股份有限公司 2014 年半年度报告


    职工薪酬,是指公司为获得职工提供的服务而给予各种形式的报酬以及其他相关支
出。职工薪酬包括职工工资、奖金、津贴和补贴、职工福利费、社会统筹保险费、住房
公积金、工会经费和职工教育经费、非货币性福利、解除劳动关系补偿金等。公司在职
工为其提供服务的会计期间,将应付的职工薪酬确认为负债,除因解除劳动关系补偿金
外,根据职工提供服务的受益对象,计入相关费用或资产。
   (二十)预计负债
   1、如果与或有事项相关的义务同时符合以下条件,公司将其确认为预计负债:
   (1)该义务是公司承担的现时义务。
   (2)该义务的履行很可能导致经济利益流出公司。
   (3)该义务的金额能够可靠地计量。
   2、预计负债主要包括:
   (1)很可能发生的产品质量保证而形成的负债。
   (2)很可能发生的未决诉讼或仲裁而形成的负债。
   (3)很可能发生的债务担保而形成的负债。
   (二十一)收入确认原则
   (1)销售商品的收入,在下列条件均能满足时予以确认:
   ① 企业已将商品所有权上的主要风险和报酬转移给购货方。
   ② 企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施
控制。
   ③ 与交易相关的经济利益能够流入企业。
   ④ 相关的收入和成本能够可靠地计量。
   (2)提供劳务的收入,在下列条件均能满足时予以确认:
   ① 在同一会计年度内开始并完成的劳务,在完成劳务时确认收入。
   ② 如劳务的开始和完成分属不同的会计年度,在提供劳务交易的结果能够可靠估计
的情况下,于资产负债表日按完工百分比法确认相关的劳务收入。
   (3)他人使用本企业资产,在下列条件均能满足时予以确认收入:
   ① 与交易相关的经济利益能够流入企业。
   ② 收入的金额能够可靠地计量。
   (二十二)政府补助
   政府补助是指公司从政府无偿取得货币性资产或非货币性资产,但不包括政府作为
公司所有者投入的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补
助。与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计
入当期损益。与收益相关的政府补贴,如果政府补贴用于补偿公司以后期间的相关费用
或损失的,确认为递延收益,并在确认相关费用的期间,计入当期损益;如果政府补贴
用于补偿公司已发生的相关费用或损失的,直接计入当期损益。已确认的政府补助需要

                                           48
                      新疆独山子天利高新技术股份有限公司 2014 年半年度报告


返还的,当存在相关递延收益时,冲减相关递延收益账面余额,超出部分计入当期损益;
不存在递延收益时,直接计入当期损益。
   (二十三)递延所得税资产和递延所得税负债
   递延所得税资产和递延所得税负债根据资产和负债的计税基础与其账面价值的差额
(暂时性差异)计算确认。对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣
亏损,视同暂时性差异确认相应的递延所得税资产。
   对于商誉的初始确认产生的暂时性差异,不确认相应的递延所得税负债。对于既不
影响会计利润也不影响应纳税所得额(或可抵扣亏损)的非企业合并的交易中产生的资产
或负债的初始确认形成的暂时性差异,不确认相应的递延所得税资产和递延所得税负
债。在资产负债表日,递延所得税资产和递延所得税负债按照预期收回该资产或清偿该
负债期间的适用税率计量。
   递延所得税资产的确认以公司很可能取得用来抵扣可抵扣暂时性差异、可抵扣亏损
和税款抵减的应纳税所得额为限。对子公司及联营企业投资相关的暂时性差异产生的递
延所得税资产和递延所得税负债,予以确认。但公司能够控制暂时性差异转回的时间且
该暂时性差异在可预见的未来很可能不会转回的,不予确认。
   (二十四)所得税
   本公司及子公司所得税的会计处理采用资产负债表下的债务法。
   (二十五)安全生产费用
   本公司根据财政部安全生产监督总局关于印发《企业安全生产费用提取和使用管理
办法》财企【2012】16号的有关规定:
   1、危险品生产与储存企业以上年度实际营业收入为计提依据,采取超额累退方式按
照以下标准平均逐月提取:
  (1) 全年实际销售收入在1,000万元及以下的,按照4%提取;
  (2) 全年实际销售收入在1,000万元至10,000万元(含)的部分,按照2%提取;
  (3) 全年实际销售收入在10,000万元至100,000万元(含)的部分,按照0.5%提取;
  (4) 全年实际销售收入在100,000万元以上的部分,按照0.2%提取。
   2、交通运输企业以上年度实际营业收入为计提依据,按照以下标准平均逐月提取:
   (1)普通货运业务按照1%提取;
   (2)客运业务、管道运输、危险品等特殊货运业务按照1.5%提取。
    3、建设工程施工企业以建筑安装工程造价为计提依据。各建设工程类别安全费用
提取标准如下:
   (1)矿山工程为2.5%;
   (2)房屋建筑工程、水利水电工程、电力工程、铁路工程、城市轨道交通工程为2.0%;
   (3)市政公用工程、冶炼工程、机电安装工程、化工石油工程、港口与航道工程、
公路工程、通信工程为1.5%。

                                              49
                       新疆独山子天利高新技术股份有限公司 2014 年半年度报告


    安全生产费用于提取时,计入相关产品的成本,同时计入“专项储备”科目。提取的
安全生产费按规定范围使用时,属于费用性支出的,直接冲减专项储备;形成固定资产
的,通过“在建工程”科目归集所发生的支出,待安全项目完工达到预定可使用状态时确
认为固定资产;同时,按照形成固定资产的成本冲减专项储备,并确认相同金额的累计
折旧。该固定资产在以后期间不再计提累计折旧。
    (二十六)利润分配
    公司章程规定,公司税后利润按以下顺序及规定分配:
    (1)弥补亏损
    (2)按10%提取法定盈余公积金
    (3)支付股利


    三、会计政策、会计估计的变更以及重大会计差错更正及其影响
    1、会计政策变更(无)
    2、会计估计变更(无)
    3、前期会计差错更正(无)


    四、税      项:
    1、主要税种及税率
  税       种                       计税依据                                  税     率
                                                                   销售中除液化石油气 13%、农用地膜
增 值 税        销售、管输收入、装卸收入、运输收入                 0%外,其他产品均为 17%;管输收入
                                                                   11%、装卸收入 6%、运输收入 3%
                酒店营业收入、出租房屋、劳务收入、工程检维
营 业 税                                                                      5%、3%
                修等收入
城 建 税        流转税                                                           7%
教育费附加      流转税                                                           3%
地方教育附加    流转税                                                           2%
企业所得税      应纳税所得额                                                  15%、25%
    2、税收优惠及批文
    根据财政部、海关总署、国家税务总局发布(财税【2011】58 号)《关于深入实施
西部大开发战略有关税收政策问题的通知》,母公司及子公司新疆蓝德精细石油化工股
份有限公司 2014 年度减征企业所得税,减征后税率为 15%;其他子公司均按 25%税率
征收企业所得税。




                                               50
                                                 新疆独山子天利高新技术股份有限公司 2014 年半年度报告
      五、 企业合并及合并财务报表
        子公司情况
      通过设立或投资等方式取得的子公司
                                                                                                                                单位:元 币种:人民币

       子公司全称            子公司类型               注册地             业务性质          注册资本                           经营范围

                                                                                                           许可经营项目:住宿;餐饮服务;食品;饮料;
                                                                                                           烟酒销售;打字、复印;卡拉 OK、棋牌娱乐服务。
新疆天虹实业有限公司         控股子公司        克拉玛依市独山子区             服务       100,000,000.00    一般经营项目:新技术、新产品开发应用,旅游
                                                                                                           开发,日用品,花卉销售;石油化工产品生产销
                                                                                                                   售;机械设备销售;洗衣服务。
                                                                                                           电脑、仪器仪表、电子产品、机电产品、办公用
                                                                                                           品、化工原料、建材、百货、自有设备租赁、汽
                                                                                                           车租赁、投资咨询、商务咨询(除经纪)、自营和
上海星科实业有限公司         控股子公司                上海              商品流通        13,000,000.00
                                                                                                           代理各类商品和技术的进出口业务、但国家限定
                                                                                                           公司经营或禁止进出口的商品和技术除外,附设
                                                                                                                             分支机构
                                                                                                           特许经营项目:普通货物运输。一般经营项目:
                                                                                                           润滑油、精细石油化工产品、化工材料、橡胶、
新疆蓝德精细石油化工股份
                             控股子公司        克拉玛依市独山子区             生产       240,000,000.00    塑料原料的生产、销售;化工技术咨询服务;汽
有限公司
                                                                                                           车、场地及设备的租赁;一般货物及技术的进出
                                                                                                                             口经营。
                                                                                                                               单位:元 币种:人民币

                                          期末实际            实质上构成对子公司净投                      表决权比例   是否合
           子公司全称                                                                   持股比例(%)                                    少数股东权益
                                          投资额                资的其他项目余额                            (%)      并报表

新疆天虹实业有限公司                  71,360,000.00                    0.00                 71.36           71.36        是                 -42,305,234.01
上海星科实业有限公司                  9,692,124.99                     0.00                 84.62           84.62        是                   1,532,747.17
新疆蓝德精细石油化工股份有限公司     143,554,922.46                    0.00                 55.00           55.00        是                 120,388,820.36




                                                                          51
                      新疆独山子天利高新技术股份有限公司 2014 年半年度报告


    六、合并会计报表附注
(一)货币资金:
                                                                    单位:元 币种:人民币
           项    目                       期   末   数                    期 初 数
  现    金:                                          5,158.83                       10,271.03
  人 民 币                                            5,158.83                       10,271.03
  银行存款:                                     67,230,301.04                   79,420,458.41
  人 民 币                                       67,230,301.04                   79,420,458.41
  其他货币资金:                                121,571,000.00                   70,300,000.89
  人 民 币                                      121,571,000.00                   70,300,000.89
           合    计                             188,806,459.87                 149,730,730.33

(1)其他货币资金余额包括银行承兑汇票保证金 83,571,000.00 元。
(2)货币资金期末余额中无因抵押或冻结等对使用有限制、存放在境外、有潜在回收
风险的款项。


(二)应收票据:
(1)应收票据分类
                                                                      单位:元 币种:人民币
           种   类                        期   末   数                    期 初 数
 银行承兑汇票                                       3,963,672.88                 15,804,766.29
           合   计                                  3,963,672.88                 15,804,766.29

(2) 本期应收票据中无已经质押的应收票据。
(3) 本期无因出票人无力履约而将票据转为应收账款的票据。
(4) 期末公司已经背书给他方但尚未到期的应收票据前五名情况:
                                                                     单位:元 币种:人民币
                 出票单位                            出票日期       到期日期         金 额
 浙江华峰新材料股份有限公司                          2014-2-13      2014-8-12     20,000,000.00
 新疆生产建设兵团农七师农业生产资料供应公司          2014-2-25      2014-8-25     13,000,000.00
 浙江华峰新材料股份有限公司                          2014-1-9       2014-7-8      10,400,000.00
 江阴华兰机电科技有限公司                            2013-9-9       2014-9-9      10,000,000.00
 浙江华峰新材料股份有限公司                          2014-1-16      2014-7-15     10,000,000.00
                 合      计                                                       63,400,000.00

(5) 公司无已贴现但尚未到期的银行承兑汇票。
(6) 应收票据期末较期初减少 74.92%,主要系子公司新疆蓝德精细石油化工股份有
限公司本期收到的票据背书转让支付原材料款所致。


(三)应收账款:
(1) 应收账款按种类披露:


                                                                             单位:元 币种:人民币


                                               52
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                           期末数                                              期初数
  种          账面余额            坏账准备                        账面余额                    坏账准备
  类                  比例                 比例                              比例                        比例
            金 额               金 额                        金    额                    金    额
                        (%)                (%)                               (%)                         (%)
按组合计提坏账准备的应收账款
组合小
        60,717,546.28   100  5,341,036.24 8.80            24,891,924.13      100.00    4,131,103.21      16.60

   合
        60,717,546.28   100  5,341,036.24 8.80            24,891,924.13      100.00    4,131,103.21      16.60
   计

① 期末无单项金额重大并单独计提坏账准备的应收账款。
② 期末无单项金额虽不重大但单独计提坏账准备的应收账款。
组合中,按账龄分析法计提坏账准备的应收账款:
                                                                                单位:元 币种:人民币
                            期末数                                              期初数
 账    龄
               账面余额     比例(%)         坏账准备         账面余额           比例(%)    坏账准备
一年以内      56,261,301.27     92.66      1,687,839.05     19,628,292.82          78.85     588,848.78
一至二年         127,078.70      0.21         12,707.87        354,637.00           1.42      35,463.70
二至三年                                                       616,992.00           2.48     123,398.40
三至四年         280,818.70         0.46      84,245.61      1,046,631.86           4.21     313,989.56
四至五年         820,173.16         1.35     328,069.26        293,279.46           1.18     117,311.78
五年以上       3,228,174.45         5.32   3,228,174.45      2,952,090.99          11.86   2,952,090.99
  合    计    60,717,546.28       100.00   5,341,036.24     24,891,924.13         100.00   4,131,103.21

