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2019年11月12日 星期二

国投中鲁(600962)公告正文

*ST中鲁:2015年半年度报告

公告日期:2015-08-18

                                    2015 年半年度报告



公司代码:600962                                                  公司简称:*ST 中鲁




                   国投中鲁果汁股份有限公司
                       2015 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、 本半年度报告未经审计。


四、 公司负责人郝建、主管会计工作负责人全宇红及会计机构负责人(会计主管人员)毛永春声

   明:保证半年度报告中财务报告的真实、准确、完整。


五、 经董事会审议的报告期利润分配预案或公积金转增股本预案

    无


六、 前瞻性陈述的风险声明

    无


七、 是否存在被控股股东及其关联方非经营性占用资金情况

    否


八、 是否存在违反规定决策程序对外提供担保的情况?
    否


九、 其他
    无


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                                                             目录
第一节   释义 ..................................................................................................................................... 3
第二节   公司简介 ............................................................................................................................. 4
第三节   会计数据和财务指标摘要 ................................................................................................. 5
第四节   董事会报告. ........................................................................................................................ 7
第五节   重要事项 ........................................................................................................................... 14
第六节   股份变动及股东情况 ....................................................................................................... 18
第七节   董事、监事、高级管理人员情况 ................................................................................... 21
第八节   财务报告 ........................................................................................................................... 22
第九节   备查文件目录 ................................................................................................................. 106




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                                   第一节           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
控股股东、国投公司                指      国家开发投资公司
公司、本公司、国投中鲁            指      国投中鲁果汁股份有限公司
山东鲁菱                          指      山东鲁菱果汁有限公司
韩城中鲁                          指      韩城中鲁果汁有限公司
山西国投中鲁                      指      山西国投中鲁果汁有限公司
河北国投中鲁                      指      河北国投中鲁果蔬汁有限公司
富平中鲁                          指      富平国投中鲁果蔬汁有限公司
万荣中鲁                          指      万荣中鲁果汁有限公司
临猗国投中鲁                      指      临猗国投中鲁果汁有限责任公司
辽宁国投中鲁                      指      辽宁国投中鲁果汁有限公司
云南国投中鲁                      指      云南国投中鲁果汁有限公司
青岛国投中鲁                      指      青岛国投中鲁果汁有限公司
中鲁美洲                          指      中鲁美洲有限公司
中诚果汁                          指      乳山中诚果汁饮料有限公司
徐州中新                          指      徐州中新果业有限责任公司
运城中新                          指      运城中新果业有限责任公司
中鲁饲料                          指      乳山中鲁生物饲料有限公司
中新果业                          指      中新果业有限公司
中国、我国、国内                  指      中华人民共和国
天职国际会计师事务所              指      天职国际会计师事务所(特殊普通合伙)
报告期                            指      2015 年 1 月 1 日至 2015 年 6 月 30 日的会计期间
中国证监会                        指      中国证券监督管理委员会
上交所                            指      上海证券交易所
元、万元、亿元                    指      人民币元、人民币万元、人民币亿元
《公司法》                        指      《中华人民共和国公司法》
《公司章程》                      指      《国投中鲁果汁股份有限公司章程》
榨季                              指      浓缩果汁生产期,一般是每年 7 月份到 12 月份,
                                          榨季长短随当年水果原料丰足而定




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                                 第二节        公司简介
一、 公司信息
公司的中文名称                 国投中鲁果汁股份有限公司
公司的中文简称                 国投中鲁
公司的外文名称                 SDIC ZHONGLU FRUIT JUICE CO.,LTD.
公司的外文名称缩写             SDICZL
公司的法定代表人               郝建


二、 联系人和联系方式
                                        董事会秘书                 证券事务代表
姓名                                      庞甲青                       金晶
                               北京市西城区阜成门外大街2号 北京市西城区阜成门外大街2号
联系地址
                               万通新世界广场B座21层       万通新世界广场B座21层
电话                           010-88009021                010-88009021
传真                           010-88009062                010-88009099
电子信箱                       600962@sdiczl.com           600962@sdiczl.com

三、 基本情况简介
公司注册地址                   北京市丰台区科兴路7号205室
公司注册地址的邮政编码         100070
公司办公地址                   北京市西城区阜成门外大街2号万通新世界广场B座21层
公司办公地址的邮政编码         100037
公司网址                       www.sdiczl.com
电子信箱                       zhonglu@sdiczl.com


四、 信息披露及备置地点情况简介
公司选定的信息披露报纸名称 《中国证券报》、《上海证券报》
登载半年度报告的中国证监会指
                             www.sse.com.cn
定网站的网址
公司半年度报告备置地点       公司董事会办公室
五、 公司股票简况
       股票种类      股票上市交易所      股票简称         股票代码     变更前股票简称
         A股         上海证券交易所      *ST中鲁          600962           国投中鲁




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                       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
                                          本报告期
            主要会计数据                                         上年同期       上年同期增
                                          (1-6月)
                                                                                  减(%)
营业收入                                425,182,950.93         443,330,903.17         -4.09
归属于上市公司股东的净利润               -9,248,945.94         -32,135,312.46       不适用
归属于上市公司股东的扣除非经常性损      -11,174,820.99         -32,729,005.62       不适用
益的净利润
经营活动产生的现金流量净额              328,737,161.13         359,187,849.97            -8.48
                                                                                  本报告期末
                                          本报告期末             上年度末         比上年度末
                                                                                    增减(%)
归属于上市公司股东的净资产              774,953,923.55       784,223,929.25              -1.18
总资产                                1,844,113,559.99     2,238,092,430.74             -17.60

(二)    主要财务指标
                                        本报告期                              本报告期比上年
          主要财务指标                                     上年同期
                                      (1-6月)                                同期增减(%)
基本每股收益(元/股)                        -0.035              -0.123                不适用
稀释每股收益(元/股)                        -0.035              -0.123                不适用
扣除非经常性损益后的基本每股收益              -0.043              -0.125                不适用
(元/股)
加权平均净资产收益率(%)                      -1.19                  -3.66            不适用
扣除非经常性损益后的加权平均净资               -1.43                  -3.72            不适用
产收益率(%)

二、 境内外会计准则下会计数据差异

    □适用 √不适用

三、 非经常性损益项目和金额
    √适用 □不适用
                                                                        单位:元 币种:人民币
      非经常性损益项目                    金额                          附注(如适用)
非流动资产处置损益                            2,864,678.82     适用
计入当期损益的政府补助,但                      532,381.54     适用
与公司正常经营业务密切相
关,符合国家政策规定、按照
一定标准定额或定量持续享受
的政府补助除外
除上述各项之外的其他营业外                         57,480.62   适用
收入和支出
少数股东权益影响额                           -1,528,600.93     适用
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所得税影响额                   -65.00   适用
合计                     1,925,875.05




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                             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

    中国浓缩苹果汁行业为出口外向型行业,国内生产集中度较高,但受自然条件、全球经济形
势、发达国家技术壁垒、国际竞争对手等多种因素影响,市场竞争较为激烈,呈现周期化波动的
趋势。
    2015 年上半年,国际经济形势未取得明显好转,市场竞争进一步加剧,受近年东欧果汁产区
的产品成本低于中国的影响,国内浓缩苹果汁出口总量持续下降,中国在北美市场的份额降低,
导致国际市场产品销售价格同比下降。同时,国内劳动力成本上升以及结构调整升级等因素,使
中国浓缩果汁产品在国际市场上的竞争力面临更大挑战。
    报告期内,公司根据供需形势,积极开拓市场,加强去库存力度,强化成本控制,产品销量
稳中有升,销售毛利同比上升。同时,公司积极申报科研课题,稳步推进新品研发,统筹企业资
金规划,提升财务内控管理。2015 年上半年,公司较去年同期业绩减少亏损约 71%。
    面对全球市场整体需求无明显好转、国内出口量持续下降的现状,公司在 2015 年下半年,将
以提升经营效率为核心,继续加大销售力度,加强生产管控,降低成本费用;巩固主营业务,不
断探索新业务。

(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                          425,182,950.93       443,330,903.17                -4.09
营业成本                          332,297,575.73       357,019,831.04                -6.92
销售费用                           45,242,049.82        53,246,198.84              -15.03
管理费用                           30,515,549.19        30,470,761.34                 0.15
财务费用                           22,947,730.01        23,869,648.95                -3.86
经营活动产生的现金流量净额        328,737,161.13       359,187,849.97                -8.48
投资活动产生的现金流量净额        -47,813,280.25       -29,679,415.70              不适用
筹资活动产生的现金流量净额       -387,085,563.70       -21,078,496.12              不适用

营业收入变动原因说明:主要系销售单价同比下降所致
营业成本变动原因说明:主要系单位销售成本同比下降所致
销售费用变动原因说明:主要系本期陆运费及港杂费同比减少所致
管理费用变动原因说明:与去年同期基本持平
财务费用变动原因说明:主要系金融机构手续费同比减少所致
经营活动产生的现金流量净额变动原因说明:主要系收到的税费返还同比减少所致;
投资活动产生的现金流量净额变动原因说明:主要系购建固定资产、无形资产和其他长期资产支付
的现金同比增加所致;
筹资活动产生的现金流量净额变动原因说明:主要系偿还债务所支付的现金同比增加所致。

2   其他
(1) 公司利润构成或利润来源发生重大变动的详细说明
    2015 年上半年,公司根据市场供需形势,积极开拓市场,加强去库存力度,产品销量同比增
加;同时,强化成本控制,销售毛利率同比上升。