(2)本公司无报告期前已全额计提坏账准备,或计提坏账准备的比例较大,但在本期
又全额收回或转回,或在本期收回或转回的比例较大的应收账款。
(3)本期无通过重组等其他方式收回的应收款项。
(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东的欠款情况:
                                                                               单位:元 币种:人民币
                                          期末数                                  期初数
        单位名称
                                欠款金额      计提坏账金额              欠款金额       计提坏账金额
新疆独山子石油化工总厂                  0.00            0.00              467,538.00        14,026.14
        合    计                        0.00            0.00              467,538.00        14,026.14

(5) 应收账款金额前五名单位情况:
                                                                                单位:元 币种:人民币
                                                                          占应收账款账
             单位名称                      所欠金额       欠款时间        面余额的比例          欠款内容
                                                                              (%)
中国石油天然气股份有限公司独山子
                                        26,220,427.96      1 年以内            43.18            编织袋款
石化分公司
中国石油天然气股份有限公司西北化                                                               橡胶、己二酸
                                        15,018,023.00      1 年以内            24.74
工销售分公司                                                                                         款
乌鲁木齐源泰公司                         2,655,908.78      5 年以上             4.37               农膜款
上海英科实业有限公司                     2,302,880.00      1 年以内             3.79           化工商品款
阿拉山口天利高新工贸有限责任公司         1,163,491.20      1 年以内             1.92             己二酸款
            合       计                 47,360,730.94                          78.00

                                                53
                         新疆独山子天利高新技术股份有限公司 2014 年半年度报告


(6)应收关联方款项情况:
                                                                                    单位:元 币种:人民币
                                                                                        占应收账款账面余
                  单位名称                      与本公司关系             欠款金额
                                                                                          额的比例(%)
 阿拉山口天利高新工贸有限责任公司                   联营企业             1,163,491.20           1.92
             合    计                                                    1,163,491.20           1.92

(7)本公司报告期无以应收账款为标的进行证券化的情况。
(8)应收账款期末账面余额较期初增长 143.92%,主要系本期销售的编织袋产品及顺
丁橡胶产品货款期末尚未收回所致。


(四)其他应收款:
(1) 其他应收款按种类披露:
                                                                                   单位:元 币种:人民币
                               期末数                                              期初数
                  账面余额                   坏账准备                   账面余额             坏账准备
  种
                                                                                                       比
  类                         比例                       比例                     比例
             金    额                   金    额                      金 额                金 额       例
                             (%)                        (%)                      (%)
                                                                                                      (%)
按组合计提坏账准备的其他应收款
组合小
          12,587,168.27 100.00 1,235,813.26                 9.82   16,221,485.73    100.00   1,616,126.69   9.96

   合
          12,587,168.27 100.00 1,235,813.26                 9.82   16,221,485.73    100.00   1,616,126.69   9.96
   计

① 期末无单项金额重大并单独计提坏账准备的其他应收款。
② 期末无单项金额虽不重大但单独计提坏账准备的其他应收款。
组合中,按账龄分析法计提坏账准备的其他应收款:
                                                                                      单位:元 币种:人民币
                                    期末数                                            期初数
 账    龄
                账面余额            比例(%)         坏账准备          账面余额        比例(%)      坏账准备
一年以内       9,636,767.60             76.56        289,103.03      9,664,952.26          59.58   289,948.55
一年至二年       886,480.00              7.04         88,648.00      3,300,687.55          20.35   330,068.76
二年至三年     1,346,813.75             10.70        269,362.75      2,595,395.89          16.00   519,079.18
三年至四年        79,976.89              0.64         23,993.05         52,000.00           0.32     15,600.00
四年至五年       120,706.00              0.96         48,282.40        245,033.05           1.51     98,013.22
五年以上         516,424.03              4.10        516,424.03        363,416.98           2.24   363,416.98
  合    计    12,587,168.27           100.00       1,235,813.26     16,221,485.73         100.00 1,616,126.69
(2)本公司无报告期前已全额计提坏账准备,或计提坏账准备的比例较大,但在本期
又全额收回或转回,或在本期收回或转回的比例较大的其他应收款。
(3)本期无通过重组等其他方式收回的其他应收款。
(4)本报告期无核销的其他应收款情况。
(5)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东的欠款情况:


                                                       54
                      新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                                                                           单位:元 币种:人民币
                                            期末数                             期初数
           单位名称
                                  欠款金额      计提坏账金额         欠款金额      计提坏账金额
新疆独山子石油化工总厂              413,284.82      114,475.88       1,270,430.82      202,853.44
新疆独山子天利实业总公司              1,080.00        1,080.00           1,080.00          432.00
          合    计                  414,364.82      115,555.88       1,271,510.82      203,285.44

(6)其他应收关联方款项情况:
                                                                             单位:元 币种:人民币
                                                                         占其他应收款账面余额
           单位名称               与本公司关系          欠款金额
                                                                             的比例(%)
新疆独山子石油化工总厂              参股股东                413,284.82           3.28
新疆独山子天利实业总公司              母公司                  1,080.00           0.01
新疆天北能源有限责任公司            联营企业                 10,000.00           0.08
          合    计                                          424,364.82           3.37

(7)其他应收款金额前五名单位情况:
                                                                       单位:元 币种:人民币
                                                             占其他应收
          单位名称              所欠金额       欠款时间      款 账面 余额       欠款内容
                                                             的比例(%)
克拉玛依采丰实业有限责任
                               5,769,900.00    1 年以内          45.84            股权转让款
公司
中国石油天然气股份有限公
                               1,824,368.25    1至5年            14.49        质保金、保证金、押金
司独山子石化分公司
克拉玛依市独山子区城市建
                               1,336,700.00    1至2年            10.62                  质保金
设投资发展有限责任公司
克拉玛依独山子区园林绿化
                                 817,900.00    1至4年            6.50           质保金、保证金
管理局
克拉玛依独山子区建设局           813,210.00    1至5年             6.46        质保金、保证金、押金
        合    计              10,562,078.25                      83.91

(8)本公司报告期无以其他应收款为标的进行证券化的情况。


(五)预付账款:
(1) 预付款项按账龄列示:
                                                                          单位:元 币种:人民币
                                     期末数                                 期初数
     账     龄
                           金     额           比例(%)             金     额         比例(%)
一年以内                     24,986,124.19          96.44            36,841,654.02        96.68
一年至二年                      868,821.76           3.35             1,177,096.22         3.09
二年至三年                       51,922.47           0.20                72,486.47         0.19
三年至四年                             0.00          0.00                     0.00         0.00
四年至五年                        2,280.00           0.01                 2,280.00         0.01
五年以上                          1,250.63           0.00                11,576.63         0.03
      合   计                25,910,399.05         100.00            38,105,093.34       100.00

(2) 预付账款金额前五名单位情况:

                                               55
                          新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                                                                                       单位:元 币种:人民币
                                                                                     占预付账
                                                                                     款账面余
       单位名称               与本公司关系       所欠金额          预付时间                            未结算原因
                                                                                     额的比例
                                                                                       (%)
中国石油天然气股份有限                                                                                预付化工商品
                              业务往来单位      6,939,678.92        1 年以内           26.78
公司西北化工销售分公司                                                                                  款,货未到
上海赛科石油化工有限公                                                                                预付化工商品
                              业务往来单位      2,389,284.22        1 年以内            9.22
司                                                                                                      款,货未到
中国石化化工销售有限公                                                                                预付原料款,
                              业务往来单位        857,865.68        1 年以内            3.31
司华北分公司                                                                                              货未到
中国石油天然气股份有限
                                                                                                      预付化工商品
公司新疆克拉玛依销售分        业务往来单位        840,000.00        1 年以内            3.24
                                                                                                        款,货未到
公司
中国石油天然气股份有限                                                                                预付化工商品
                              业务往来单位        701,602.03        1 年以内            2.71
公司华东化工销售分公司                                                                                  款,货未到
        合    计                               11,728,430.85                           45.27

 (3)本报告期预付账款中持有公司 5%(含 5%)以上表决权股份的股东的欠款情况:
                                                                                    单位:元 币种:人民币
            单位名称                             期末金额                                 期初金额
  新疆独山子天利实业总公司                                      20,000.00
  新疆独山子石油化工总厂                                         3,345.00                               3,255.00
            合    计                                            23,345.00                               3,255.00

 (4) 预付关联方款项情况:
                                                                                   单位:元 币种:人民币
            单位名称                      与本公司关系          欠款金额       占预付账款总额的比例(%)
  新疆独山子天利实业总公司                  母公司                20,000.00              0.08
  新疆独山子石油化工总厂                    参股股东               3,345.00              0.01
            合    计                                              23,345.00              0.09

      预付账款期末较期初减少 32%,主要系母公司预付的原料款本期予以核销及工程预
 付款转入在建工程核算所致。


 (六)存货:
 (1)存货分类:
                                                                                       单位:元 币种:人民币
                                  期末数                                               期初数
 项   目
               账面余额         跌价准备         账面价值            账面余额          跌价准备          账面价值
原 材 料      98,812,543.56             0.00    98,812,543.56       99,174,478.97      475,034.07       98,699,444.90
库存商品及
             227,269,483.24    21,909,328.07   205,360,155.17      167,950,164.28      4,089,278.64    163,860,885.64
产成品
自制半成品    53,258,354.37    11,701,837.47    41,556,516.90       24,974,126.57        174,012.01     24,800,114.56
在产品        16,302,220.24             0.00    16,302,220.24        2,516,752.06              0.00      2,516,752.06
工程施工      15,272,051.49             0.00    15,272,051.49       21,570,857.72              0.00     21,570,857.72
  合    计   410,914,652.90    33,611,165.54   377,303,487.36      316,186,379.60      4,738,324.72    311,448,054.88

 (2)存货跌价准备变动情况列示如下:

                                                     56
                           新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                                                                                   单位:元 币种:人民币
                                                                     本期减少
         项    目          期初数        本期增加                                              期末数
                                                          本期转回数       本期转销数
  原材料                   475,034.07            0.00             0.00          475,034.07             0.00
  自制半成品               174,012.01   11,701,837.47             0.00          174,012.01    11,701,837.47
  库存商品及产成品       4,089,278.64   21,799,814.08             0.00        3,979,764.65    21,909,328.07
      合    计           4,738,324.72   33,501,651.55             0.00        4,628,810.73    33,611,165.54

        存货跌价准备期末较期初增加 609.35%,主要系公司精己二酸产品期末计提的存货
跌价准备增加所致。
(3)存货跌价准备情况:
                                                        本期转销存货跌价准备的原      本期转销金额占该项存货
   项     目            计提存货跌价准备的依据
                                                                    因                  期末余额的比例(%)
                    公司的存货按成本与可变现净值孰
                                                        主要系期初计提存货跌价准
                    低计量,存货跌价准备系按单个存
原材料                                                  备的原材料在本期生产领用,             0.48
                    货项目的成本高于其可变现净值差
                                                        相应转出存货跌价准备所致。
                    额提取。
                    公司的存货按成本与可变现净值孰
                                                        主要系期初计提存货跌价准
                    低计量,存货跌价准备系按单个存
自制半成品                                              备的自制半成品在本期出售,             0.33
                    货项目的成本高于其可变现净值差
                                                        相应转出存货跌价准备所致。
                    额提取。
                    公司的存货按成本与可变现净值孰
                                                        主要系期初计提存货跌价准
库存商品及产成      低计量,存货跌价准备系按单个存
                                                        备的产成品在本期出售,相应             1.75
品                  货项目的成本高于其可变现净值差
                                                        转出存货跌价准备所致。
                    额提取。

(4)存货期末余额中未含有借款费用资本化金额。
(5)期末存货中以自有产品做抵押取得农行短期借款 88,000,000.00 元。




                                                     57
                                                               新疆独山子天利高新技术股份有限公司 2014 年半年度报告


(七)长期股权投资:
                                                                                                                                                               单位:元 币种:人民币
                                     期初数                                                   发生额                                                  期末数
       账面余额                    减值准备                 账面价值                      本期增减净额                     账面余额                  减值准备                 账面价值
     114,520,976.38              11,707,398.78            102,813,577.60                  2,997,689.20                   117,518,665.58            11,707,398.78            105,811,266.80
(1)按成本法核算:
                                                                                                                                                                   单位:元 币种:人民币
                                                                                                                                                                                    在被投资单
                                                                                                                              本期计提减                       在被投资单位
 被投资单位           投资成本              期初余额             增减变动                期末余额           减值准备                           本期现金分红                         位表决权比
                                                                                                                                值准备                         持股比例(%)
                                                                                                                                                                                      例(%)
昆仑银行股份
                 10,138,208.87            10,138,208.87            0.00               10,138,208.87           0.00               0.00          1,038,770.31          0.14               0.14
有限公司
(2)按权益法核算:
                                                                                                                                                                   单位:元 币种:人民币
                                                                                                                                                                                    在被投资单位
                                                                                                                                本期计提                       在被投资单位
被投资单位                           投资成本           期初余额           增减变动          期末余额         减值准备                         本期现金分红                           表决权比例
                                                                                                                                减值准备                       持股比例(%)
                                                                                                                                                                                        (%)
新疆天北能源有限责任公司            26,365,485.69      54,001,183.64   2,633,041.91         56,634,225.55              0.00             0.00            0.00        43.00               43.00
阿拉山口天利高新工贸有限责
                                     4,000,000.00       2,605,436.21         -7,619.54       2,597,816.67              0.00             0.00            0.00        40.00               40.00
任公司
上海里奥高新技术投资有限公
                                    28,500,000.00      11,939,301.57         -2,528.75      11,936,772.82              0.00             0.00            0.00        28.50               28.50

新疆鑫奥国际贸易有限公司             3,500,000.00     5,798,534.68       451,840.71          6,250,375.39            0.00               0.00            0.00        43.75               43.75
阿克苏鼎新实业有限责任公司          50,800,000.00    11,707,398.78             0.00         11,707,398.78   11,707,398.78               0.00            0.00        40.00               40.00
新疆天利期货经纪有限公司            14,682,813.58    18,330,912.63       -77,045.13         18,253,867.50            0.00               0.00            0.00        49.00               49.00
合     计                          127,848,299.27   104,382,767.51     2,997,689.20        107,380,456.71   11,707,398.78               0.00            0.00

(3)长期股权投资减值准备期末余额 11,707,398.78 元。
(4)本公司持有长期股权投资的被投资单位向本公司转移资金的能力未受到限制。




                                                                                               58
                         新疆独山子天利高新技术股份有限公司 2014 年半年度报告


 (八)投资性房地产:
 (1)按成本计量的投资性房地产分类
                                                                                   单位:元 币种:人民币
          项     目              期初账面余额             本期增加额           本期减少额       期末账面余额
一、账面原值合计                     91,001,515.82          1,097,955.60         1,775,305.50     90,324,165.92
1.房屋、建筑物                       91,001,515.82          1,097,955.60         1,775,305.50     90,324,165.92
2.土地使用权                           /                      /                     /                 /
二、累计折旧和累计摊销合计           25,269,999.74          1,740,050.35           469,745.36     26,540,304.73
1.房屋、建筑物                       25,269,999.74          1,740,050.35           469,745.36     26,540,304.73
2.土地使用权                           /                      /                     /                 /
三、投资性房地产净值合计             65,731,516.08            /                     /             63,783,861.19
1.房屋、建筑物                       65,731,516.08            /                     /             63,783,861.19
2.土地使用权                           /                      /                     /                 /
四、减值准备合计                       /                      /                     /                 /
1.房屋、建筑物                         /                      /                     /                 /
2.土地使用权                           /                      /                     /                 /
五、投资性房地产账面价值合计         65,731,516.08            /                     /             63,783,861.19
1.房屋、建筑物                       65,731,516.08            /                     /             63,783,861.19
2.土地使用权                           /                      /                     /                 /

 (2)投资性房地产本期计提折旧为 1,548,823.08 元。
 (3)期末无可收回金额低于账面价值的情况,故未计提减值准备。
 (4)本期新增投资性房地产 1,097,955.60 元,系公司将自用房产转为出租所致。
 (5)期末用于抵押的投资性房地产账面价值 54,428,649.19 元。


 (九)固定资产:
 (1)固定资产情况:
                                                                                   单位:元 币种:人民币
           项    目               期初账面余额          本期增加额          本期减少额     期末账面余额
     一、固定资产原价合计       4,389,245,524.90        3,959,287.32       53,361,653.71 4,339,843,158.51
   其中:房屋及建筑物           1,255,925,125.70       -1,787,322.54        1,097,955.60 1,253,039,847.56
           机器设备             3,003,538,211.43        5,131,659.85       50,978,610.52 2,957,691,260.76
           运输设备                 71,881,948.93         151,350.00          381,259.26     71,652,039.67
   电子及其他设备                   57,900,238.84         463,600.01          903,828.33     57,460,010.52
 二、累计折旧合计               1,331,056,584.13      122,473,416.40       32,959,572.82 1,420,570,427.71
   其中:房屋及建筑物             301,020,989.83       21,972,392.21          191,227.27   322,802,154.77
   机器设备                       946,549,532.44       94,502,774.30       31,700,131.68 1,009,352,175.06
   运输设备                         46,486,861.03       3,314,660.95          207,938.88     49,593,583.10
   电子及其他设备                   36,999,200.83       2,683,588.94          860,274.99     38,822,514.78
 三、固定资产净值合计           3,058,188,940.77             /                   /       2,919,272,730.80
   其中:房屋及建筑物             954,904,135.87             /                   /         930,237,692.79
   机器设备                     2,056,988,678.99             /                   /       1,948,339,085.70
   运输设备                         25,395,087.90            /                   /           22,058,456.57
   电子及其他设备                   20,901,038.01            /                   /           18,637,495.74
 四、减值准备合计                   35,535,645.56                    -     17,669,942.48     17,865,703.08
   其中:房屋及建筑物                2,215,878.11                    -                 -      2,215,878.11
         机器设备                   33,280,755.41                    -     17,666,843.85     15,613,911.56
         运输设备                       35,913.41                    -                 -         35,913.41

                                                     59
                       新疆独山子天利高新技术股份有限公司 2014 年半年度报告


      电子及其他设备                   3,098.63                     -        3,098.63                   -
五、固定资产账面价值合计       3,022,653,295.21            /                  /          2,901,407,027.72
  其中:房屋及建筑物             952,688,257.76            /                  /            928,021,814.68
  机器设备                     2,023,707,923.58            /                  /          1,932,725,174.14
  运输设备                        25,359,174.49            /                  /             22,022,543.16
  电子及其他设备                  20,897,939.38            /                  /             18,637,495.74

  固定资产本期计提折旧为 122,473,416.40 元。
(2)暂时闲置的固定资产情况
                                                                                单位:元 币种:人民币
      项    目                账面原值             累计折旧             减值准备         账面价值
房屋建筑物                     3,694,109.32         1,367,407.94         2,215,878.11        110,823.27
机器设备                      31,337,919.18        15,252,089.36        15,296,296.01        789,533.81
运输设备                          82,300.00            43,917.59            35,913.41          2,469.00
电子办公及其他设备                 6,640.00             6,440.80                  0.00           199.20
      合    计                35,120,968.50        16,669,855.69        17,548,087.53        903,025.28

(3)通过经营租赁租出的固定资产
                                                                               单位:元 币种:人民币
                 项      目                                                账面价值
运输设备                                                                                  6,463,988.58
机器设备                                                                                    428,993.39
                  合    计                                                                6,892,981.97

(4)通过融资租赁租入的固定资产
                                                                                  单位:元 币种:人民币
      项    目                  账面原值                       累计折旧                 账面净值
机器设备                          101,995,759.88                 21,566,924.33             80,428,835.55
电子办公及其他设备                    420,779.75                     285,708.85                135,070.90
      合    计                    102,416,539.63                 21,852,633.18             80,563,906.45

    上述融资租赁租入的固定资产 2014 年 1 月支付了最后一笔融资租赁款。
(5)期末无持有待售的固定资产。
(6)期末用于抵押的固定资产账面价值:房屋建筑物 644,554,349.40 元、机器设备
1,046,564,424.21 元、电子办公及其他设备 131,989.35 元。
(7)未办妥产权证书的固定资产情况
          项    目                    未办妥产权证书的原因                   预计办结产权证书时间
己二酸、硝酸、制氢及醇酮房产              审批手续未全                         预计 2014 年办结
天虹大酒店房产                            审批手续未全                                 /

(8)本期未计提固定资产减值准备。
(9)本期由在建工程转入固定资产原价为:-53,213.53 元。




                                                   60
                                      新疆独山子天利高新技术股份有限公司 2014 年半年度报告


         (十)在建工程:
                                                                                                        单位:元 币种:人民币
                                                 期末数                                                     期初数
    项         目                                                                                           减值准
                          账面余额               减值准备                账面净值           账面余额                   账面净值
                                                                                                               备
 在建工程              122,809,553.37                0.00          122,809,553.37         63,495,271.82       0.00   63,495,271.82

         (1)重大在建工程项目变动情况:
                                                                                                               单位:元 币种:人民币
                                                                                                                 利息资本     其中:本期
                                                                                                        工程
    项目名称         期初数           本期增加        转入固定资产         其他减少      期末数                  化累计金     利息资本化    资金来源
                                                                                                        进度
                                                                                                                   额           金额
设备安装             3,187,885.55      810,927.17        387,237.28             0.00     3,611,575.44    /             0.00         0.00    自筹资金
醇酮厂新增苯脱水
                     4,156,337.77             0.00               0.00           0.00     4,156,337.77   97%            0.00          0.00   自筹资金
装置
新建操作间项目         14,000.00              0.00               0.00           0.00        14,000.00    /             0.00          0.00   自筹资金
新建化工原料罐区
                     3,631,977.78        31,698.11          31,698.11           0.00     3,631,977.78    /             0.00          0.00   自筹资金
项目
西区 110KV 枢纽
                              0.00   -4,277,262.83     -4,277,262.83            0.00                    100%           0.00          0.00   自筹资金
变电所项目
已二酸污水治理扩
                    48,712,826.81     1,464,685.98               0.00           0.00    50,177,512.79   97%            0.00          0.00   自筹资金
建(二期)
工业园区综合办公
楼技术中心配电室     3,792,243.91       12,870.00       3,805,113.91            0.00                    100%           0.00          0.00   自筹资金
改造
甲乙酮原料及产品                                                                                                                            自筹及项
                              0.00   61,218,149.59               0.00           0.00    61,218,149.59   40%      492,456.76    492,456.76
优化技改项目                                                                                                                                目贷款
     合    计       63,495,271.82    59,261,068.02          -53,213.53          0.00   122,809,553.37    /       492,456.76    492,456.76


         (2)在建工程期末余额无用于抵押情形。
         (3)期末在建工程无减值情况,未计提减值准备。
         (4)在建工程期末较期初增加 93.42%,主要系母公司本期新增甲乙酮原料及产品升级
         优化工程项目建设投入所致。西区 110KV 枢纽变电所项目本期增加、转入固定资产金
         额为负数系调整上年预转资金额所致。
         (5)在建工程中本期利息资本化金额 492,456.76 元。


         (十一)无形资产:
         (1)无形资产情况:
                                                                                                          单位:元 币种:人民币
             项     目                               期初数                      本期增加               本期减少        期末数
   一、账面原值合计                                  67,700,659.39                   -39,396.23             /          67,661,263.16
           土地使用权                                41,658,835.10                   /                      /          41,658,835.10
           非专利技术                                 6,928,422.00                   /                      /           6,928,422.00
           软        件                              19,043,002.29                   -39,396.23             /          19,003,606.06
              商标权                                     70,400.00                   /                      /              70,400.00
   二、累计摊销合计                                  15,913,377.24                 2,036,199.20             /          17,949,576.44
           土地使用权                                 3,716,788.39                   559,382.11             /           4,276,170.50
           非专利技术                                 6,062,369.22                   433,026.36             /           6,495,395.58
           软        件                               6,109,286.41                 1,040,228.83             /           7,149,515.24
              商标权                                     24,933.22                     3,561.90             /              28,495.12
   三、无形资产净值合计                              51,787,282.15                   /                      /          49,711,686.72
           土地使用权                                37,942,046.71                   /                      /          37,382,664.60

                                                                           61
                            新疆独山子天利高新技术股份有限公司 2014 年半年度报告


        非专利技术                      866,052.78             /                    /               433,026.42
        软        件                 12,933,715.88             /                    /            11,854,090.82
           商标权                         45,466.78            /                    /                41,904.88
四、减值准备合计                        /                      /                    /                /
        土地使用权                      /                      /                    /                /
        非专利技术                      /                      /                    /                /
        软        件                    /                      /                    /                /
           商标权                       /                      /                    /                /
五、无形资产账面价值合计             51,787,282.15             /                    /            49,711,686.72
        土地使用权                   37,942,046.71             /                    /            37,382,664.60
        非专利技术                      866,052.78             /                    /               433,026.42
        软        件                 12,933,715.88             /                    /            11,854,090.82
           商标权                         45,466.78            /                    /                41,904.88

   (2)本期摊销额 2,036,199.20 元。
   (3)期末用于抵押的土地使用权账面价值 14,409,702.47 元。
   (4)本期公司无内部研发形成的无形资产。
   (5)本期无形资产中尚有两宗土地使用权证正在办理当中,明细如下:
                                                                                 单位:元 币种:人民币
                    项    目                                                 账面原值
    奎屯至独山子石化工业园土地                                                              1,750,320.00
    道路石油沥青装置土地                                                                      824,400.00