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(2) 公司前期各类融资、重大资产重组事项实施进度分析说明
    2014 年 5 月 31 日,公司接到控股股东国家开发投资公司通知,国家开发投资公司拟对公司实
施重大资产重组。公司于 2014 年 6 月 4 日、6 月 10 日分别发布了重大事项停牌公告及重大资产
重组停牌公告,并分别于 7 月 10 日、8 月 9 日、9 月 10 日发布延期复牌公告,每 5 个交易日发布
一次重组事项进展公告。
    本次重大资产重组方案包括:重大资产出售、发行股份购买资产及股份转让三部分。重大资
产出售即上市公司将全部果汁资产、负债出售给国投协力发展基金。发行股份购买资产即上市公
司以非公开发行股份方式发行股份购买江苏环亚建设工程有限公司全体股东所持江苏环亚 100%
的股权。股份转让即国家开发投资公司将其所持上市公司全部股份转让给国投协力发展基金。
    2014 年 9 月 18 日,公司召开第五届董事会第九次会议,审议通过了《国投中鲁果汁股份有
限公司重大资产出售及发行股份购买资产曁关联交易预案》等议案,公司股票于 2014 年 9 月 19
日复牌。
    2014 年 11 月 18 日,公司召开第五届董事会第十一次会议,审议通过了《关于公司重大资产
出售、发行股份购买资产及转让曁关联交易方案》等议案。
    2014 年 11 月 27 日,公司召开第五届董事会第十二次会议,审议通过了《关于<国投中鲁果
汁股份有限公司重大资产出售及发行股份购买资产曁关联交易重组报告书(草案)>(更新稿)及
其摘要》等议案。
    2014 年 12 月 11 日,公司控股股东国家开发投资公司收到国务院国有资产监督管理委员会出
具的《关于国投中鲁果汁股份有限公司股份转让曁资产重组有关问题的批复》(国资产权【2014】
1126 号),国务院国资委原则同意本次重大资产重组的总体方案。
    2014 年 12 月 15 日,公司召开了 2014 年第一次临时股东大会,会议以现场投票和网络投票
相结合的方式召开,审议通过了《关于<国投中鲁果汁股份有限公司重大资产出售及发行股份购买
资产暨关联交易重组报告书(草案)>(更新稿)及其摘要的议案》等 29 项审议事项。
    2014 年 12 月 25 日,公司收到中国证监会出具的《中国证监会行政许可申请受理通知书》
(141795 号),并及时发布了公告。中国证监会依法对公司提交的《国投中鲁发行股份购买资产
核准》行政许可申请材料进行了审查,认为材料齐全,符合法定形式,决定对此行政许可申请予
以受理。
    2015 年 1 月 26 日,公司收到中国证监会出具的《中国证监会行政许可项目审查一次反馈意
见通知书》(141795)号,并及时发布了公告。中国证监会依法对公司提交的《国投中鲁发行股
份购买资产核准》行政许可申请材料进行了审查,需要公司就有关问题作出书面说明和解释。
    2015 年 2 月 2 日,公司召开第五届董事会第十三次会议,审议通过了《关于签订<盈利预测
补偿协议之补充协议>的议案》。
    2015 年 2 月 13 日,公司接到重大资产重组交易对方张惊涛传真告知,存在可能导致公司重
大资产重组方案调整或终止的重大事项,使本次重大资产重组具有重大不确定性。公司股票紧急
停牌,并发布公告自 2015 年 2 月 16 日起连续停牌,公司将核实相关事项。
    2015 年 2 月 25 日,公司收到上海证券交易所《关于对国投中鲁果汁股份有限公司重大资产
重组事项进展情况的问询函》(上证公函[2015]0152 号),就公司存在可能导致公司重大资产重
组方案调整或终止的重大事项提出问询,公司及时回复。
    2015 年 2 月 27 日,公司接到本次重大资产重组交易对方张惊涛的书面确认,张惊涛及其配
偶徐放因本次重大资产重组需向公司转让其持有的江苏环亚建设工程有限公司 61.55%的股权,因
股权转让所需缴纳的个人所得税税款的资金来源,相关各方尚未形成具体解决方案,该事项可能
导致本次重大资产重组方案调整或终止,使本次重大资产重组存在重大不确定性。公司及时发布
了重大事项进展情况及继续停牌公告,并承诺每五个交易日披露一次该事项的进展情况。
    2015 年 3 月 6 日,本公司接到本次重大资产重组交易对方张惊涛的书面确认,相关各方仍未
就本次重大资产重组股权转让所涉及的个人所得税税款的资金来源事项形成具体解决方案,该事
项仍将可能导致重组方案的调整或终止。本次重大资产重组仍存在重大不确定性。公司及时发布
了重大事项进展情况及继续停牌公告,并承诺每五个交易日披露一次该事项的进展情况。
    2015 年 3 月 9 日,公司发布公告,就中国证监会出具的《中国证监会行政许可项目审查一次反
馈意见通知书》(141795)号,由于反馈意见回复涉及的部分材料尚未准备齐全,公司无法按期向


                                          8 / 106
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中国证监会报送反馈意见的书面回复材料, 向中国证监会申请延期报送此次反馈意见的书面回复
材料,延长期限不超过 30 个工作日。
     2015 年 3 月 12 日,公司再次向张惊涛先生发出《催促函》, 请张惊涛先生就其个人所得税
税款资金来源问题是否能够解决、是否存在影响本次重大资产重组的其他因素、是否调整或终止
本次重大资产重组方案等事宜,尽快明确回复本公司。截至公告当日,张惊涛先生尚未就可能导
致本次重大资产重组调整或终止的相关问题的解决进展告知本公司。公司及时发布了重大事项进
展情况及继续停牌公告,并承诺每五个交易日披露一次该事项的进展情况。
     2015 年 3 月 20 日,公司接到重组交易对方张惊涛先生关于公司《催促函》的回复,公司及时
将回复内容进行公告。
     2015 年 3 月 27 日,为尽快敦促重组方落实解决相关问题,公司向张惊涛及徐放发送律师函,
要求其在收到律师函之日起,立即向本公司作出书面答复,确认其个人所得税税款资金问题是否
已经解决。同日,公司接到张惊涛先生《关于国投中鲁果汁股份有限公司发行股份购买资产交易
的通知》,希望上市公司能够再给其一定期限沟通协商。
     2015 年 3 月 30 日,财政部、国家税务总局联合发布《关于个人非货币性资产投资有关个人
所得税政策的通知》(下称“《个税通知》”)正式实施。本公司于 2015 年 4 月 1 日向张惊涛先
生发送问询函,要求张惊涛先生立即向国投中鲁作出书面确定,确认其个人所得税税款资金问题
是否已经解决、是否还存在影响本次重组的其他因素、是否需要调整或终止本次重组方案。截至
公告时,张惊涛先生尚未回复。公司及时发布了重大事项进展情况公告。
     2015 年 4 月 3 日,公司就 2015 年 4 月 2 日收到交易对方张惊涛发来的《关于拟终止国投中鲁
果汁股份有限公司发行股份购买资产交易的函》以及张惊涛先生拟与公司协商终止本次重组及相
关协议的事项,发布关于《国投中鲁果汁股份有限公司拟终止重大资产重组急股票停牌的进展情
况公告》。尽快安排召开董事会和股东大会审议终止重大资产重组事宜相关议案,按照《上市公
司重大资产重组信息披露及停复牌业务指引》的规定,履行终止相关程序,并在董事会召开后及
时召开投资者说明会,披露相关情况公告。
     2015 年 4 月 3 日,公司收到上海证券交易所《关于对国投中鲁果汁股份有限公司拟终止重大
资产重组事项的问询函》(上证公函[2015]0300 号,以下简称“问询函”),就公司于 2015 年 4
月 3 日披露的《国投中鲁果汁股份有限公司拟终止重大资产重组及股票停牌的进展情况公告》(临
2015-014 号)所涉及导致公司重大资产重组方案终止的真实原因及召开董事会、投资者说明会的
明确日期提出问询,公司及时回复。
     2015 年 4 月 8 日,公司召开了第五届董事会第十四次会议,审议并通过了《关于终止重大资
产重组的议案》等议案,并及时发布了《公司五届十四次董事会决议公告》、《公司关于终止本
次重大资产重组的说明》、《关于召开 2015 年第一次临时股东大会通知公告》、《公司终止重大
资产重组事项》、《公司关于终止重大资产重组召开投资者说明会公告》等公告。
     2015 年 4 月 10 日 9:30-11:00,公司在上海证券交易所 e 互动网络平台
(http://sns.sseinfo.com)的“上证 e 访谈”栏目召开投资者说明会,4 月 11 日公司及时发布
《公司关于终止重大资产重组事项投资者说明会召开情况的公告》(临 2015-021)、《复牌提示
性公告》等公告。
     2015 年 4 月 13 日,公司股票复牌。
     2015 年 4 月 24 日,公司召开了 2015 年第一次临时股东大会,审议并通过了《关于终止重大
资产重组的议案》、《关于签订<国投中鲁果汁股份有限公司重大资产出售、发行股份购买资产及
股份转让终止协议>的议案》,并发布了 2015 年第一次临时股东大会决议公告。
     2015 年 4 月 27 日,公司向中国证监会递交了《关于撤回国投中鲁果汁股份有限公司重大资
产出售及发行股份购买资产暨关联交易申请文件的申请》。
     2015 年 4 月 28 日,公司发布了《关于公司向中国证监会申请撤回公司重大资产出售及发行
股份购买资产暨关联交易相关申报材料的公告》。
     2015 年 5 月 5 日,公司收到中国证监会[2015]61 号《中国证监会行政许可申请终止审查
通知书》,中国证监会根据《中国证券监督管理委员会行政许可实施程序规定》(证监会令[2009]66
号)第二十条的有关规定,决定终止对公司提交的《国投中鲁果汁股份有限公司重大资产出售及
发行股份购买资产暨关联交易报告书》的行政许可申请的审查。


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    2015 年 5 月 6 日,公司发布了《公司关于中国证监会对公司提交的<关于撤回公司重大资产
出售及发行股份购买资产暨关联交易申请文件的申请>之批复的公告》。

(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    毛利率比
                                                 毛利率
 分行业       营业收入        营业成本                       比上年增    比上年增    上年增减
                                                 (%)
                                                             减(%)     减(%)       (%)
饮料制造   420,505,000.55   330,276,996.97           21.46       -4.36       -6.97   增加 2.20
业                                                                                   个百分点
                                    主营业务分产品情况
                                                             营业收入    营业成本    毛利率比
                                                 毛利率
 分产品       营业收入        营业成本                       比上年增    比上年增    上年增减
                                                 (%)
                                                             减(%)     减(%)       (%)
果汁、香 420,505,000.55 330,276,996.97          21.46            -4.36       -6.97   增加 2.20
料及果糖                                                                             个百分点
    主营业务分行业和分产品情况的说明
    注:公司主要行业为饮料制造业,主要产品为果汁、香料及果糖,营业收入同比下降 4.36%,
营业成本同比下降 6.97%,主要是由于销售单价和单位成本都同比下降所致。毛利率同比增加 2.20
个百分点,主要是单位成本下降的幅度大于单位销价的下降幅度。