   (十二)长期待摊费用:
                                                                                 单位:元 币种:人民币
   项     目         期初数        本期增加额          本期摊销额          其他减少额        期末数
   装修费           2,091,654.41     963,476.00          934,253.30                         2,120,877.11
   合     计        2,091,654.41     963,476.00          934,253.30                         2,120,877.11


   (十三)递延所得税资产:
                                                                                   单位:元 币种:人民币
               项      目                             期末数                             期初数
  坏账准备                                                  1,056,666.66                       1,056,666.66
  存货跌价准备                                                715,626.68                         715,626.68
  固定资产减值准备                                          5,330,346.83                       5,330,346.83
  长期股权投资减值准备                                      1,756,109.82                       1,756,109.82
  无形资产减值准备                                                  0.00                               0.00
  无形资产摊销                                                182,619.06                         182,619.06
  可抵扣亏损形成递延所得税资产                            17,770,943.67                      17,770,943.67
  期货风险准备金                                                    0.00                               0.00
  政府补助                                                  8,620,976.18                       8,620,976.18
  专项储备                                                          0.00                               0.00
            合      计                                    35,433,288.90                      35,433,288.90




                                                      62
                             新疆独山子天利高新技术股份有限公司 2014 年半年度报告


    (十四)资产减值准备明细:
                                                                                       单位:元 币种:人民币
                                                                         本期减少额
     项     目         期初账面余额      本期增加额                                                    期末账面余额
                                                          转回         转销               合计
一、坏账准备             5,747,229.90      829,619.60                                                   6,576,849.50
二、存货跌价准备         4,738,324.72   33,501,651.55               4,628,810.73        4,628,810.73   33,611,165.54
三、长期股权投资减值
                        11,707,398.78                                                                  11,707,398.78
准备
四、固定资产减值准备    35,535,645.56                              17,669,942.48      17,669,942.48    17,865,703.08
      合    计          57,728,598.96   34,331,271.15              22,298,753.21      22,298,753.21    69,761,116.90


    (十五)短期借款:
    (1)短期借款分类:
                                                                                       单位:元 币种:人民币
                 项    目                             期末数                               期初数
   抵押借款                                               1,112,500,000.00                       971,000,000.00
   信用借款                                                 817,000,000.00                       835,000,000.00
                 合    计                               1,929,500,000.00                       1,806,000,000.00

    (2)短期借款期末余额中无逾期借款。


    (十六)应付票据:
                                                                                       单位:元 币种:人民币
             种        类                             期末数                               期初数
   银行承兑汇票                                           167,870,000.00                        162,350,000.00
             合        计                                 167,870,000.00                        162,350,000.00

       下半年将到期的应付票据金额 167,870,000.00 元。


    (十七)应付账款:
    (1)应付账款账龄:
                                                                                       单位:元 币种:人民币
                 项    目                             期末数                               期初数
                 一年以内                                 182,069,220.04                        177,081,699.83
                 一年以上                                   37,019,157.31                        32,044,043.02
                 合    计                                 219,088,377.35                        209,125,742.85

    (2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东的款项情况:
                                                                                      单位: 元 币种:人民币
              单位名称                                期末数                                期初数
    新疆独山子石油化工总厂                                       983,004.41                        1,081,052.01
    新疆独山子天利实业总公司                                   1,252,971.00                        2,187,144.28
              合    计                                         2,235,975.41                        3,268,196.29

    (3)应付关联方款项情况:


                                                        63
                       新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                                                                            单位:元 币种:人民币
                                                                                  占应付账款余额
            单位名称                      与本公司关系            欠款金额
                                                                                    的比例(%)
克拉玛依市独山子天利天元化工厂          母公司控股子公司              34,855.24         0.02
新疆独山子石油化工总厂                      参股股东                 983,004.41         0.45
新疆独山子天利实业总公司                      母公司               1,252,971.00         0.57
新疆鑫奥国际贸易有限公司                    联营公司               7,606,294.39         3.47
新疆天北能源有限责任公司                    联营公司                 478,033.55         0.22
            合    计                                              10,355,158.59         4.73

(4)账龄超过 1 年的大额应付账款情况的说明
                                                                              单位:元 币种:人民币
            单位名称                             金      额                     未支付款项原因
独山子土地局                                            4,268,264.00              土地出让金
山东元吉石油化工技术有限公司                            2,139,637.94            材料款尚未支付
承德高中压阀门管件集团有限公司                          1,324,371.15            材料款尚未支付
             合   计                                    7,732,273.09


(十八)预收账款:
(1)预收账款账龄:
                                                                              单位:元 币种:人民币
         项    目                            期末数                               期初数
         一年以内                                  37,061,718.19                      31,599,091.70
         一年以上                                  28,219,706.80                      11,655,658.91
         合    计                                  65,281,424.99                      43,254,750.61

    预收账款期末较期初增加 50.92%,主要系母公司预收己二酸、沥青货款及子公司
上海星科实业有限公司预收商品款增加所致。
(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东的款项情况:
                                                                              单位:元 币种:人民币
          单位名称                           期末数                               期初数
新疆独山子石油化工总厂                             1,290,829.99                            60,829.99
新疆独山子天利实业总公司                           1,900,351.58                         1,180,351.58
          合    计                                 3,191,181.57                         1,241,181.57

(3)预收关联方款项情况:
                                                                             单位:元 币种:人民币
                                                                                   占预收账款余额
            单位名称                     与本公司关系              欠款金额
                                                                                   的比例(%)
新疆独山子石油化工总厂                     参股股东                  1,290,829.99        1.97
新疆独山子天利实业总公司                     母公司                  1,900,351.58        2.91
新疆鑫奥国际贸易有限公司                   联营企业                  4,000,000.00        6.13
新疆天北能源有限责任公司                   联营企业                      4,500.00        0.01
            合    计                                                 7,195,681.57       11.02

(4)账龄超过 1 年的大额预收账款情况的说明:
                                                                              单位:元 币种:人民币


                                               64
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                  单位名称                                 金 额                未结算原因
中国石油天然气股份有限公司独山子石化分公司                4,173,730.00    预收工程款,工程未完工
克拉玛依城市建设投资发展有限责任公司                      2,064,639.06    预收工程款,工程未完工
                  合    计                                6,238,369.06


(十九)应付职工薪酬:
                                                                             单位:元 币种:人民币
          项    目              期初账面余额          本期增加额         本期支付额    期末账面余额
一、工资、奖金、津贴和补贴      26,600,828.44        100,320,480.09   122,900,210.59    4,021,097.94
二、职工福利费                                        11,744,198.04     7,515,392.89    4,228,805.15
三、社会保险费                   5,828,029.55         40,330,459.98    32,976,313.35   13,182,176.18
其中:医疗保险费                 1,621,862.64         10,879,429.07     8,782,354.05    3,718,937.66
基本养老保险费                   3,559,792.32         26,110,261.83    21,498,075.42    8,171,978.73
失业保险费                         377,188.01          2,330,545.45     1,892,408.05      815,325.41
工伤保险费                         112,384.02            646,461.89       518,760.25      240,085.66
生育保险费                         156,802.56            363,761.74       284,715.58      235,848.72
四、住房公积金                     475,578.38         12,705,822.40    12,847,449.16      333,951.62
五、工会经费和职工教育经费      14,787,681.48          3,432,270.78     1,463,418.06   16,756,534.20
六、 其他人工                                         16,166,288.86    16,166,288.86
          合    计              47,692,117.85        184,699,520.15   193,869,072.91   38,522,565.09

    公司年末应付工资余额中无属于拖欠性质的应付工资,无属于工效挂钩性质的应付
工资。


(二十)应交税费:
                                                                       单位:元 币种:人民币
  项       目     期末数          期初数                           计缴标准
                                                 销售中除液化石油气 13%、农用地膜 0%外,其他
增 值 税        -1,163,266.17   6,564,257.76     产品均为 17%;管输收入 11%、装卸收入 6%、运
                                                 输收入 3%
营 业 税          277,671.12      455,575.02     5%、3%
                                                 母公司及子公司新疆蓝德精细石油化工股份有限
企业所得税         49,619.30      -511,816.19
                                                 公司税率执行 15%,其他子公司执行 25%税率
个人所得税        147,736.30       81,414.03     根据工资、薪金所得,适用超额累进税率
城 建 税          175,013.97      163,392.10     根据增值税、营业税的 7%计缴
                                                 根据房产价值或房产租金收入计缴,税率执行
房 产 税           72,843.15       68,543.15
                                                 1.2%、12%
教育费附加         75,459.14       70,697.72     根据增值税、营业税的 3%计缴
地方教育附加       45,555.11       46,838.65     根据增值税、营业税的 2%计缴
印花税             -8,630.71       -4,766.51     《中华人民共和国印花税暂行条例》
  合    计       -327,998.79    6,934,135.73

    (1)根据财政部、海关总署、国家税务总局发布(财税【2011】58 号)《关于深入
实施西部大开发战略有关税收政策问题的通知》,母公司及子公司新疆蓝德精细石油化
工股份有限公司 2014 年度减征企业所得税,减征后税率为 15%;其他子公司均按 25%
税率征收企业所得税。

                                                65
                           新疆独山子天利高新技术股份有限公司 2014 年半年度报告


     (2)应交税费期末较期初减少 104.73%,主要系本期母公司销项税减少及子公司新
 疆蓝德精细石油化工股份有限公司进项税留抵所致。


 (二十一)应付利息:
                                                                                  单位:元 币种:人民币
          项     目                              期末数                                 期初数
应付短期借款利息                                           1,384,016.67                        1,041,442.35
          合     计                                        1,384,016.67                        1,041,442.35

     应付利息期末较期初增加 32.89%,主要系公司本期按月计提的贷款利息尚未到合同
 约定付息日所致。


 (二十二)应付股利:
                                                                           单位:元 币种:人民币
          项    目                        期末数                    期初数         超过 1 年未支付原因
新疆独山子石油化工总厂                    16,831,163.91             16,831,163.91     分红款尚未收取
新疆独山子天利实业总公司                    5,946,307.38              5,946,307.38    分红款尚未收取
合    计                                  22,777,471.29             22,777,471.29


 (二十三)其他应付款:
 (1)其他应付款账龄
                                                                                  单位:元 币种:人民币
           项      目                            期末数                               期初数
一年以内                                               38,984,929.90                         23,895,252.68
一年以上                                               29,716,720.43                         42,254,592.49
           合      计                                  68,701,650.33                         66,149,845.17

 (2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东的款项情
 况
                                                                                  单位:元 币种:人民币
          单位名称                               期末数                               期初数
新疆独山子石油化工总厂                                      167,868.59                         138,589.46
新疆独山子天利实业总公司                                    710,851.99                       1,093,519.24
          合    计                                          878,720.58                       1,232,108.70

 (3)其他应付款关联方款项情况
                                                                                 单位:元 币种:人民币
                                                                                     占其他应付款余额的
                单位名称                   与本公司关系            欠款金额
                                                                                         比例(%)
新疆独山子石油化工总厂                       参股股东                  167,868.59            0.24
新疆独山子天利实业总公司                       母公司                  710,851.99            1.03
新疆鑫奥国际贸易有限公司                     联营企业                  162,513.20            0.24
克拉玛依市独山子天利天元化工厂             股东的子公司                 12,319.95            0.02
阿拉山口天利高新工贸有限责任公司             联营企业                   20,000.00            0.03
            合    计                                                 1,073,553.73            1.56

                                                   66
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告


(4)账龄超过 1 年的大额其他应付款情况的说明
                                                                                 单位:元 币种:人民币
          单位名称                            金         额                      未支付款项原因
深圳富鼎担保投资有限公司                                 10,000,000.00             往来款
惠生工程(中国)有限公司                                   6,331,646.00        工程质保金尚未支付
          合    计                                       16,331,646.00


(二十四)一年内到期的非流动负债:
(1)一年内到期的非流动负债明细:
                                                                                   单位:元 币种:人民币
           项      目                           期末数                                 期初数
抵押借款                                              90,000,000.00                         120,000,000.00
信用借款                                                       0.00                          20,000,000.00
一年内到期的应付融资租赁款                                10,000.00                          17,930,413.11
          合    计                                    90,010,000.00                         157,930,413.11

(2)金额前五名的 1 年内到期的长期借款:
                                                                                   单位:元 币种:人民币
                                                              期末数                         期初数
       贷款单位         借款起始日    借款终止日
                                                    利率(%)    本币金额         利率(%)     本币金额
独山子中行               2010.03.19    2014.06.25                                    6.55        45,000,000.00
独山子中行               2010.06.28    2014.12.25        6.55      45,00,0000.00     6.55        45,00,0000.00
兴业银行乌市分行         2007.05.28    2014.05.28                                    6.55        20,000,000.00
交通银行乌市分行         2007.06.20    2014.06.20                                    6.55        20,000,000.00
交通银行乌市分行         2007.01.31    2014.01.30                                    6.55        10,000,000.00
独山子中行               2010.12.17    2015.06.25        6.55      45,00,0000.00
        合    计                                                   90,000,000.00                140,000,000.00

(3)一年内到期的长期借款中无逾期银行借款。
(4)一年内到期的非流动负债较期初减少 43.01%,系公司偿还一年内到期的长期借款
及融资租赁款所致。


(二十五)其他流动负债:
                                                                                   单位:元 币种:人民币
           项      目                           期末数                                 期初数
政府补助                                                  3,419,272.72                        4,578,545.48
           合      计                                     3,419,272.72                        4,578,545.48


(二十六)长期借款:
  (1)长期借款分类:
                                                                                   单位:元 币种:人民币
           项      目                           期末数                                 期初数
抵押借款                                              85,000,000.00                         130,000,000.00
信用借款                                              72,000,000.00                                   0.00
           合      计                               157,000,000.00                          130,000,000.00


                                                    67
                             新疆独山子天利高新技术股份有限公司 2014 年半年度报告


       (2)金额前五名的长期借款:
                                                                                            单位:元 币种:人民币
                                                                       期末数                         期初数
          借款单位         借款起始日        借款终止日
                                                            利率(%)       本币金额       利率(%)      本币金额
   独山子中行              2010.12.17        2015.06.25                                         6.55      45,000,000.00
   独山子中行              2011.03.11        2015.12.25        6.55         45,000,000.00       6.55      45,000,000.00
   独山子中行              2011.04.28        2016.03.19        6.55         40,000,000.00       6.55      40,000,000.00
   独山子工行              2014.06.03        2021.06.02        6.55         72,000,000.00
           合   计                                                         157,000,000.00                  130,000,000.00

       (3)长期借款期末余额中无逾期借款。


    (二十七)其他非流动负债:
        (1)其他非流动负债分类
                                                                                            单位:元 币种:人民币
              项    目                                      期末数                              期初数
              政府补助                                            55,205,827.67                       55,205,827.67
        未实现的售后租回损益                                    -76,398,050.84                       -80,167,910.24
              合    计                                          -21,192,223.17                       -24,962,082.57

       其中:政府补助明细为:
              项    目                                      期初数                               期末数
    挖潜改造资金                                                  47,178,129.17                        47,178,129.17
    拆迁补偿                                                       1,783,920.80                         1,783,920.80
    沙湾分输站基础建设                                             3,415,999.99                         3,415,999.99
    己二酸技术改造                                                 1,000,000.00                         1,000,000.00
    顺丁橡胶技术改造                                               1,493,333.33                         1,493,333.33
    燃煤锅炉天然气改造资金补贴                                       334,444.38                           334,444.38
    合    计                                                      55,205,827.67                        55,205,827.67


    (二十八)股本:
                                                                                                              单位:股
                                    本次变动前                     本次变动增减(+,-)                  本次变动后
                                                  比例         发行    送  公积金    其                                 比例
                               数       量                                                小计        数      量
                                                  (%)        新股    股    转股    他                                 (%)
一、有限售条件股份
1、国家持股
2、国有法人持股
3、其他内资持股
其中:境内非国有法人持股
       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
二、无限售条件流通股份       578,154,688.00        100.00                                           578,154,688.00      100.00
1、人民币普通股              578,154,688.00        100.00                                           578,154,688.00      100.00
2、境内上市的外资股
3、境外上市的外资股
4、其他
三、股份总数                 578,154,688.00        100.00                                           578,154,688.00      100.00


                                                              68
                       新疆独山子天利高新技术股份有限公司 2014 年半年度报告


(二十九)资本公积:
                                                                             单位:元 币种:人民币
      项    目             期初数             本期增加               本期减少           期末数
资本溢价(股本溢价)     354,618,832.83                                               354,618,832.83
其他资本公积              95,673,932.79                                                95,673,932.79
      合    计           450,292,765.62                                               450,292,765.62


(三十)专项储备:
                                                                              单位:元 币种:人民币
    项   目             期初数              本期增加                本期减少             期末数
专项储备                  718,951.06          3,932,919.42            3,827,850.59         824,019.59
    合   计               718,951.06          3,932,919.42            3,827,850.59         824,019.59


(三十一)盈余公积:
                                                                               单位:元 币种:人民币
    项    目             期初数             本期增加                本期减少              期末数
法定盈余公积           103,725,970.37                                                   103,725,970.37
    合    计           103,725,970.37                                                   103,725,970.37


(三十二)未分配利润:
                                                                               单位:元 币种:人民币
                  项      目                                 金       额         提取或分配比例(%)
上年年末数                                                        40,857,969.53
1、会计政策变更
本年年初余额                                                   40,857,969.53
加:本期归属于母公司所有者的净利润                            -51,716,857.09
减:提取法定盈余公积                                                                     10.00
    应付普通股股利
期末未分配利润                                                -10,858,887.56


(三十三)营业收入及营业成本:
(1)营业收入及营业成本:
                                                                               单位:元 币种:人民币
          项    目                        本期发生额                             上期发生额
主营业务收入                                  1,235,798,180.40                       1,493,366,933.53
其他业务收入                                      49,907,505.40                          63,117,755.60
        营业收入合计                          1,285,705,685.80                       1,556,484,689.13
主营业务成本                                  1,104,386,413.65                       1,360,382,839.61
其他业务成本                                      35,533,365.19                          43,434,125.15
        营业成本合计                          1,139,919,778.84                       1,403,816,964.76

(2)主营业务(分行业):



                                               69
                                      新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                                                                                              单位:元 币种:人民币
                                        本期发生额                                          上期发生额
         行业名称
                            主营业务收入        主营业务成本                    主营业务收入        主营业务成本
      工    业              1,217,688,537.64    1,076,900,336.37                1,464,986,346.86    1,325,236,759.28
      餐饮服务                 15,931,303.05       27,338,900.44                   20,700,890.24       34,585,666.94
      期货手续费                        0.00                0.00                    5,536,994.11                0.00
      工    程                  2,178,339.71          147,176.84                    2,142,702.32          560,413.39
        合    计            1,235,798,180.40    1,104,386,413.65                1,493,366,933.53    1,360,382,839.61

      (3)主营业务(分产品):
                                                                                                单位:元 币种:人民币
                                         本期发生额                                             上期发生额
   产品名称
                    主营业务收入        主营业务成本          毛 利          主营业务收入       主营业务成本         毛 利
1、顺丁橡胶类        215,093,314.63       208,722,643.45     6,370,671.18      301,361,912.74     290,717,559.62    10,644,353.12
2、己二酸类          168,231,593.65       198,016,653.75   -29,785,060.10      321,419,186.36     365,920,665.19   -44,501,478.83
3、塑料类            438,214,919.77       375,502,785.97    62,712,133.80      317,208,073.11     242,192,185.08    75,015,888.03
4、化工商品类         92,908,782.85        86,608,759.08     6,300,023.77      213,872,536.05     209,095,293.41     4,777,242.64
5、甲乙酮类          240,898,854.85       147,002,515.45    93,896,339.40      206,436,674.53     127,272,985.37    79,163,689.16
6、沥青类             61,869,761.89        60,741,584.02     1,128,177.87      104,145,075.18      89,584,620.58    14,560,454.60
7、餐饮服务类         15,931,303.05        27,338,900.44   -11,407,597.39       20,700,890.24      34,585,666.94   -13,884,776.70
8、添加剂产品                  0.00                 0.00              0.00         541,743.60         452,568.20        89,175.40
9、期货--手续费                0.00                 0.00              0.00       5,536,994.11               0.00     5,536,994.11
10、工程类             2,178,339.71           147,176.84     2,031,162.87        2,142,702.32         560,413.39     1,582,288.93
11、垫片类               471,310.00           305,394.65        165,915.35           1,145.29             881.83           263.46
    合     计      1,235,798,180.40     1,104,386,413.65   131,411,766.75    1,493,366,933.53   1,360,382,839.61   132,984,093.92

      (4)主营业务(分地区)
                                                                                             单位:元 币种:人民币
                                         本期发生额                                           上期发生额
        地区名称
                             主营业务收入        主营业务成本                     主营业务收入        主营业务成本
        国        内         1,235,798,180.40      1,104,386,413.65               1,493,366,933.53      1,360,382,839.61
        合        计         1,235,798,180.40      1,104,386,413.65               1,493,366,933.53      1,360,382,839.61

      (5)公司前五名客户的营业收入情况
                                                                                                单位:元 币种:人民币
                                                                                                占公司全部营业收入的比
                             客户名称                                   营业收入总额
                                                                                                      例(%)
    中国石油天然气股份有限公司独山子石化分公司                               149,945,659.35              11.66
    中国石油天然气股份有限公司华南化工销售分公司                              45,308,641.71               3.52
    浙江华峰新材料股份有限公司                                                41,639,658.11               3.24
    中国石油天然气股份有限公司华北化工销售分公司                              36,824,507.68               2.86
    克拉玛依独山子海凌工贸有限公司                                            35,802,179.51               2.78
                      合    计                                               309,520,646.36              24.06


        (三十四)营业税金及附加:
                                                                                                单位:元 币种:人民币
          项           目             本期发生额                上期发生额                          计缴标准
     营 业 税                             1,609,336.60              3,085,609.76                适用税率 3%、5%


                                                                 70
                      新疆独山子天利高新技术股份有限公司 2014 年半年度报告


城 建 税                  2,854,523.94              4,988,520.11   根据增值税、营业税的 7%计缴
教育费附加                1,223,367.34              2,165,384.79   根据增值税、营业税的 3%计缴
地方教育附加                815,578.29              1,431,857.40   根据增值税、营业税的 2%计缴
文化事业建设费                7,722.05                      0.00   根据增值税、营业税的 1%计缴
     合    计             6,510,528.22             11,671,372.06

     营业税金及附加本期较上期减少 44.22%,主要系公司本期实现的增值税及营业税
减少相应计提的附加税减少所致。


(三十五)销售费用:
                                                                             单位:元 币种:人民币
           项    目                       本期发生额                           上期发生额
职工薪酬                                           8,066,634.04                          9,311,069.61
折    旧                                             520,257.00                            623,848.74
运 输 费                                          39,442,875.21                         21,776,904.16
装 卸 费                                           4,901,389.92                          4,023,904.19
修 理 费                                             135,669.06                            213,987.05
租 赁 费                                           3,763,343.95                          4,477,952.77
其    他                                           1,653,070.57                          4,528,551.46
           合    计                               58,483,239.75                         44,956,217.98

     销售费用本期较上期增加 30.09%,主要系公司精己二酸产品及顺丁橡胶产品销售
定价模式改变,运杂费由公司承担所致。



(三十六)管理费用:
                                                                             单位:元 币种:人民币
           项    目                       本期发生额                           上期发生额
职工薪酬                                          26,765,541.48                         21,471,700.18
办 公 费                                             328,896.00                            380,886.31
差 旅 费                                             439,059.07                            367,041.55
折    旧                                           9,492,927.06                          8,739,992.74
修 理 费                                             490,417.58                            392,805.23
业务招待费                                           226,264.40                            827,929.93
聘请中介机构费                                       270,416.69                            550,098.00
税    金                                           4,283,894.29                          4,418,047.24
研究与开发费                                         897,458.82                          1,207,147.81
资产摊销                                           1,212,230.72                          1,736,209.41
水电暖费                                             224,464.55                            218,439.17
运 输 费                                           1,175,900.90                          3,319,734.87
其    他                                           6,117,601.24                          4,328,112.98
           合    计                               51,925,072.80                         47,958,145.42


(三十七)财务费用:
                                                                             单位:元 币种:人民币


                                              71
                           新疆独山子天利高新技术股份有限公司 2014 年半年度报告


            项        目                       本期发生额                           上期发生额
利息支出                                               63,741,983.10                        69,797,312.37
利息收入                                               -1,124,563.53                        -1,886,037.17
手 续 费                                                1,539,154.80                           940,749.89
            合        计                               64,156,574.37                        68,852,025.09


(三十八)资产减值损失:
                                                                                  单位:元 币种:人民币
          项    目                             本期发生额                           上期发生额
一、坏账损失                                              829,619.60                         1,790,637.69
二、存货跌价损失                                       33,501,651.55                         8,011,808.89
          合    计                                     34,331,271.15                         9,802,446.58

    资产减值损失本期较上期增加 250.23%,主要系公司精己二酸产品期末计提的存货
跌价准备增加所致。


(三十九)投资收益:
   (1)投资收益明细:
                                                                                  单位:元 币种:人民币
            项    目                               本期发生额                         上期发生额
成本法核算的长期股权投资收益                               1,038,770.31                         857,237.63
权益法核算的长期股权投资收益                               2,997,689.20                       5,215,449.70
            合    计                                       4,036,459.51                       6,072,687.33