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(%)
国际市场                                     360,730,703.04                         -12.10
国内市场                                      61,424,697.19                         107.96



(三) 核心竞争力分析
    1、行业规模及产品优势
    公司是国内果蔬汁行业产销规模最大的浓缩苹果汁加工生产企业之一,作为中国食品土畜进
出口商会果汁分会理事长单位、中国饮料工业协会副理事长单位和国家首批农业产业化重点龙头
企业,凭借着多年积累的信誉,公司在行业树立了良好的口碑和形象。目前,公司加工范围覆盖
了全国主要的苹果产区,公司在山东、山西、陕西、河北、辽宁、云南和江苏等苹果主产区建有
多家生产厂。公司除主导产品浓缩苹果汁以外,还开发出浓缩苹果浊汁、浓缩梨汁、浓缩红薯汁、
浓缩黄瓜汁、浓缩胡萝卜汁等品种,其中,浓缩红薯汁、浓缩黄瓜汁获得国家发明专利。
    2、营销体系和品牌优势
    公司是国内首家引进浓缩苹果汁生产线的企业,在全球主要市场有一定的竞争优势。公司在
海外市场建立起稳固的市场销售网络和客户群体,在美国设有销售公司。
    公司与主体消费市场的优质客户建立了稳固的合作关系,并与一批全球知名食品饮料企业的
结成战略合作伙伴。
    3、成本优势
    公司加工范围覆盖了全国主要的苹果产区,就近采购果品原材料,而其他辅助材料的采购则
采用集中采购模式。公司是农业部、财政部等八部委联合审定的首批 151 家国家农业产业化重点
龙头企业,享有国家特殊的产业政策和税收方面的支持和优惠。

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    4、质量优势
    公司持续构建与世界接轨的品控体系,具有检测水平先进的品控室及储存能力较大的冷库,
以科技实力确保公司的持续发展。特别在食品安全管理方面,公司建立了完善的食品安全质量管
理体系,切实保证了从原辅料供应、生产加工、成品仓储、物流运输等各个环节的安全和质量控
制,始终坚持以为消费者提供高品质的浓缩果蔬汁产品为己任的原则。公司是国内首批通过
ISO9001 质量管理体系和 HACCP 体系认证的浓缩果蔬汁企业,还先后通过了美国 GMA 食品安全审
核、Kosher 认证、SGF 审核、FSSC22000 认证等 。公司产品质量达到世界各主要进口国的质量标
准和世界各主要食品公司的质量指标。
    5、技术优势
    公司是国内浓缩果汁业的技术先导企业,拥有世界先进的生产设备和较强的设备改进及技术
消化能力,公司先后开发了浓缩红薯汁、浓缩黄瓜汁等 20 多种产品,核心技术包括高澄清度浓缩
苹果汁加工工艺、浓缩红薯汁专利技术等,并先后获奖。公司“蔬菜保鲜、加工关键技术研发及
综合利用”项目获得中国商业联合会评选的科学技术奖“全国商业科技进步一等奖”。该奖项由
国家科学技术部批准设立;公司与济南果品研究院等单位联合申报的“果蔬节能冷链与深加工关
键技术和装备创新”(浓缩红薯汁生产技术研究)荣获 2014 年度山东省科学技术进步一等奖。
    公司近年来在研究发展体制建设、科技人才培养、引进以及科研资金投入等方面不断加大力
度;坐落于乳山工业园区的研发中心也已全部完工并投入使用;公司与国内多家在食品行业领军
的高校、科研院所保持着长期密切合作关系,组建了一支高素质、经验丰富的研发团队,为公司
持续发展奠定良好的软硬件基础。
    6、资金保障
    公司控股股东国家开发投资公司是国务院批准设立的国家投资控股公司和中央直接管理的国
有重要骨干企业,在国务院国资委年度业绩考核中,连续 11 年获得 A 级,有雄厚的资金实力。借
助控股股东的背景,公司运营资金得到可靠的保障,为公司发展奠定了良好基础。

(四) 投资状况分析


1、 对外股权投资总体分析
    无
(1) 证券投资情况
    □适用 √不适用

(2) 持有其他上市公司股权情况
    □适用 √不适用

(3) 持有金融企业股权情况
    □适用 √不适用

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
    □适用 √不适用
(2) 委托贷款情况
    □适用 √不适用
(3) 其他投资理财及衍生品投资情况
    □适用 √不适用




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3、 募集资金使用情况
(1) 募集资金总体使用情况
   □适用 √不适用
(2) 募集资金承诺项目情况
   □适用 √不适用
(3) 募集资金变更项目情况
   □适用 √不适用

4、 主要子公司、参股公司分析

                                                          单位:万元    币种:人民币
                 业务      主要产品
   公司名称                               注册资本          总资产      净资产      净利润
                 性质        或服务
山东鲁菱果汁有   生产、    生产销售     1,178.00 美
                                                          25,390.38    21,501.99   -156.50
      限公司     销售      浓缩果汁         元
乳山中鲁生物饲   生产、    生产销售
                                           500.00           532.11      498.23      -16.83
  料有限公司     销售      浓缩果汁
青岛国投中鲁果   生产、    果汁加工
                                          1,000.00         1,296.69     996.59      36.89
  汁有限公司     销售        仓储等
河北国投中鲁果   生产、    生产销售
                                          5,000.00        11,942.43    6,527.19     489.35
蔬汁有限公司     销售      浓缩果汁
辽宁国投中鲁果   生产、    生产销售
                                          1,500.00         7,680.44    2,080.57    -276.23
  汁有限公司     销售      浓缩果汁
山西国投中鲁果   生产、    生产销售
                                          5,000.00        16,716.38    12,485.73   -105.52
  汁有限公司     销售      浓缩果汁
万荣中鲁果汁有   生产、    生产销售
                                          1,765.00         6,134.94    1,731.92    -375.80
      限公司     销售      浓缩果汁
韩城中鲁果汁有   生产、    生产销售     1,000.00 美
                                                          11,756.10    10,919.39    53.70
      限公司     销售      浓缩果汁         元
云南国投中鲁果   生产、    生产销售
                                          4,300.00         6,413.67    4,413.07    -136.70
  汁有限公司     销售      浓缩果汁
乳山中诚果汁饮   生产、    生产销售
                                          2,296.59        14,937.65    1,759.69     51.99
  料有限公司     销售      浓缩果汁
临猗国投中鲁果   生产、    生产销售
                                          5,000.00         6,738.45      69.03      -31.83
汁有限责任公司   销售      浓缩果汁
富平中鲁果蔬汁   生产、    生产销售
                                          2,000.00        10,004.31    4,850.83    -170.64
    有限公司     销售      浓缩果汁
中鲁美洲有限公             销售浓缩
                  销售                   50.00 美元       12,042.56     523.83     2,114.33
        司                   果汁
中新果业有限公   生产、    生产销售
                                         25,209.34        14,467.70    6,847.74     90.68
        司       销售      浓缩果汁
  国投中鲁果汁             销售浓缩
                  销售                   11,700.00        15,767.89    11,706.07    12.34
    有限公司                 果汁

5、 非募集资金项目情况
   □适用 √不适用


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二、利润分配或资本公积金转增预案

(一) 报告期实施的利润分配方案的执行或调整情况
    无

(二) 半年度拟定的利润分配预案、公积金转增股本预案
    无

三、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
    □适用 √不适用

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

(三) 其他披露事项
   无




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                                第五节         重要事项


一、重大诉讼、仲裁和媒体普遍质疑的事项

    □适用 √不适用

二、破产重整相关事项

    □适用 √不适用

三、资产交易、企业合并事项

    □适用 √不适用

四、公司股权激励情况及其影响

    □适用 √不适用

五、重大关联交易

    √适用 □不适用

(一) 与日常经营相关的关联交易
1、 临时公告未披露的事项
    √适用 □不适用
                                                                单位:元 币种:人民币
                                                        占同类            交易价格
                                                                关联
                            关联交                      交易金            与市场参
关联交 关联关 关联交 关联交        关联交                       交易 市场
                            易定价        关联交易金额 额的比             考价格差
  易方   系 易类型 易内容          易价格                       结算 价格
                              原则                         例             异较大的
                                                                方式
                                                          (%)                原因
日本三 其他关 销售商        市场价        42,159,752.72    9.99 货币
菱商事 联人 品                                                  资金
株式会

海南兆 参股子 销售商        市场价        31,910,309.16    7.56 货币
涛科技 公司 品                                                  资金
发展有
限公司
           合计                 /    /    74,070,061.88   17.55 /      /       /

(二) 关联债权债务往来


1、 已在临时公告披露且后续实施无进展或变化的事项
                  事项概述                                      查询索引
    公司 2015 年计划向国投融资租赁有限公           详情参考公司于 2015 年 4 月 28 日在上海证
司办理融资租赁业务。                           券交易所网站(www.sse.com.cn)发布的《公司
    2015 年 4 月 24 日,公司第五届董事会第十   关于同关联公司进行关联交易的公告》(临
                                          14 / 106
                                      2015 年半年度报告


五次会议审议通过了《关于同意公司开展融资租       2015-029)。
赁借款业务的议案》,同意公司向国投融资租赁
有限公司办理融资租赁业务。


2、 已在临时公告披露,但有后续实施的进展或变化的事项
                                                                    单位:元 币种:人民币
        关联方           拆借金额       起始日         到期日              说明
 拆入
 国投财务有限公      100,000,000.00   2014-10-15       2015-4-15   贷款利率 5.600%,本期
 司                                                                支付利息 178.89 万元
 国投财务有限公      100,000,000.00   2014-11-18       2015-5-18   贷款利率 5.600%,本期
 司                                                                支付利息 230.22 万元
 国投高科技投资      100,000,000.00   2014-10-15       2015-4-15   贷款利率 5.600%,本期
 有限公司                                                          支付利息 178.89 万元