  (2)按成本法核算的长期股权投资收益:
                                                                              单位:元 币种:人民币
                                                                                  本期比上期增减变
      被投资单位                      本期发生额                 上期发生额
                                                                                        动的原因
                                                                                  分 红 款 比 上年 同 期
昆仑银行股份有限公司                         1,038,770.31            857,237.63
                                                                                  增加所致
       合        计                          1,038,770.31            857,237.63

  (3)按权益法核算的长期股权投资收益:
                                                                                  单位:元 币种:人民币
              被投资单位                                 本期发生额                   上期发生额
阿拉山口天利高新工贸有限责任公司                                  -7,619.54                   -479,235.08
新疆天北能源有限责任公司                                       2,633,041.91                  4,978,465.68
上海里奥高新技术投资有限公司                                      -2,528.75                    -29,546.93
新疆鑫奥国际贸易有限公司                                         451,840.71                    745,766.03
新疆天利期货经纪有限公司                                         -77,045.13                          0.00
              合      计                                       2,997,689.20                  5,215,449.70

   投资收益本期较上期减少 33.53%,主要系联营企业新疆天北能源有限责任公司净利
润较上年同期减少所致。



                                                    72
                              新疆独山子天利高新技术股份有限公司 2014 年半年度报告


  (四十)营业外收入:
                                                                                     单位:元 币种:人民币
                                                                                         计入当期非经常性
                项       目                      本期发生额              上期发生额
                                                                                             损益的金额
  非流动资产处置利得合计                             3,258,529.98              85,970.99        3,258,529.98
  其中:固定资产处置利得                             3,258,529.98              85,970.99        3,258,529.98
  政府补助                                           2,470,272.76          2,102,252.55         2,470,272.76
  罚款收入                                              66,615.54              38,721.40           66,615.54
  其    他                                             173,723.88              49,777.72          173,723.88
              合    计                               5,969,142.16          2,276,722.66         5,969,142.16

  (1)政府补助明细:
                                                                                     单位:元 币种:人民币
        项       目               本期发生额          上期发生额                         说明
                                                                         克财发【2011】276 号、500 号,【2012】
挖潜改造                              1,997,189.40      1,879,212.04     257 号、460 号,【2012】257 号、460
                                                                         号,【2013】243 号、410 号等
窄分子量分布镍系顺丁橡
                                       180,000.00                        应用技术研究与开发拨款通知
胶开发
沙湾分输站基础建设                     142,333.34         142,333.34     沙党办纪字【2010]21 号会议纪要
燃煤锅炉天然气改造资金
                                        46,666.68            46,666.68   财政补贴
补贴
                                                                         新经信科装【2013】204 号、克财发
顺丁橡胶技术改造                        53,333.34
                                                                         【2013】294 号
拆迁补偿                                49,750.00            34,040.49   特车队新建大院拆迁补偿协议
独山子 2012-2013 年度优秀
                                          1,000.00                       独文明字【2013】11 号
诚信企业
        合     计                     2,470,272.76      2,102,252.55

  (2)涉及政府补助的负债项目
                                                                                      单位:元 币种:人民币
                                        本期新增     本期计入营业        其他                      与资产相关/
   项      目            期初数                                                       期末数
                                        补助金额     外收入金额          变动                      与收益相关
挖潜改造资金          51,172,507.95                    1,997,189.40                 49,175,318.55    与资产相关
拆迁补偿               1,883,420.80                       49,750.00                  1,833,670.80    与资产相关
沙湾分输站基础
                       3,700,666.66                       142,333.34                 3,558,333.32   与资产相关
建设
己二酸技术改造         1,000,000.00                               0.00               1,000,000.00   与资产相关
顺丁橡胶技术改
                       1,600,000.00                          53,333.34               1,546,666.66   与资产相关

燃煤锅炉天然气
                        427,777.74                           46,666.68                 381,111.06   与资产相关
改造资金补贴
    合   计           59,784,373.15                     2,289,272.76                57,495,100.39

  (3)计入当期损益的政府补助
                                                                                      单位:元 币种:人民币




                                                        73
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                                                                   与资产相关/与收           是否属于非
       项    目:             本期发生额          上期发生额
                                                                       益相关                经常性损益
窄分子量分布镍系顺丁橡
                                  180,000.00                          与收益相关                   是
胶开发
独山子 2012-2013 年度优秀
                                    1,000.00                          与收益相关                   是
诚信企业
         合    计                 181,000.00                          与收益相关                   是

       (4)营业外收入本期较上期增加 162.18%,主要系母公司本期处理部分闲置资产
  所致。


  (四十一)营业外支出:
                                                                           单位:元 币种:人民币
            项    目             本期发生额     上期发生额         计入当期非经常性损益的金额
  非流动资产处置利得合计           231,293.07      54,445.00                            231,293.07
  其中:固定资产处置损失           231,293.07      54,445.00                            231,293.07
  罚款支出                           3,149.91      50,200.00                              3,149.91
  其    他                           5,040.24     670,229.81                              5,040.24
            合    计               239,483.22     774,874.81                            239,483.22

       营业外支出本期较上期减少 69.09%,主要系母公司上年同期支付赔偿款所致。


  (四十二)所得税费用:
                                                                               单位:元 币种:人民币
                  项    目                           本期发生额                      上期发生额
  按《企业所得税法》等规定的当期所得税                       83,847.21                     1,119,545.17
                  合    计                                   83,847.21                     1,119,545.17

       所得税费用本期较上期减少 92.51%,主要系子公司新疆蓝德精细石油化工股份有限
  公司本期经营亏损所致。


  (四十三)基本每股收益和稀释每股收益的计算过程:
                                                                           单位:元 币种:人民币
                                                加权平均净资产               每股收益
                 报告期利润
                                                收益率(%)        基本每股收益    稀释每股收益
  归属于公司普通股东的净利润                            -4.5053          -0.0895          -0.0895
  扣除非经营性损益后归属于公司普通股东的
                                                         -4.8869           -0.0971               -0.0971
  的净利润

                      项        目                                             本   期     数
  归属于公司普通股股东的净利润                                                             -51,716,857.09
  非经常性损益                                                                               4,393,202.78
  扣除非经常性损益后归属于公司普通股股东的净利润                                           -56,110,059.87
  归属于公司普通股股东的期初净资产                                                       1,173,750,344.58
  归属于公司普通股股东的本期净利润                                                         -51,716,857.09

                                                74
                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告


可供出售金融资产公允价值变动净额
所有者投入资本
股份支付计入所有者权益的金额
分配红利
现金流量套期工具产生的利得(或损失)金额
其它事项增加净资产                                                                        24,801.64
归属于公司普通股股东的期末净资产                                                   1,122,138,556.02
期初股本                                                                             578,154,688.00
期末股本                                                                             578,154,688.00


(四十四)当期非经常性损益明细表
                                                                            单位:元 币种:人民币
                      非经常性损益项目                                        本 期 数
1.非流动资产处置损益                                                                  3,027,236.91
2.越权审批或无正式批准文件的税收返还、减免
3.计入当期损益的政府补助(与企业业务密切相关,按照国家统一
                                                                                       2,470,272.76
标准定额或定量享受的政府补助除外)
4.计入当期损益的对非金融企业收取的资金占用费
5.企业取得子公司、联营企业及合营企业的投资成本小于取得投资
时应享有被投资单位可辨认净资产公允价值产生的收益
6.非货币性资产交换损益
7.委托他人投资或管理资产的损益
8.因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备
9.债务重组损益
10.企业重组费用,如安置职工的支出、整合费用等
11.交易价格显失公允的交易产生的超过公允价值部分的损益
12.同一控制下企业合并产生的子公司期初至合并日的当期净损益
13.与公司正常经营业务无关的或有事项产生的损益
14.除同公司正常经营业务相关的有效套期保值业务外,持有交易
性金融资产、交易性金融负债产生的公允价值变动损益,以及处置
交易性金融资产、交易性金融负债和可供出售金融资产取得的投资
收益
15.单独进行减值测试的应收款项减值准备转回
16.对外委托贷款取得的损益
17.采用公允价值模式进行后续计量的投资性房地产公允价值变动
产生的损益
18.根据税收、会计等法律、法规的要求对当期损益进行一次性调
整对当期损益的影响
19.受托经营取得的托管费收入
20.除上述各项之外的其他营业外收入和支出                                                232,149.27
21.其他符合非经常性损益定义的损益项目
                       小          计                                                  5,729,658.94
22.所得税影响额                                                                        -858,301.00
23.少数股东权益影响额(税后)                                                          -478,155.16
                       合          计                                                  4,393,202.78


(四十五)现金流量表项目注释:


                                             75
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告


       (1)收到的其他与经营活动有关的现金 21,272,181.45 元,其中收到租赁收入
 2,431,795.00 元、利息收入 1,124,563.53 元、财政补贴收入 1,310,000.00 元、往来款项
 4,000,000.00 元。
      (2)支付的其他与经营活动有关的现金 73,591,734.82 元,其中支付运费、租赁费、
 装卸费 54,765,379.78 元。
      (3)支付的其他与筹资活动有关的现金 18,009,159.42 元,系支付昆仑金融租赁有
 限责任公司融资租赁款。


 (四十六)现金流量表补充资料:
     (1)现金流量表补充资料
                                                                            单位:元 币种:人民币
                           补充资料                                               合并
1、将净利润调节为经营活动的现金流量:                                  本 期 数          上 期 数
    净利润                                                           -59,938,508.09    -24,117,492.75
    加:资产减值准备                                                  34,331,271.15      9,802,446.58
        固定资产折旧、油气资产折耗、生产性生物资折旧                 127,374,997.71    123,248,267.11
        无形资产摊销                                                   1,851,707.97      2,013,681.87
        长期待摊费用的摊销                                               934,253.30      1,261,704.48
        处置固定资产、无形资产和其他长期资产的损失(收益以“-”
                                                                      -3,027,236.91        -31,525.99
号填列)
        固定资产报废损失(收益以“-”号填列)
        公允价值变动损失(收益以“-”号填列)
        财务费用(收益以“-”号填列)                                 63,741,983.10    69,774,168.32
        投资损失(收益以“-”号填列)                                 -4,036,459.51    -6,072,687.33
        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)                              -95,037,284.93     55,964,005.49
        经营性应收项目的减少(增加以“-”号填列)                    -23,046,524.83    -48,920,507.33
        经营性应付项目的增加(减少以“-”号填列)                     43,507,968.63    -36,861,821.53
        其他                                                                      -
   经营活动产生的现金流量净额                                         86,656,167.59   146,060,238.92
2、不涉及现金收支的重大投资和筹资活动
        债务转为资本
        一年内到期的可转换公司债券
        融资租入固定资产
3、现金及现金等价物净变动情况:
        现金的期末余额                                               155,306,459.87   138,572,671.97
        减:现金的期初余额                                           117,130,730.33   213,610,379.79
        加:现金等价物的期末余额
        减:现金等价物的期初余额
        现金及现金等价物净增加额                                      38,175,729.54    -75,037,707.82


    (2)现金及现金等价物的构成


                                                76
                      新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                                                                         单位:元 币种:人民币
                      项     目                                  期 末 数           期 初 数
一、现金                                                         155,306,459.87     117,130,730.33
其中:库存现金                                                         5,158.83          10,271.03
      可随时用于支付的银行存款                                    67,230,301.04     79,420,458.41
      可随时用于支付的其他货币资金                                88,071,000.00     37,700,000.89
      可用于支付的存放中央银行款项
      存放同业款项
      拆放同业款项
二、现金等价物
其中:三个月内到期的债券投资
三、期末现金及现金等价物余额                                     155,306,459.87     117,130,730.33




                                              77
                                                      新疆独山子天利高新技术股份有限公司 2014 年半年度报告


七、关联方关系及关联交易
    (一)关联方关系
    1、本公司的母公司情况
                                                                                                                                              单位:元 币种:人民币
                                                                                                                 母公司对本    母公司对本企
               关联                                                                                                                             本企业最终      组织机构
母公司全称            企业类型      注册地        法人代表              业务性质                 注册资本        企业的持股    业的表决权比
               关系                                                                                                                               控制方          代码
                                                                                                                   比例(%)         例(%)
新疆独山子                       新疆克拉玛依                                                                                                   新疆独山子
               母公      国
天利实业总                       市独山子区南       肖江                  生产                 140,000,000.00       22.86          22.86        天利实业总     71075810-7
               司        有
    公司                         海路 15 号                                                                                                         公司


     2、本企业的合营和联营企业情况
                                                                                                                                              单位:元 币种:人民币
                                                                                                                               本企业在被
                                                                                                                 本企业持股                                  组织机构代
被投资单位名称                         企业类型        注册地     法人代表         业务性质       注册资本                     投资单位表      关联关系
                                                                                                                   比例(%)                                       码
                                                                                                                               决权比例(%)
一、合营企业:无