 国投高科技投资      100,000,000.00   2014-12-17       2015-6-17   贷款利率 5.600%,本期
 有限公司                                                          支付利息 276.89 万元

 国投财务有限公      200,000,000.00    2015-4-14       2016-4-14   贷款利率 5.35%,本期
 司                                                                支付利息 202.11 万元
 国投财务有限公      200,000,000.00    2015-5-15       2016-5-15   贷款利率 4.845%,本期
 司                                                                支付利息 99.59 万元
 国投高科技有限      100,000,000.00    2015-5-20      2015-11-20   贷款利率 4.59%,本期
 公司                                                              支付利息 40.8 万元

 国投高科技有限      100,000,000.00    2015-6-17      2015-12-17   贷款利率 4.59%,本期
 公司                                                              支付利息 5.1 万元

 国家开发投资公      100,000,000.00     2015-6-9       2015-12-9   贷款利率 4.59%,本期
 司                                                                支付利息 15.3 万元

3、 临时公告未披露的事项
       □适用 √不适用

六、重大合同及其履行情况

1      托管、承包、租赁事项
       □适用 √不适用

2      担保情况
       □适用 √不适用

七、承诺事项履行情况

       √适用 □不适用
(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


                                           15 / 106
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                                                                               是否
                                                                                      是否及
                                                                承诺时间及     有履
  承诺背景     承诺类型      承诺方            承诺内容                               时严格
                                                                    期限       行期
                                                                                      履行
                                                                                 限
                                        在披露投资者说明会
                            国投中鲁                            2015 年 4 月
与重大资产重                            召开情况公告后的 3 个
                 其他       果汁股份                            11 日起 3 个    是      是
组相关的承诺                            月内,不再筹划重大资
                            有限公司                            月内
                                        产重组事项。

 八、聘任、解聘会计师事务所情况

     □适用 √不适用



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

     □适用 √不适用

 十、可转换公司债券情况

     □适用 √不适用

 十一、公司治理情况
     报告期内,公司治理情况与《公司法》和证监会相关规定要求不存在重大差异。

 十二、其他重大事项的说明

 (一) 董事会对会计政策、会计估计或核算方法变更的原因和影响的分析说明
     √适用 □不适用
     公司第五届董事会第十五次会议及公司第五届监事会第十一次会议审议并通过了《公司关于
 固定资产会计估计变更的议案》。根据《企业会计准则第 4 号—固定资产》有关规定,每个会计
 年度终了,企业应对固定资产的预计使用寿命、净残值率和折旧方法进行复核,如果固定资产的
 预计使用寿命、净残值率与原先会计估计数有差异的,应当进行相应调整。
     为了提供更加可靠、相关及可比的会计信息,同时根据控股股东的《国家开发投资公司会计
 核算手册》的相关要求并参考同行业企业的计提标准,公司决定对房屋及建筑物、机器设备的使
 用年限、净残值率等会计估计进行调整。
     本次调整固定资产折旧年限和残值率减少 2015 年 1-6 月折旧额 925.45 万元。其中,直接减
 少当期损益的金额为 48.03 万元,影响产品生产成本的金额为 877.42 万元。
     本次会计估计变更自 2015 年 1 月 1 日起执行。

 (二) 董事会对重要前期差错更正的原因及影响的分析说明
     □适用 √不适用

 (三) 其他
     2015 年 7 月 10 日,公司控股股东国家开发投资公司通过上海证券交易所竞价交易系统在二
 级市场增持了公司股份 499,926 股,约占公司已发行总股份的 0.19 %。增持前国家开发投资公司
 持有公司的股份数量为 116,355,543 股,约占公司已发行总股份的 44.37%,增持后持有公司的股
                                            16 / 106
                                    2015 年半年度报告


份数量为 116,855,469 股,约占公司已发行总股份的 44.56%。国家开发投资公司拟在自 2015 年 7
月 10 日起 12 个月内,继续通过上海证券交易所竞价交易系统在二级市场增持公司股份,累计增
持比例不超过公司已发行总股份的 2%(含本次已增持的股份)。公司于同日发布《关于控股股东
增持公司股份的公告》。




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                            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。

2、 股份变动情况说明
       无

3、 报告期后到半年报披露日期间发生股份变动对每股收益、每股净资产等财务指标的影响(如
有)
       无

4、 公司认为必要或证券监管机构要求披露的其他内容
       无

(二)    限售股份变动情况
       □适用 √不适用

二、 股东情况

(一)    股东总数:
截止报告期末股东总数(户)                                                                   13,388
截止报告期末表决权恢复的优先股股东总数(户)                                                    0

(二)    截止报告期末前十名股东、前十名流通股东(或无限售条件股东)持股情况表
                                                                                          单位:股
                                        前十名股东持股情况
                                                                                  质押或冻     股
                                                                      持有有限
            股东名称       报告期内增                        比例                   结情况     东
                                          期末持股数量                售条件股
            (全称)           减                            (%)                  股份 数      性
                                                                        份数量
                                                                                  状态 量      质
国家开发投资公司                    0      116,355,543       44.37%           0            0   国
                                                                                  无
                                                                                               家
中国邮政储蓄银行有限       -1,924,423       10,191,917        3.89%           0           0    未
责任公司-中欧中小盘                                                                           知
                                                                                   无
股票型证券投资基金
(LOF)
乳山市经济开发投资公                0        8,190,000        3.12%   8,190,000          8,    国
司                                                                                       19    有
                                                                                  冻结   0,    法
                                                                                         00    人
                                                                                          0


                                              18 / 106
                                         2015 年半年度报告


中国工商银行股份有限    4,955,513            4,955,513       1.89%           0             0   未
公司-嘉实企业变革股                                                                无         知
票型证券投资基金
中国银行-嘉实主题精    4,576,941            4,576,941       1.75%           0             0   未
                                                                                    无
选混合型证券投资基金                                                                           知
中国银行-嘉实增长开    3,359,630            3,359,630       1.28%           0             0   未
                                                                                    无
放式证券投资基金                                                                               知
乳山市国鑫资产经营管                 0       3,328,748       1.27%           0             0   国
理有限公司                                                                                     有
                                                                                    无
                                                                                               法
                                                                                               人
蝶彩资产管理(上海)    3,200,000            3,200,000       1.22%           0             0   未
有限公司-妈祖一号私                                                                无         知
募证券投资基金
四川信托有限公司        2,111,490            2,111,490       0.81%           0             0   未
                                                                                    无
                                                                                               知
中国农业银行股份有限                 0       1,868,607       0.71%           0             0   未
公司-招商安达保本混                                                                无         知
合型证券投资基金
                               前十名无限售条件股东持股情况
                                                                           股份种类及数量
         股东名称               持有无限售条件流通股的数量
                                                                         种类           数量
国家开发投资公司                                     116,355,543     人民币普通股    116,355,543
中国邮政储蓄银行有限责任公                            10,191,917                      10,191,917
司-中欧中小盘股票型证券投                                           人民币普通股
资基金(LOF)
中国工商银行股份有限公司-                               4,955,513                       4,955,513
嘉实企业变革股票型证券投资                                           人民币普通股
基金
中国银行-嘉实主题精选混合                               4,576,941                       4,576,941
                                                                     人民币普通股
型证券投资基金
中国银行-嘉实增长开放式证                               3,359,630                       3,359,630
                                                                     人民币普通股
券投资基金
乳山市国鑫资产经营管理有限                               3,328,748                       3,328,748
                                                                     人民币普通股
公司
蝶彩资产管理(上海)有限公司                             3,200,000                       3,200,000
                                                                     人民币普通股
-妈祖一号私募证券投资基金
四川信托有限公司                                         2,111,490   人民币普通股        2,111,490
中国农业银行股份有限公司-                               1,868,607                       1,868,607
招商安达保本混合型证券投资                                           人民币普通股
基金
中国建设银行-上投摩根成长                               1,699,911                       1,699,911
                                                                     人民币普通股
先锋股票型证券投资基金
上述股东关联关系或一致行动      无
的说明
表决权恢复的优先股股东及持      无
股数量的说明




                                              19 / 106
                                     2015 年半年度报告


前十名有限售条件股东持股数量及限售条件
                                                                                  单位:股
                                                     有限售条件股份可上市交易
                                    持有的有限售               情况
序号         有限售条件股东名称                                                   限售条件
                                    条件股份数量     可上市交易 新增可上市交
                                                         时间      易股份数量
1         乳山市经济开发投资公司         8,190,000       未知                 0   法院冻结
上述股东关联关系或一致行动的说      无


(三)    战略投资者或一般法人因配售新股成为前 10 名股东
       □适用 √不适用

三、 控股股东或实际控制人变更情况

       □适用 √不适用




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                                    2015 年半年度报告



                   第七节     董事、监事、高级管理人员情况


一、持股变动情况

(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
    □适用 √不适用

(二) 董事、监事、高级管理人员报告期内被授予的股权激励情况
    □适用 √不适用

二、公司董事、监事、高级管理人员变动情况

    √适用 □不适用

       姓名            担任的职务          变动情形                变动原因
       罗林              董事                离任                  工作需要
       张继明            董事                聘任                  工作原因
       张继明            总经理              聘任                  工作原因
       张健              总经理              离任                  工作变动

三、其他说明

    2015 年 7 月 24 日,公司董事会收到公司副总经理郑建民同志的辞职函。因个人原因,郑建
民同志申请辞去公司副总经理职务。辞职后,郑建民同志不再于公司内担任任何职务。
    公司已于 2015 年 7 月 28 日在指定媒体披露了《关于公司高级管理人员辞职的公告》。




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                                     2015 年半年度报告