二、联营企业

新疆天北能源有限责任公司             有限责任公司      独山子      乔    成        商品流通      60,000,000.00         43.00          43.00    联营企业      73445766-7

阿拉山口天利高新工贸有限责任公司     有限责任公司     阿拉山口     杨    宁        商品流通      10,000,000.00         40.00          40.00    联营企业      72239217-3

上海里奥高新技术投资有限公司         有限责任公司          上海    李松樾               投资    100,000,000.00         28.50          28.50    联营企业      74211169-0

新疆鑫奥国际贸易有限公司             有限责任公司     乌鲁木齐     刘玉元          商品流通       8,000,000.00         43.75          43.75    联营企业      75769855-1

新疆天利期货经纪有限公司             有限责任公司     乌鲁木齐     査海鹏          期货经纪      30,000,000.00         49.00          49.00    联营企业      10002147-4

阿克苏鼎新实业有限责任公司           有限责任公司      阿克苏      杨天明               餐饮    127,000,000.00         40.00          40.00    联营企业      77898604-2




                                                                                   78
                                   新疆独山子天利高新技术股份有限公司 2014 年半年度报告


                                                                                                                    单位:元 币种:人民币

               被投资单位名称      期末资产总额           期末负债总额           期末净资产总额       本期营业收入总额      本期净利润


一、合营企业:无


二、联营企业


新疆天北能源有限责任公司               236,412,763.34           102,984,710.72       133,428,052.62        72,173,728.85        6,123,353.28


阿拉山口天利高新工贸有限责任公司         9,924,049.92             3,842,655.86         6,081,394.06         9,294,420.23          -19,048.84


上海里奥高新技术投资有限公司            41,900,760.04                17,346.61        41,883,413.43                 0.00           -8,872.80


新疆天利期货经纪有限公司                78,181,141.99            41,298,917.85        36,882,224.14           807,120.33        -157,234.96


新疆鑫奥国际贸易有限公司                59,547,784.63            46,000,949.14        13,546,835.49       182,363,230.22        1,032,778.75


阿克苏鼎新实业有限责任公司             227,870,843.36           189,413,371.14        38,457,472.22                 0.00        -159,659.30




                                                           79
                             新疆独山子天利高新技术股份有限公司 2014 年半年度报告



  3、本企业的其他关联方情况
                  其他关联方名称                      其他关联方与本公司关系               组织机构代码
  新疆独山子石油化工总厂                                      参股股东                       22890000-5
  克拉玛依市独山子天利天元化工厂                        母公司的控股子公司                   22893000-1
  克拉玛依市天力达劳务有限责任公司                      母公司的控股子公司                   68648530-4
  新疆麦里非金属矿业有限责任公司                        母公司的控股子公司                   22934284-2
  新疆吉龙天利新材料有限公司                            母公司的控股子公司                   56887595-0
  新疆天利恒通石化有限公司                              母公司的控股子公司                   07224680-0
  成都市天利宏源化工有限公司                            母公司的控股子公司                   08665149-5
  新疆克拉玛依市天利得源化工有限公司                    母公司的控股子公司                 07608321-X



  (二)关联方交易
  1、定价政策:关联交易(采购及销售货物)价格按下述标准确定:
        凡国家有定价的,参照执行;
        凡国家没有定价的,已有市场价格的,参照该价格执行;
        既无国家定价又无市场价加合理利格时,按成本价润执行;
  2、关联交易情况
      (1) 采购商品/接受劳务情况:
                                                                                     单位:元 币种:人民币
                                                                     本期发生额                 上期发生额
                                                  关联交易
                                                                               占同类                     占同类
                                       关联交     定价方式
            关    联    方                                                     交易金                     交易金
                                       易内容     及决策程       金     额                  金     额
                                                                               额的比                     额的比
                                                      序
                                                                               例(%)                    例(%)
新疆天北能源有限责任公司               天然气       市价         4,958,322.55      6.83     6,787,056.63      7.04
                                       材料及
阿拉山口天利高新工贸有限责任公司                    市价                                       39,380.33      0.01
                                         原料
新疆独山子天利实业总公司                 劳保       市价           55,961.02     13.48        646,550.00      9.81
                                       材料及
新疆鑫奥国际贸易有限公司                            市价       13,984,313.87      1.61      7,841,016.00      1.34
                                         原料
新疆独山子石油化工总厂                   运输        市价        1,867,760.00     4.21      1,577,388.75      2.33
克拉玛依市天力达劳务有限责任公司       装卸费      协议价                                     334,419.41      0.49
新疆独山子石油化工总厂                 暖气费        市价         861,495.94      1.19        852,332.83      0.88
                                       材料及
克拉玛依独山子天利天元化工厂                        市价           45,546.94      0.01         68,836.98      0.01
                                         原料



  (2) 出售商品/提供劳务情况:
                                                                                     单位:元 币种:人民币
                                                                            本期发生额              上期发生额
                                                    关联交易定
                                      关联交易                                      占同类交              占同类交
           关    联    方                           价方式及决
                                        内容                           金 额        易金额的    金 额     易金额的
                                                      策程序
                                                                                    比例(%)             比例(%)
阿拉山口天利高新工贸有限责任公司         产品           市价        6,746,958.62          0.45
新疆独山子石油化工总厂               警卫消防费       协议价        2,700,300.00          4.65 907,921.20       2.68
新疆天北能源有限责任公司                 产品           市价             7,957.26       0.0005   1,145.29       0.26
克拉玛依独山子天利天元化工厂             产品           市价                                   316,025.64       0.21




                                                       80
                         新疆独山子天利高新技术股份有限公司 2014 年半年度报告



  3、关联方应收应付款项
    (1)上市公司应收关联方款项:
                                                                            单位:元 币种:人民币
                                                            期 末                        期 初
项目名称               关    联    方
                                                    账面余额     坏账准备       账面余额      坏账准备
应收账款      新疆独山子石油化工总厂                                            467,538.00     14,026.14
应收账款      阿拉山口天利高新工贸有限责任公司     1,163,491.20 34,904.74
预付账款      新疆独山子石油化工总厂                   3,345.00                    3,255.00
预付账款      新疆独山子天利实业总公司                20,000.00
其他应收款    新疆独山子石油化工总厂                 413,284.82 114,475.88 1,270,430.82 202,853.44
其他应收款    新疆独山子天利实业总公司                 1,080.00    1,080.00        1,080.00       432.00
其他应收款    新疆天北能源有限责任公司                10,000.00    1,000.00       10,000.00     1,000.00

    (2)上市公司应付关联方款项:
                                                                             单位:元 币种:人民币
   项目名称                      关 联 方                          期末账面余额       期初账面余额
 应付账款          新疆独山子石油化工总厂                                983,004.41     1,081,052.01
 应付账款          新疆独山子天利实业总公司                            1,252,971.00     2,187,144.28
 应付账款          新疆天北能源有限责任公司                              478,033.55     2,602,459.75
 应付账款          新疆鑫奥国际贸易有限公司                            7,606,294.39     3,009,773.71
 应付账款          克拉玛依市独山子天利天元化工厂                         34,855.24              0.00
 应付账款          克拉玛依市天力达劳务有限责任公司                            0.00       183,621.13
 预收账款          新疆鑫奥国际贸易有限公司                            4,000,000.00              0.00
 预收账款          新疆天北能源有限责任公司                                4,500.00              0.00
 预收账款          新疆独山子石油化工总厂                              1,290,829.99         60,829.99
 预收账款          新疆独山子天利实业总公司                            1,900,351.58     1,180,351.58
 其他应付款        新疆独山子石油化工总厂                                167,868.59       138,589.46
 其他应付款        新疆鑫奥国际贸易有限公司                              162,513.20       112,113.20
 其他应付款        克拉玛依市独山子天利天元化工厂                         12,319.95         12,319.95
 其他应付款        阿拉山口天利高新工贸有限责任公司                       20,000.00         20,000.00
 其他应付款        新疆独山子天利实业总公司                              710,851.99     1,093,519.24


  八、或有事项:
       1、公司报告期内无需披露的重大诉讼及重大未决诉讼事项;
       2、公司报告期内无对外担保事项。


  九、承诺事项:
       公司资产负债表日无需要披露的重大承诺事项。


  十、资产负债表日后事项:
           公司无资产负债表日后事项。


  十一、其他重要事项:


                                                 81
                          新疆独山子天利高新技术股份有限公司 2014 年半年度报告



          公司无其他重要事项。


    十二、母公司会计报表附注
    (一)应收账款:
    (1) 应收账款按种类披露:
                                                                         单位:元 币种:人民币
                                期末数                                   期初数
                     账面余额             坏账准备            账面余额             坏账准备
   种    类
                              比例                 比例                比例                 比例
                  金 额                 金 额               金 额                金 额
                              (%)                  (%)                 (%)                  (%)
                                    按组合计提坏账准备的应收账款
   组合小计    26,206,527.81    100 3,428,335.48 13.08 8,531,407.64 100.00 2,897,960.51 33.97
   合    计    26,206,527.81    100 3,428,335.48 13.08 8,531,407.64 100.00 2,897,960.51 33.97

    ①   期末无单项金额重大并单项计提坏账准备的应收账款。
    ②   期末无单项金额虽不重大但单项计提坏账准备的应收账款。
    组合中,按账龄分析法计提坏账准备的应收账款:
                                                                               单位:元 币种:人民币
                                       期末数                                  期初数
         账     龄                       比例                                    比例
                          账面余额                   坏账准备      账面余额               坏账准备
                                         (%)                                     (%)
    一年以内             23,305,230.63   88.93       699,156.92   5,631,844.16   66.01      168,955.32
    一至二年                  1,733.70     0.01          173.37
    二至三年
    三至四年               243,654.70       0.93      73,096.41    243,654.70        2.86     73,096.41
    四至五年
    五年以上              2,655,908.78     10.13   2,655,908.78   2,655,908.78     31.13    2,655,908.78
        合   计          26,206,527.81    100.00   3,428,335.48   8,531,407.64    100.00    2,897,960.51

    (2)本公司无报告期前已全额计提坏账准备,或计提坏账准备的比例较大,但在本期
    又全额收回或转回,或在本期收回或转回比例较大的应收账款。
    (3)本期无通过重组等其他方式收回的应收款项。
    (4)应收账款金额前五名单位情况
                                                                             单位:元 币种:人民币
                                                                          占应收账款账
              单位名称                    所欠金额        欠款时间        面余额的比            欠款内容
                                                                              例%
中国石油天然气股份有限公司西北化
                                         15,018,023.00    一年以内               57.31       橡胶、己二酸款
工销售分公司
上海星科实业有限公司                      5,977,063.00    一年以内               22.81      己二酸、甲乙酮款
乌鲁木齐源泰公司                          2,655,908.78    5 年以上               10.13            农膜款
阿拉山口天利高新工贸有限责任公司          1,163,491.20    一年以内                4.44          己二酸款
沙湾县汇金燃气有限公司                      752,768.23    一年以内                2.87        天然气管输费
          合        计                   25,567,254.21                           97.56



                                                     82
                           新疆独山子天利高新技术股份有限公司 2014 年半年度报告



  (5) 应收账款关联方款项情况
                                                                                   单位:元 币种:人民币
                                                                                   占应收账款账面余额的
                    单位名称                     与本公司关系        欠款金额
                                                                                         比例(%)
  阿拉山口天利高新工贸有限责任公司                  联营企业        1,163,491.20             4.44
  上海星科实业有限公司                            控股子公司        5,977,063.00           22.81
                合    计                                            7,140,554.20           27.25

  (6)本公司报告期内无以应收账款为标的进行证券化的情况。
  (7)应收账款账面余额期末较期初增加 207.18%,主要系顺丁橡胶货款期末尚未收回
  所致。


  (二)其他应收款:
  (1)其他应收款按种类披露:
                                                                                单位:元 币种:人民币
                               期末数                                           期初数
 种            账面余额                    坏账准备                  账面余额                坏账准备
 类                   比例                            比例                    比例                   比例
             金额               金额                            金额                    金额
                      (%)                             (%)                     (%)                     (%)
按组合计提坏账准备的其他应收款:
组合
      508,110,919.28 100.00 122,893,506.51            24.19   503,865,747.80    100.00   115,239,116.97   22.87
小计
  合
      508,110,919.28 100.00 122,893,506.51            24.19   503,865,747.80    100.00   115,239,116.97   22.87
  计