                                 第八节       财务报告


一、审计报告
    □适用 √不适用

二、财务报表
                                      合并资产负债表
                                     2015 年 6 月 30 日
编制单位: 国投中鲁果汁股份有限公司
                                                                          单位:元 币种:人民币
               项目                   附注               期末余额                期初余额
流动资产:
  货币资金                         八.七.1               212,294,180.21        327,703,869.21
  结算备付金
  拆出资金
  以公允价值计量且其变动计入当
期损益的金融资产
  衍生金融资产
  应收票据
  应收账款                         八.七.2               126,824,595.97        121,449,476.45
  预付款项                         八.七.3                45,260,532.46          2,758,103.62
  应收保费
  应收分保账款
  应收分保合同准备金
  应收利息                         八.七.4                    17,743.97            259,566.37
  应收股利
  其他应收款                       八.七.5                16,142,514.09         24,115,055.43
  买入返售金融资产
  存货                             八.七.6               662,290,702.29        971,115,910.91
  划分为持有待售的资产
  一年内到期的非流动资产           八.七.7                    2,813.65              42,502.75
  其他流动资产
    流动资产合计                                     1,062,833,082.64        1,447,444,484.74
非流动资产:
  发放贷款及垫款
  可供出售金融资产
  持有至到期投资
  长期应收款
  长期股权投资
  投资性房地产
  固定资产                         八.七.8               592,264,346.14        600,565,262.68
  在建工程                         八.七.9                 1,152,056.20            181,449.56
  工程物资
  固定资产清理
  生产性生物资产
  油气资产

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                                  2015 年半年度报告


  无形资产                       八.七.10             110,501,264.02     112,372,816.33
  开发支出
  商誉                           八.七.11             18,588,980.92      18,588,980.92
  长期待摊费用                   八.七.12              2,199,861.21       2,514,127.05
  递延所得税资产
  其他非流动资产                 八.七.14            56,573,968.86        56,425,309.46
    非流动资产合计                                  781,280,477.35       790,647,946.00
       资产总计                                   1,844,113,559.99     2,238,092,430.74
流动负债:
  短期借款                       八.七.15             849,477,840.86   1,205,991,870.07
  向中央银行借款
  吸收存款及同业存放
  拆入资金
  以公允价值计量且其变动计入当
期损益的金融负债
  衍生金融负债
  应付票据
  应付账款                       八.七.16             31,348,403.69      67,680,642.09
  预收款项                       八.七.17              2,991,164.54         893,504.91
  卖出回购金融资产款
  应付手续费及佣金
  应付职工薪酬                   八.七.18              23,453,381.63      22,464,533.82
  应交税费                       八.七.19             -25,828,922.59     -36,931,338.57
  应付利息                       八.七.20               5,204,166.65       7,555,793.39
  应付股利                       八.七.21               4,386,615.00       4,386,615.00
  其他应付款                     八.七.22              28,804,002.13      31,401,564.05
  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
  划分为持有待售的负债
  一年内到期的非流动负债
  其他流动负债
    流动负债合计                                      919,836,651.91   1,303,443,184.76
非流动负债:
  长期借款
  应付债券
  其中:优先股
         永续债
  长期应付款
  长期应付职工薪酬
  专项应付款                     八.七.23                700,000.00         700,000.00
  预计负债
  递延收益                       八.七.24                785,683.74         901,709.40
  递延所得税负债
  其他非流动负债
    非流动负债合计                                      1,485,683.74       1,601,709.40
       负债合计                                       921,322,335.65   1,305,044,894.16
                                       23 / 106
                                     2015 年半年度报告


所有者权益
  股本                              八.七.25             262,210,000.00          262,210,000.00
  其他权益工具
  其中:优先股
         永续债
  资本公积                          八.七.26             526,818,250.28          526,818,250.28
  减:库存股
  其他综合收益                      八.七.27                 604,957.65              626,017.41
  专项储备
  盈余公积                          八.七.28              36,518,460.19           36,518,460.19
  一般风险准备
  未分配利润                        八.七.29             -51,197,744.57          -41,948,798.63
  归属于母公司所有者权益合计                             774,953,923.55          784,223,929.25
  少数股东权益                                           147,837,300.79          148,823,607.33
    所有者权益合计                                       922,791,224.34          933,047,536.58
       负债和所有者权益总计                            1,844,113,559.99        2,238,092,430.74

法定代表人:郝建           主管会计工作负责人:全宇红                     会计机构负责人:毛永春


                                    母公司资产负债表
                                    2015 年 6 月 30 日
编制单位:国投中鲁果汁股份有限公司
                                                                           单位:元 币种:人民币
             项目                    附注                期末余额                 期初余额
流动资产:
  货币资金                                               186,399,926.31          293,177,291.41
  以公允价值计量且其变动计入当
期损益的金融资产
  衍生金融资产
  应收票据
  应收账款                       八.十四.1               93,558,345.12           185,591,937.45
  预付款项                                                  209,422.50                80,000.00
  应收利息                                                   17,743.97               259,566.37
  应收股利
  其他应收款                     八.十四.2               527,711,473.76          696,258,515.13
  存货                                                   193,115,447.33          185,816,346.18
  划分为持有待售的资产
  一年内到期的非流动资产
  其他流动资产
    流动资产合计                                       1,001,012,358.99        1,361,183,656.54
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                   八.十四.3               449,966,309.65          424,045,072.78
  投资性房地产
  固定资产                                               33,154,693.42            43,675,057.19

                                            24 / 106
                                 2015 年半年度报告


  在建工程
  工程物资
  固定资产清理
  生产性生物资产
  油气资产
  无形资产                                           15,963,058.82     16,350,411.20
  开发支出
  商誉
  长期待摊费用                                         217,255.81         248,292.31
  递延所得税资产
  其他非流动资产                                     3,534,035.24       15,701,249.62
    非流动资产合计                                 502,835,352.94      500,020,083.10
       资产总计                                  1,503,847,711.93    1,861,203,739.64
流动负债:
  短期借款                                         800,000,000.00     962,098,108.55
  以公允价值计量且其变动计入当
期损益的金融负债
  衍生金融负债
  应付票据                                          50,000,000.00     250,000,000.00
  应付账款                                          32,898,722.04      12,592,258.68
  预收款项                                           1,011,159.00         272,795.25
  应付职工薪酬                                       8,004,129.12       7,951,627.25
  应交税费                                         -14,694,180.22     -21,246,956.98
  应付利息                                           5,204,166.65       7,555,793.39
  应付股利                                           4,386,615.00       4,386,615.00
  其他应付款                                        36,217,146.16      23,230,838.55
  划分为持有待售的负债
  一年内到期的非流动负债
  其他流动负债
    流动负债合计                                   923,027,757.75    1,246,841,079.69
非流动负债:
  长期借款
  应付债券
  其中:优先股
         永续债
  长期应付款
  长期应付职工薪酬
  专项应付款                                           700,000.00         700,000.00
  预计负债
  递延收益
  递延所得税负债
  其他非流动负债
    非流动负债合计                                     700,000.00          700,000.00
       负债合计                                    923,727,757.75    1,247,541,079.69
所有者权益:
  股本                                             262,210,000.00     262,210,000.00
  其他权益工具
  其中:优先股
                                      25 / 106
                                    2015 年半年度报告


        永续债
  资本公积                                        519,419,315.25         519,419,315.25
  减:库存股
  其他综合收益
  专项储备
  盈余公积                                         36,518,460.19          36,518,460.19
  未分配利润                                     -238,027,821.26        -204,485,115.49
    所有者权益合计                                580,119,954.18         613,662,659.95
      负债和所有者权益总计                     1,503,847,711.93        1,861,203,739.64
法定代表人:郝建           主管会计工作负责人:全宇红            会计机构负责人:毛永春




                                      合并利润表
                                    2015 年 1—6 月
                                                                     单位:元 币种:人民币
                  项目                     附注          本期发生额         上期发生额
一、营业总收入                                          425,182,950.93    443,330,903.17
其中:营业收入                           八.七.30       425,182,950.93    443,330,903.17
       利息收入
       已赚保费
       手续费及佣金收入
二、营业总成本                                          436,200,191.65    472,970,323.13
其中:营业成本                           八.七.30       332,297,575.73    357,019,831.04
       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                    八.七.31        5,009,232.60       4,796,239.91
       销售费用                          八.七.32       45,242,049.82      53,246,198.84
       管理费用                          八.七.33       30,515,549.19      30,470,761.34
       财务费用                          八.七.34       22,947,730.01      23,869,648.95
       资产减值损失                      八.七.35          188,054.30       3,567,643.05
  加:公允价值变动收益(损失以“-”
号填列)
       投资收益(损失以“-”号填列)
       其中:对联营企业和合营企业的投
资收益
       汇兑收益(损失以“-”号填列)
三、营业利润(亏损以“-”号填列)                      -11,017,240.72    -29,639,419.96
  加:营业外收入                         八.七.36         3,457,341.51        859,295.78
       其中:非流动资产处置利得                           2,864,678.82
  减:营业外支出                         八.七.37             2,800.53        124,881.17
       其中:非流动资产处置损失                                                 6,083.61
四、利润总额(亏损总额以“-”号填列)                  -7,562,699.74     -28,905,005.35

                                          26 / 106
                                    2015 年半年度报告


   减:所得税费用                       十.七.38        2,672,552.74         737,127.19
五、净利润(净亏损以“-”号填列)                    -10,235,252.48     -29,642,132.54
   归属于母公司所有者的净利润                          -9,248,945.94     -32,135,312.46
   少数股东损益                                          -986,306.54       2,493,179.92
六、其他综合收益的税后净额              十.七.39          -21,059.76         189,136.68
   归属母公司所有者的其他综合收益的                       -21,059.76         189,136.68
税后净额
     (一)以后不能重分类进损益的其他
综合收益
       1.重新计量设定受益计划净负债
或净资产的变动
       2.权益法下在被投资单位不能重
分类进损益的其他综合收益中享有的份

     (二)以后将重分类进损益的其他综                     -21,059.76         189,136.68
合收益
       1.权益法下在被投资单位以后将
重分类进损益的其他综合收益中享有的
份额
       2.可供出售金融资产公允价值变
动损益
       3.持有至到期投资重分类为可供
出售金融资产损益
       4.现金流量套期损益的有效部分
       5.外币财务报表折算差额                             -21,059.76         189,136.68
       6.其他
   归属于少数股东的其他综合收益的税
后净额
七、综合收益总额                                      -10,256,312.24     -29,452,995.86
   归属于母公司所有者的综合收益总额                    -9,270,005.70     -31,946,175.78
   归属于少数股东的综合收益总额                          -986,306.54       2,493,179.92
八、每股收益:
   (一)基本每股收益(元/股)                                  -0.035             -0.123
   (二)稀释每股收益(元/股)                                  -0.035             -0.123
法定代表人:郝建              主管会计工作负责人:全宇红         会计机构负责人:毛永春


                                        母公司利润表
                                       2015 年 1—6 月
                                                                       单位:元 币种:人民币
               项目                       附注            本期发生额          上期发生额
一、营业收入                           八.十四.4         173,649,109.83     299,912,088.89
  减:营业成本                         八.十四.4         186,673,008.17     298,111,812.53
      营业税金及附加                                          543,252.68          832,654.32
      销售费用                                              3,168,997.07        2,731,238.76
      管理费用                                              9,127,597.97        9,984,066.24
      财务费用                                            10,395,772.90         9,370,299.99
      资产减值损失                                        -2,716,371.95              -500.00
  加:公允价值变动收益(损失以“-”
                                           27 / 106
                                    2015 年半年度报告


号填列)
        投资收益(损失以“-”号填列) 八.十四.5                             3,910,000.00
        其中:对联营企业和合营企业的
投资收益
二、营业利润(亏损以“-”号填列)                     -33,543,147.01      -17,207,482.95
   加:营业外收入                                              441.24          436,869.00
        其中:非流动资产处置利得
   减:营业外支出                                                               73,621.49
        其中:非流动资产处置损失                                                 6,083.61
三、利润总额(亏损总额以“-”号填                     -33,542,705.77      -16,844,235.44
列)
     减:所得税费用
四、净利润(净亏损以“-”号填列)                     -33,542,705.77      -16,844,235.44
五、其他综合收益的税后净额
   (一)以后不能重分类进损益的其他
综合收益
      1.重新计量设定受益计划净负债或
净资产的变动
     2.权益法下在被投资单位不能重分
类进损益的其他综合收益中享有的份额
   (二)以后将重分类进损益的其他综
合收益
      1.权益法下在被投资单位以后将重
分类进损益的其他综合收益中享有的份

      2.可供出售金融资产公允价值变动
损益
      3.持有至到期投资重分类为可供出
售金融资产损益
      4.现金流量套期损益的有效部分
      5.外币财务报表折算差额
      6.其他
六、综合收益总额                                       -33,542,705.77      -16,844,235.44
七、每股收益:
     (一)基本每股收益(元/股)
     (二)稀释每股收益(元/股)
法定代表人:郝建             主管会计工作负责人:全宇红            会计机构负责人:毛永春




                                     合并现金流量表
                                     2015 年 1—6 月
                                                                    单位:元 币种:人民币
               项目                  附注           本期发生额              上期发生额
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                         426,380,211.19     474,317,418.82
   客户存款和同业存放款项净增加

   向中央银行借款净增加额
                                         28 / 106
                                     2015 年半年度报告


  向其他金融机构拆入资金净增加

   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
   处置以公允价值计量且其变动计
入当期损益的金融资产净增加额
   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                                         40,720,745.16    63,574,086.16
   收到其他与经营活动有关的现金     八.七.40              27,280,189.52    19,574,529.94
     经营活动现金流入小计                                494,381,145.87   557,466,034.92
   购买商品、接受劳务支付的现金                           25,322,842.75    46,572,271.02
   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

   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                          30,068,319.95    29,968,104.15

   支付的各项税费                                         38,881,239.84    32,417,002.99
   支付其他与经营活动有关的现金     八.七.40              71,371,582.20    89,320,806.79
     经营活动现金流出小计                                165,643,984.74   198,278,184.95
       经营活动产生的现金流量净     八.七.41             328,737,161.13   359,187,849.97

二、投资活动产生的现金流量:
   收回投资收到的现金
   取得投资收益收到的现金
   处置固定资产、无形资产和其他长                           650,000.00
期资产收回的现金净额
   处置子公司及其他营业单位收到
的现金净额
   收到其他与投资活动有关的现金
     投资活动现金流入小计                                   650,000.00
   购建固定资产、无形资产和其他长                        48,463,280.25    29,679,415.70
期资产支付的现金
   投资支付的现金
   质押贷款净增加额
   取得子公司及其他营业单位支付
的现金净额
   支付其他与投资活动有关的现金
     投资活动现金流出小计                                 48,463,280.25    29,679,415.70
       投资活动产生的现金流量净                          -47,813,280.25   -29,679,415.70

三、筹资活动产生的现金流量:
   吸收投资收到的现金

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   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                               700,000,000.00       702,405,022.08
   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                           700,000,000.00       702,405,022.08
   偿还债务支付的现金                            1,064,898,210.88        700,000,000.00
   分配股利、利润或偿付利息支付的                    22,007,352.82         20,768,250.00
现金
   其中:子公司支付给少数股东的股
利、利润
   支付其他与筹资活动有关的现金    八.七.40             180,000.00          2,715,268.20
     筹资活动现金流出小计                        1,087,085,563.70        723,483,518.20
       筹资活动产生的现金流量净                    -387,085,563.70       -21,078,496.12

四、汇率变动对现金及现金等价物的                        751,993.82            425,945.66
影响
五、现金及现金等价物净增加额       八.七.41        -105,409,689.00       308,855,883.81
   加:期初现金及现金等价物余额    八.七.41         317,703,869.21       156,173,182.44
六、期末现金及现金等价物余额       八.七.41         212,294,180.21       465,029,066.25
法定代表人:郝建             主管会计工作负责人:全宇红          会计机构负责人:毛永春


                                   母公司现金流量表
                                     2015 年 1—6 月
                                                                         单位:元 币种:人民币
              项目                    附注          本期发生额                上期发生额
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                          272,123,808.79        273,098,805.67
  收到的税费返还                                         30,383,946.80         50,994,803.33
  收到其他与经营活动有关的现金                          148,308,452.43        319,636,426.03
    经营活动现金流入小计                                450,816,208.02        643,730,035.03
  购买商品、接受劳务支付的现金                           81,135,939.66         76,876,537.57
  支付给职工以及为职工支付的现金                          5,313,081.05          5,148,733.22
  支付的各项税费                                            915,244.49          1,782,390.35
  支付其他与经营活动有关的现金                           59,777,093.81         43,922,592.07
    经营活动现金流出小计                                147,141,359.01        127,730,253.21
  经营活动产生的现金流量净额                            303,674,849.01        515,999,781.82
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                                                          910,000.00
  处置固定资产、无形资产和其他长
期资产收回的现金净额
  处置子公司及其他营业单位收到的
现金净额
  收到其他与投资活动有关的现金
    投资活动现金流入小计                                                          910,000.00
  购建固定资产、无形资产和其他长                        13,366,650.41           5,799,633.96

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期资产支付的现金
  投资支付的现金
  取得子公司及其他营业单位支付的
现金净额
  支付其他与投资活动有关的现金
     投资活动现金流出小计                            13,366,650.41          5,799,633.96
       投资活动产生的现金流量净额                   -13,366,650.41         -4,889,633.96
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                                700,000,000.00        513,189,062.41
  收到其他与筹资活动有关的现金
     筹资活动现金流入小计                           700,000,000.00        513,189,062.41
  偿还债务支付的现金                             1,064,898,210.88         700,000,000.00
  分配股利、利润或偿付利息支付的                     22,007,352.82         20,118,250.00
现金
  支付其他与筹资活动有关的现金                          180,000.00          2,715,268.20
     筹资活动现金流出小计                        1,087,085,563.70         722,833,518.20
       筹资活动产生的现金流量净额                  -387,085,563.70       -209,644,455.79
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                        -96,777,365.10        301,465,692.07
  加:期初现金及现金等价物余额                      283,177,291.41        141,215,341.36
六、期末现金及现金等价物余额                        186,399,926.31        442,681,033.43
法定代表人:郝建             主管会计工作负责人:全宇红          会计机构负责人:毛永春




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                                                                     合并所有者权益变动表
                                                                         2015 年 1—6 月
                                                                                                                                         单位:元    币种:人民币
                                                                                                     本期

                                                                        归属于母公司所有者权益

                                                                                                            一
                                                                      减
                                                                                       专                   般                    少数股东权益     所有者权益合计
                                                                      :
        项目                             其他权                          其他综合收    项                   风
                                                      资本公积        库                      盈余公积            未分配利润
                                         益工具                              益        储                   险
                                                                      存
                            股本                                                       备                   准
                                                                      股
                                                                                                            备
                                         优 永
                                               其
                                         先 续
                                               他
                                         股 债
一、上年期末余额        262,210,000.00              526,818,250.28       626,017.41         36,518,460.19        -41,948,798.63   148,823,607.33    933,047,536.58
加:会计政策变更
     前期差错更正
     同一控制下企业合

     其他
二、本年期初余额        262,210,000.00              526,818,250.28       626,017.41         36,518,460.19        -41,948,798.63   148,823,607.33    933,047,536.58
三、本期增减变动金额                                                     -21,059.76                               -9,248,945.94      -986,306.54    -10,256,312.24
(减少以“-”号填
列)
(一)综合收益总额                                                       -21,059.76                               -9,248,945.94      -986,306.54    -10,256,312.24
(二)所有者投入和减
少资本
1.股东投入的普通股
2.其他权益工具持有者
投入资本
3.股份支付计入所有者
权益的金额
4.其他
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(三)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
(四)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
(五)专项储备
1.本期提取
2.本期使用
(六)其他
四、本期期末余额        262,210,000.00              526,818,250.28      604,957.65         36,518,460.19        -51,197,744.57   147,837,300.79    922,791,224.34



                                                                                                    上期

                                                                       归属于母公司所有者权益

                                                                                                           一
                                                                     减
                                                                                      专                   般
                                                                     :                                                          少数股东权益     所有者权益合计
                                         其他权                         其他综合收    项                   风
        项目                                          资本公积       库                      盈余公积            未分配利润
                                         益工具                             益        储                   险
                                                                     存
                            股本                                                      备                   准
                                                                     股
                                                                                                           备
                                         优 永
                                               其
                                         先 续
                                               他
                                         股 债
一、上年期末余额        262,210,000.00              526,818,250.28      394,467.12         36,518,460.19         69,200,742.91   167,174,882.98   1,062,316,803.48
加:会计政策变更