  ① 期末无单项金额重大并单项计提坏账准备的其他应收款。
  ② 期末无单项金额虽不重大但单项计提坏账准备的其他应收款。
  组合中,按账龄分析法计提坏账准备的其他应收款:
                                                                                   单位:元 币种:人民币
                                   期末数                                          期初数
  账    龄
                 账面余额          比例(%)       坏账准备          账面余额        比例(%)     坏账准备
 一年以内       24,243,269.80           4.77       727,298.09     64,003,467.82        12.70   1,920,104.03
 一年至二年     60,589,270.29          11.92     6,058,927.03     27,462,309.53         5.45   2,746,230.95
 二年至三年    182,444,610.42          35.91    36,488,922.08    180,190,131.82        35.76  36,038,026.36
 三年至四年    180,875,790.82          35.60    54,262,737.25    192,341,067.92        38.18  57,702,320.38
 四年至五年     57,670,593.15          11.35    23,068,237.26     38,393,892.43         7.62 15,357,556.97
 五年以上        2,287,384.80           0.45     2,287,384.80      1,474,878.28         0.29   1,474,878.28
   合    计    508,110,919.28        100.00    122,893,506.51    503,865,747.80      100.00 115,239,116.97

  (2)本期无通过重组等其他方式收回的应收款项。
  (3)本报告期不存在核销的其他应收款情况。
  (4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的参股股东的欠款




                                                       83
                      新疆独山子天利高新技术股份有限公司 2014 年半年度报告



                                                                           单位:元 币种:人民币
                                       期末数                                  期初数
        单位名称
                              欠款金额     计提坏账金额              欠款金额      计提坏账金额
新疆独山子石油化工总厂          11,651.00          349.53                    0.00            0.00
        合    计                11,651.00          349.53                    0.00            0.00

(5)其他应收款金额前五名单位情况
                                                                           单位:元 币种:人民币
                                                                         占其他应收
           单位名称                    所欠金额          欠款时间        款账面余       欠款内容
                                                                         额的比例%
新疆天虹实业有限公司                 496,790,188.46         1-5 年           97.77        往来款
克拉玛依采丰实业有限责任公司           5,769,900.00       1 年以内            1.14    股权转让款
上海星科实业有限公司                   5,000,000.00       1 年以内            0.98        往来款
中国石油天然气股份有限公司独山
                                           50,000.00        4-5 年            0.01         押金
子石化分公司
郭序利                                    40,000.00      1 年以内              0.01        借款
合     计                           507,650,088.46                            99.91

(6)其他应收关联方款项情况
                                                                             单位:元 币种:人民币
                                                                          占其他应收款账面余额
       单位名称              与本公司关系              欠款金额
                                                                              的比例(%)
新疆天虹实业有限公司          控股子公司               496,790,188.46             97.77
上海星科实业有限公司          控股子公司                 5,000,000.00              0.98
新疆独山子石油化工总厂          参股股东                    11,651.00              0.00
        合    计                                       501,801,839.46             98.75

(7)本公司报告期内无以其他应收款为标的进行证券化的情况。




                                               84
                                                         新疆独山子天利高新技术股份有限公司 2014 年半年度报告



(三)长期股权投资:
                                                                                                                                                            单位:元 币种:人民币
                             期初数                                                                                                      期末数
                                                                             本期增减净额
     账面余额              减值准备                 账面价值                                                   账面余额                  减值准备                        账面价值
     339,128,023.83          11,707,398.78            327,420,625.05                  2,997,689.20               342,125,713.03            11,707,398.78                   330,418,314.25

(1)按成本法核算:
                                                                                                                                                            单位:元 币种:人民币
                                                                                                                                                                              在被投资单
                                                                                                                                         本期计提减        在被投资单位
         被投资单位                   投资成本              期初余额             增减变动                 期末余额          减值准备                                          位表决权比
                                                                                                                                           值准备          持股比例(%)
                                                                                                                                                                                例(%)
昆仑银行股份有限公司                   10,138,208.87        10,138,208.87                  0.00            10,138,208.87      0.00          0.00               0.14                0.14
新疆天虹实业有限公司                   71,360,000.00        71,360,000.00                  0.00            71,360,000.00      0.00          0.00               71.36              71.36
新疆蓝德精细化工股份有限公司          143,554,922.46       143,554,922.46                  0.00           143,554,922.46      0.00          0.00               55.00              55.00
上海星科实业有限公司                    9,692,124.99         9,692,124.99                  0.00             9,692,124.99      0.00          0.00               84.62              84.62
合    计                              234,745,256.32       234,745,256.32                  0.00           234,745,256.32      0.00          0.00

(2)按权益法核算:
                                                                                                                                                            单位:元 币种:人民币
                                                                                                                                                            在被投资单      在被投资单位
                                                                                                                            本期计提      本期现金分
被投资单位                      投资成本               期初余额          增减变动             期末余额          减值准备                                    位持股比例        表决权比例
                                                                                                                            减值准备              红
                                                                                                                                                            (%)              (%)
新疆天北能源有限责任公司        26,365,485.69     54,001,183.64        2,633,041.91      56,634,225.55               0.00         0.00              0.00      43.00             43.00
阿拉山口天利高新工贸有限
                                 4,000,000.00      2,605,436.21           -7,619.54        2,597,816.67              0.00         0.00              0.00      40.00             40.00
责任公司
上海里奥高新技术投资有限
                                28,500,000.00     11,939,301.57           -2,528.75      11,936,772.82               0.00         0.00              0.00      28.50             28.50
公司
新疆鑫奥国际贸易有限公司         3,500,000.00      5,798,534.68         451,840.71         6,250,375.39              0.00         0.00             0.000      43.75             43.75
阿克苏鼎新实业有限责任公
                                50,800,000.00     11,707,398.78                0.00      11,707,398.78      11,707,398.78         0.00              0.00      40.00             40.00

新疆天利期货经纪有限公司        14,682,813.58     18,330,912.63          -77,045.13      18,253,867.50               0.00         0.00              0.00      49.00             49.00
合    计                       127,848,299.27    104,382,767.51        2,997,689.20     107,380,456.71      11,707,398.78         0.00              0.00

 (3) 本期未计提长期股权投资减值准备。




                                                                                         85
                                     新疆独山子天利高新技术股份有限公司 2014 年半年度报告



  (四)营业收入及营业成本:
     (1)营业收入及营业成本
                                                                                                 单位:元 币种:人民币
            项    目                                        本期发生额                               上期发生额
主营业务收入                                                        830,419,875.54                           980,721,325.71
其他业务收入                                                         49,538,839.86                            57,836,016.46
          营业收入合计                                              879,958,715.40                         1,038,557,342.17
主营业务成本                                                        715,858,191.72                           879,396,428.66
其他业务成本                                                         37,198,967.88                            41,939,541.84
          营业成本合计                                              753,057,159.60                           921,335,970.50

  (2)主营业务(分行业)
                                                                                            单位:元 币种:人民币
                                         本期发生额                                         上期发生额
   行业名称
                             主营业务收入          主营业务成本                 主营业务收入          主营业务成本
工    业                       822,479,942.08        710,579,526.85               971,544,437.41        872,240,309.32
餐饮服务                         7,939,933.46          5,278,664.87                 9,176,888.30          7,156,119.34
   合    计                    830,419,875.54        715,858,191.72               980,721,325.71        879,396,428.66

  (3)主营业务(分产品)
                                                                                                单位:元    币种:人民币
                                          本期发生额                                            上期发生额
  产品名称
                        主营业务收入      主营业务成本          毛 利         主营业务收入      主营业务成本          毛 利
 1、己二酸类            168,231,593.65    198,016,653.75     -29,785,060.10   321,419,186.36    365,920,665.19    -44,501,478.83
 2、塑料类              301,742,597.27    256,455,261.06      45,287,336.21   265,200,790.06    216,795,760.88     48,405,029.18
 3、甲乙酮类            240,898,854.85    147,002,515.45      93,896,339.40   237,079,923.80    158,474,543.42     78,605,380.38
 4、沥青类                61,869,761.89     60,741,584.02      1,128,177.87   104,145,075.18      89,584,620.58    14,560,454.60
 5、餐饮服务类             7,939,933.46      5,278,664.87      2,661,268.59      9,176,888.30      7,156,119.34     2,020,768.96
 6、垫片类                   743,060.59        577,145.24        165,915.35        445,938.45        342,260.58       103,677.87
 7、化工商品类            21,237,823.55     20,151,946.67      1,085,876.88     43,253,523.56     41,122,458.67     2,131,064.89
8、顺丁橡胶类             27,756,250.28     27,634,420.66        121,829.62              0.00              0.00             0.00
   合     计            830,419,875.54    715,858,191.72     114,561,683.82   980,721,325.71    879,396,428.66    101,324,897.05

  (4)主营业务(分地区)
                                                                                             单位:元 币种:人民币
                                           本期发生额                                      上期发生额
         地区名称
                                主营业务收入       主营业务成本                 主营业务收入       主营业务成本
    国        内                  830,419,875.54      715,858,191.72              980,721,325.71     879,396,428.66
         合        计             830,419,875.54      715,858,191.72              980,721,325.71     879,396,428.66

  (5)公司前五名客户的营业收入情况




                                                                86
                        新疆独山子天利高新技术股份有限公司 2014 年半年度报告



                                                                              单位:元 币种:人民币
                                                                                占公司全部营业收入的
                    客户名称                               营业收入总额
                                                                                    比例(%)
上海星科实业有限公司                                         144,135,886.14             17.37
新疆蓝德精细石油化工股份有限公司                                55,049,549.89            6.63
浙江华峰新材料股份有限公司                                      41,639,658.11            5.01
克拉玛依独山子海凌工贸有限公司                                  35,802,179.51            4.31
新疆生产建设兵团农七师农业生产资料供应公司                      34,742,343.00            4.18
                     合    计                                  311,369,616.65           37.50


 (五)投资收益:
 (1)投资收益明细:
                                                                               单位:元 币种:人民币
               项    目                           本期发生额                       上期发生额
 成本法核算的长期股权投资收益                           1,038,770.31                         857,237.63
 权益法核算的长期股权投资收益                           2,997,689.20                       5,215,449.70
 合    计                                               4,036,459.51                       6,072,687.33

 (2)按权益法核算的长期股权投资收益:
                                                                               单位:元 币种:人民币
               被投资单位                            本期发生额                    上期发生额
 阿拉山口天利高新工贸有限责任公司                              -7,619.54                   -479,235.08
 新疆天北能源有限责任公司                                  2,633,041.91                   4,978,465.68
 上海里奥高新技术投资有限公司                                  -2,528.75                    -29,546.93
 新疆鑫奥国际贸易有限公司                                    451,840.71                     745,766.03
 新疆天利期货经纪有限公司                                    -77,045.13                           0.00
                 合    计                                  2,997,689.20                   5,215,449.70

     投资收益本期较上期减少 33.53%,主要系联营企业新疆天北能源有限责任公司净利润
 较上年同期减少所致。


 (六)现金流量表补充资料:
                                                                             单位:元 币种:人民币
                          补充资料                                             母公司
 1、将净利润调节为经营活动的现金流量:                             本期金额           上期金额
    净利润                                                         -44,519,652.26     -23,885,711.97
    加:资产减值准备                                                41,455,286.47      17,950,944.16
        固定资产折旧、油气资产折耗、生产性生物资产折旧              89,539,786.49      87,262,561.61
        无形资产摊销                                                 1,071,096.69       1,068,078.02
        长期待摊费用的摊销                                             570,146.78         897,597.96
        处置固定资产、无形资产和其他长期资产的损失(收
                                                                    -3,132,575.91             50,058.50
        益以“-”号填列)


                                                87
                       新疆独山子天利高新技术股份有限公司 2014 年半年度报告



       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)                               46,499,770.30    52,041,690.38
       投资损失(收益以“-”号填列)                               -4,036,459.51    -6,072,687.33
       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)                            -31,579,340.22    38,799,834.74
       经营性应收项目的减少(增加以“-”号填列)                    2,900,628.76   -15,432,144.82
       经营性应付项目的增加(减少以“-”号填列)                   38,827,995.67    12,893,432.66
       其他
       经营活动产生的现金流量净额                                137,596,683.26    165,573,653.91
2、不涉及现金收支的重大投资和筹资活动
       债务转为资本
       一年内到期的可转换公司债券
       融资租入固定资产
3、现金及现金等价物净变动情况:
       现金的期末余额                                              70,409,624.51    64,838,343.53
       减:现金的期初余额                                          48,479,497.55   103,441,706.27
       加:现金等价物的期末余额
       减:现金等价物的期初余额
       现金及现金等价物净增加额                                    21,930,126.96   -38,603,362.74




                                               88
                    新疆独山子天利高新技术股份有限公司 2014 年半年度报告



                              第十节      备查文件目录



(一)   载有公司法定代表人、主管会计工作负责人、会计机构负责人(会计主管人员)签
名并盖章的财务会计报表。
(二)   报告期内在《上海证券报》、 《证券时报》及上交所网站上公开披露过的所有公司
文件的正本及公告的原稿。
(三)   载有董事长签名的半年度报告文本。




                                                                            董事长:徐天昊
                                                    新疆独山子天利高新技术股份有限公司
                                                                           2014 年 8 月 14 日




                                            89