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     前期差错更正
     同一控制下企业合

     其他
二、本年期初余额        262,210,000.00   526,818,250.28     394,467.12        36,518,460.19    69,200,742.91   167,174,882.98   1,062,316,803.48
三、本期增减变动金额                                        189,136.68                        -32,135,312.46     1,843,179.92     -30,102,995.86
(减少以“-”号填
列)
(一)综合收益总额                                          189,136.68                        -32,135,312.46     2,493,179.92     -29,452,995.86
(二)所有者投入和减
少资本
1.股东投入的普通股
2.其他权益工具持有者
投入资本
3.股份支付计入所有者
权益的金额
4.其他
(三)利润分配                                                                                                    -650,000.00        -650,000.00
1.提取盈余公积
2.提取一般风险准备
3.对所有者(或股东)                                                                                             -650,000.00        -650,000.00
的分配
4.其他
(四)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
(五)专项储备
1.本期提取
2.本期使用
(六)其他
四、本期期末余额        262,210,000.00   526,818,250.28     583,603.80        36,518,460.19    37,065,430.45   169,018,062.90   1,032,213,807.62
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法定代表人:郝建                                         主管会计工作负责人:全宇红                                        会计机构负责人:毛永春


                                                            母公司所有者权益变动表
                                                                2015 年 1—6 月
                                                                                                                                 单位:元     币种:人民币
                                                                                      本期
                                       其他权益工具
                                                                                  其他
       项目                            优   永                         减:库存              专项
                           股本                  其    资本公积                   综合               盈余公积       未分配利润         所有者权益合计
                                       先   续                             股                储备
                                                 他                               收益
                                       股   债
一、上年期末余额      262,210,000.00                  519,419,315.25                                36,518,460.19   -204,485,115.49        613,662,659.95
加:会计政策变更
     前期差错更正
     其他
二、本年期初余额      262,210,000.00                  519,419,315.25                                36,518,460.19   -204,485,115.49        613,662,659.95
三、本期增减变动金额                                                                                                 -33,542,705.77        -33,542,705.77
(减少以“-”号填
列)
(一)综合收益总额                                                                                                   -33,542,705.77        -33,542,705.77
(二)所有者投入和减
少资本
1.股东投入的普通股
2.其他权益工具持有者
投入资本
3.股份支付计入所有者
权益的金额
4.其他
(三)利润分配
1.提取盈余公积
2.对所有者(或股东)
的分配
3.其他
(四)所有者权益内部
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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
  (五)专项储备
1.本期提取
2.本期使用
(六)其他
四、本期期末余额       262,210,000.00                  519,419,315.25                                36,518,460.19   -238,027,821.26    580,119,954.18



                                                                                       上期
                                        其他权益工具
                                                                                   其他
        项目                            优   永                         减:库存              专项
                           股本                   其    资本公积                   综合               盈余公积       未分配利润        所有者权益合计
                                        先   续                             股                储备
                                                  他                               收益
                                        股   债
一、上年期末余额       262,210,000.00                  519,419,315.25                                36,518,460.19   -134,350,067.85    683,797,707.59
加:会计政策变更
     前期差错更正
     其他
二、本年期初余额       262,210,000.00                  519,419,315.25                                36,518,460.19   -134,350,067.85    683,797,707.59
三、本期增减变动金额                                                                                                  -16,844,235.44    -16,844,235.44
(减少以“-”号填
列)
(一)综合收益总额                                                                                                    -16,844,235.44    -16,844,235.44
(二)所有者投入和减
少资本
1.股东投入的普通股
2.其他权益工具持有
者投入资本
3.股份支付计入所有

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 者权益的金额
 4.其他
 (三)利润分配
 1.提取盈余公积
 2.对所有者(或股东)
 的分配
 3.其他
 (四)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
   (五)专项储备
 1.本期提取
 2.本期使用
 (六)其他
 四、本期期末余额      262,210,000.00   519,419,315.25                        36,518,460.19   -151,194,303.29   666,953,472.15
法定代表人:郝建                                 主管会计工作负责人:全宇红                            会计机构负责人:毛永春




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三、公司基本情况
1.   公司概况
    国投中鲁果汁股份有限公司(以下简称“本公司”或“公司”)是经原国家经济贸易委员会国经贸企〔2001〕106 号文批准,由原山东中鲁果汁有
限公司整体改制设立的股份公司。公司由国家开发投资公司、乳山市经济开发投资公司等六家共同发起设立,于 2001 年 3 月 15 日在国家工商行政管理
局登记注册,注册资本人民币 10,000 万元。2004 年 6 月 2 日,经中国证券监督管理委员会证监发行字〔2004〕72 号文核准,公司于 2004 年 6 月 7 日采
取上网定价发行(按市值向二级市场投资者配售)的方式发行人民币普通股(A 股)6,500 万股,并于 2004 年 6 月 22 日在上海证券交易所上市交易,股
票代码为 600962。
    本次发行后,公司注册资本变更为 16,500 万元。2006 年 3 月,公司实施股权分置改革方案,公司非流通股股东以其持有的 2,275 万股作为对价,
支付给流通股股东,以换取非流通股的上市流通权。流通股股东每持有 10 股流通股获付 3.5 股股份。
    2008 年 7 月经中国证券监督管理委员会证监许可[2008]783 号《关于核准国投中鲁果汁股份有限公司非公开发行股票的批复》文核准,本公司获准
向控股股东国家开发投资公司非公开发行人民币普通股 3,670 万股,每股发行价格为人民币 10.98 元,本次发行后公司注册资本变更为 20,170 万元。
    2012 年 7 月 5 日公司董事会通过《2011 年度利润分配及资本公积金转增股本》决议,以资本公积金向全体股东每 10 股转增 3 股,共计转增 6,051
万股,实施完成后公司总股本变更为 26,221 万股。
    经历次股本变更,公司现有注册资本 26,221 万元,股本总数 26,221 万股(每股面值 1 元),其中:有限售条件股份 819 万股,无限售条件股份 25,
402 万股。
    企业法人营业执照注册号:110000009953245。
    公司法定代表人:郝建。
    公司注册地址:北京市丰台区科兴路 7 号 205 室。
    本公司实际控制人为国家开发投资公司。
    本公司为农产品初加工企业,具体经营范围:许可经营项目:生产、销售浓缩果蔬汁、饮料;农副产品的深加工(限分公司经营)。一般经营项目:
农业生物产业项目的投资;经营本企业的成员企业自产产品及技术出口业务;本企业和成员企业生产所需的原辅材料、仪器仪表、机械设备、零配件及
技术的进口业务(国家限定公司经营和国家禁止进出口的商品除外);经营进料加工和“三来一补”业务;办公用房出租;商业用房出租;食品科学技
术研究与试验发展;技术开发、技术推广、技术转让、技术咨询、技术服务、农产品与食品加工技术培训。
    本财务报表由本公司董事会于 2015 年 8 月 17 日批准报出。

四、财务报表的编制基础
1.   编制基础
本公司财务报表以持续经营为编制基础。



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2.   持续经营
本公司对自报告期末起 12 个月的持续经营能力进行了评价,未发现可能导致对本公司持续经营能力产生重大怀疑的因素。

五、重要会计政策及会计估计


1.   遵循企业会计准则的声明
本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。

2.   会计期间
本公司会计年度自公历 1 月 1 日起至 12 月 31 日止。

3.   记账本位币
本公司的记账本位币为人民币。

4.   同一控制下和非同一控制下企业合并的会计处理方法
    1. 同一控制下企业合并的会计处理方法
    本公司在一次交易取得或通过多次交易分步实现同一控制下企业合并,企业合并中取得的资产和负债,按照合并日在被合并方在最终控制方合并财
务报表中的的账面价值计量。本公司取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足
冲减的,调整留存收益。
    2. 非同一控制下企业合并的会计处理方法
    本公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;如果合并成本小于合并中取得的被购买方
可辨认净资产公允价值份额,首先对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,经复核后合并成本仍
小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。
    通过多次交易分步实现非同一控制下企业合并,应按以下顺序处理:
    (1)对长期股权投资的账面余额进行调整。购买方应当以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投
资的初始投资成本;购买日之前持有的被购买方的股权涉及其他综合收益的,应当在处置该项投资时将与其相关的其他综合收益转入当期投资收益。
    (2)比较达到企业合并时每一单项交易的成本与交易时应享有被投资单位可辨认净资产公允价值的份额,确定每一单项交易应予确认的商誉或者应
计入发生当期损益的金额。购买方在购买日确认的商誉(或计入损益的金额)应为每一单项交易产生的商誉(或应予确认损益的金额)之和。

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    (3)对于购买日之前持有的被购买方的股权,应当按照该股权在购买日的公允价值进行重新计量,确认有关投资收益,同时将与其相关的其他综合
收益转为投资收益。
    通过多次交易分步处置股权至丧失对子公司控制权的情形
    (1)判断分步处置股权至丧失对子公司控制权过程中的各项交易是否属于“一揽子交易”的原则
    处置对子公司股权投资的各项交易的条款、条件以及经济影响符合以下一种或多种情况,通常表明应将多次交易事项作为一揽子交易进行会计处理:
    1)这些交易是同时或者在考虑了彼此影响的情况下订立的;
    2)这些交易整体才能达成一项完整的商业结果;
    3)一项交易的发生取决于其他至少一项交易的发生;
    4)一项交易单独看是不经济的,但是和其他交易一并考虑时是经济的。
    (2)分步处置股权至丧失对子公司控制权过程中的各项交易属于“一揽子交易”的会计处理方法
    处置对子公司股权投资直至丧失控制权的各项交易属于一揽子交易的,应当将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理;但
是,在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中应当确认为其他综合收益,在丧失控制权
时一并转入丧失控制权当期的损益。
    在合并财务报表中,对于剩余股权,应当按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对价与剩余股权公允价值之和,减去按
原持股比例计算应享有原子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益。与原子公司股权投资相关的其他
综合收益,应当在丧失控制权时转为当期投资收益。
    (3)分步处置股权至丧失对子公司控制权过程中的各项交易不属于“一揽子交易”的会计处理方法
    处置对子公司的投资未丧失控制权的,合并财务报表中处置价款与处置投资对应的享有该子公司净资产份额的差额计入资本公积(资本溢价或股本
溢价),资本溢价不足冲减的,应当调整留存收益。
    处置对子公司的投资丧失控制权的,在合并财务报表中,对于剩余股权,应当按照其在丧失控制权日的公允价值进行重新计量。处置股权取得的对
价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日开始持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资
收益。与原有子公司股权投资相关的其他综合收益,应当在丧失控制权时转为当期投资收益。

5.   合并财务报表的编制方法
合并财务报表以母公司及其子公司的财务报表为基础,根据其他有关资料,由本公司按照《企业会计准则第 33 号——合并财务报表》编制。

6.   现金及现金等价物的确定标准
现金等价物是指企业持有的期限短(一般指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。



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7.   外币业务和外币报表折算
    1. 外币业务折算
    外币交易在初始确认时,采用交易发生日的即期汇率折算为人民币金额。资产负债表日,外币货币性项目采用资产负债表日即期汇率折算,因汇率
不同而产生的汇兑差额,除与购建符合资本化条件资产有关的外币专门借款本金及利息的汇兑差额外,计入当期损益;以历史成本计量的外币非货币性
项目仍采用交易发生日的即期汇率折算,不改变其人民币金额;以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算,差额计入
当期损益或其他综合收益。
    2. 外币财务报表折算
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用交易发生日的即期
汇率折算;利润表中的收入和费用项目,采用交易发生日的即期汇率率折算。按照上述折算产生的外币财务报表折算差额,确认为其他综合收益。

8.   金融工具
    1. 金融资产和金融负债的分类
    金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变
动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融资产。
    金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和指定为以公允价值计量且其变
动计入当期损益的金融负债)、其他金融负债。
    2. 金融资产和金融负债的确认依据、计量方法和终止确认条件
    本公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且
其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    本公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:(1)持有至到期投资以及
贷款和应收款项采用实际利率法,按摊余成本计量;(2)在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并
须通过交付该权益工具结算的衍生金融资产,按照成本计量。
    本公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1)以公允价值计量且其变动计入当期损益的金融负债,按照公
允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2)与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付
该权益工具结算的衍生金融负债,按照成本计量;(3)不属于指定为以公允价值计量且其变动计入当期损益的金融负债的财务担保合同,或没有指定为
以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,在初始确认后按照下列两项金额之中的较高者进行后续计量:1)按照《企
业会计准则第 13 号——或有事项》确定的金额;2)初始确认金额扣除按照《企业会计准则第 14 号——收入》的原则确定的累积摊销额后的余额。
    金融资产或金融负债公允价值变动形成的利得或损失,除与套期保值有关外,按照如下方法处理:(1)以公允价值计量且其变动计入当期损益的金
融资产或金融负债公允价值变动形成的利得或损失,计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,将
实际收到的金额与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。(2)可供出售金融资产的公允价值变动计入资本公积;持有

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期间按实际利率法计算的利息,计入投资收益;可供出售权益工具投资的现金股利,于被投资单位宣告发放股利时计入投资收益;处置时,将实际收到
的金额与账面价值扣除原直接计入资本公积的公允价值变动累计额之后的差额确认为投资收益。
    当收取某项金融资产现金流量的合同权利已终止或该金融资产所有权上几乎所有的风险和报酬已转移时,终止确认该金融资产;当金融负债的现时
义务全部或部分解除时,相应终止确认该金融负债或其一部分。
    3. 金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,
继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列
情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有
关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产的账面价值;(2) 因转移而收到的对价,
与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和
未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认
部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。
    4. 主要金融资产和金融负债的公允价值确认方法
    存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(包括参考熟悉
情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等)确定
其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。
    5. 金融资产的减值测试和减值准备计提方法
    资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查,如有客观证据表明该金融资产发生减值的,
计提减值准备。
    对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,可以单独进行减值测试,或包括在具有类似信用风险特征的金融资
产组合中进行减值测试;单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中
再进行减值测试。
    按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间的差额确认减值损失。在活跃市
场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工
具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失。
    可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,确认其减值损失,并将原直
接计入所有者权益的公允价值累计损失一并转出计入减值损失。
    6. 金融资产重分类
    尚未到期的持有至到期投资重分类为可供出售金融资产主要判断依据:
    (1)没有可利用的财务资源持续地为该金融资产投资提供资金支持,以使该金融资产投资持有至到期;

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     (2)管理层没有意图持有至到期;
     (3)受法律、行政法规的限制或其他原因,难以将该金融资产持有至到期;
     (4)其他表明本公司没有能力持有至到期。
     重大的尚未到期的持有至到期投资重分类为可供出售金融资产需经董事会审批后决定。



9.   应收款项
(1).单项金额重大并单独计提坏账准备的应收款项
单项金额重大的判断依据或金额标准                                      应收款项账面余额10%以上的款项
单项金额重大并单项计提坏账准备的计提方法                              单独进行减值测试,根据其预计未来现金流量现值低于其账面价值的差额,
                                                                      确认减值损失,计提坏账准备。

(2).按信用风险特征组合计提坏账准备的应收款项:
按信用风险特征组合计提坏账准备的计提方法(账龄分析法、余额百分比法、其他方法)
按组合计提坏账准备的计提方法                                        账龄分析法

组合中,采用账龄分析法计提坏账准备的
√适用 □不适用
                       账龄                               应收账款计提比例(%)                          其他应收款计提比例(%)
1 年以内(含 1 年)
其中:
未逾期                                                                                      0                                        0
逾期 1 年以内(含 1 年)                                                                     20                                       20
1-2 年                                                                                    30                                       30
2-3 年                                                                                    50                                       50
3 年以上                                                                                  100                                      100

组合中,采用余额百分比法计提坏账准备的
□适用 √不适用
组合中,采用其他方法计提坏账准备的
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□适用 √不适用

10. 存货
    1. 存货的分类
    存货是指本公司在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料和物料等。主要
包括原材料、周转材料、委托加工材料、包装物、低值易耗品、在产品、自制半成品、产成品(库存商品)等。
    2. 发出存货的计价方法
    存货发出时,采取加权平均法确定其发出的实际成本。
    3. 存货可变现净值的确定依据及存货跌价准备的计提方法
    资产负债表日,存货按照成本与可变现净值孰低计量,并按单个存货项目计提存货跌价准备,但对于数量繁多、单价较低的存货,按照存货类别计
提存货跌价准备。
    存货可变现净值的确定依据:①产成品可变现净值为估计售价减去估计的销售费用和相关税费后金额;②为生产而持有的材料等,当用其生产的产
成品的可变现净值高于成本时按照成本计量;当材料价格下降表明产成品的可变现净值低于成本时,可变现净值为估计售价减去至完工时估计将要发生
的成本、估计的销售费用以及相关税费后的金额确定。③持有待售的材料等,可变现净值为市场售价。
    4. 存货的盘存制度
    本公司的存货盘存制度为永续盘存制。
    5. 低值易耗品和包装物的摊销方法
    按照一次转销法进行摊销。



11. 划分为持有待售资产
    本公司将同时满足下列条件的非流动资产划分为持有待售资产:
    1.该非流动资产或该处置组在其当前状况下仅根据出售此类资产或处置组的惯常条款即可立即出售;
    2.本公司已经就处置该非流动资产或该处置组作出决议并取得适当批准;
    3.本公司已经与受让方签订了不可撤销的转让协议;
    4. 该项转让将在一年内完成。
    被划分为持有待售的非流动资产和处置组中的资产和负债,分类为流动资产和流动负债。
    终止经营为满足下列条件之一的已被处置或被划归为持有待售的、于经营上和编制财务报表时能够在本公司内单独区分的组成部分:
    1.该组成部分代表一项独立的主要业务或一个主要经营地区;
    2. 该组成部分是拟对一项独立的主要业务或一个主要经营地区进行处置计划的一部分;

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    3.该组成部分是仅仅为了再出售而取得的子公司。
    对于持有待售的固定资产,公司将该项资产的预计净残值调整为反映其公允价值减去处置费用后的金额(但不得超过该项资产符合持有待售条件时
的原账面价值),原账面价值高于调整后预计净残值的差额,作为资产减值损失计入当期损益。
    符合持有待售条件的无形资产等其他非流动资产,按上述原则处理。




12. 长期股权投资
    1. 投资成本的确定
    (1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发行权益性证券作为合并对价的,在合并日按照被合并方
所有者权益在最终控制方合并财务报表中的账面价值的份额作为其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份
的面值总额之间的差额调整资本公积(资本溢价或股本溢价);资本公积不足冲减的,调整留存收益。
    分步实现同一控制下企业合并的,应当以持股比例计算的合并日应享有被合并方账面所有者权益份额作为该项投资的初始投资成本。初始投资成本
与其原长期股权投资账面价值加上合并日取得进一步股份新支付对价的公允价值之和的差额,调整资本公积(资本溢价或股本溢价),资本公积不足冲
减的,冲减留存收益。
    (2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。
    (3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证
券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。
    2. 后续计量及损益确认方法
    本公司能够对被投资单位实施控制的长期股权投资,在本公司个别财务报表中采用成本法核算;对具有共同控制或重大影响的长期股权投资,采用权
益法核算。
    采用成本法时,长期股权投资按初始投资成本计价,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,按享有被
投资单位宣告分派的现金股利或利润,确认为当期投资收益,并同时根据有关资产减值政策考虑长期投资是否减值。
    采用权益法时,长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的,归入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。
    采用权益法时,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。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,按照本公司的会计政策及会计期间,并抵销与联营企
业及合营企业之间发生的内部交易损益按照持股比例计算归属于投资企业的部分(但内部交易损失属于资产减值损失的,应全额确认),对被投资单位的净
利润进行调整后确认。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。本公司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,本公司负有承担额外损失义务的除外。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。
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    3. 确定对被投资单位具有控制、重大影响的依据
    控制,是指拥有对被投资方的权力,通过参与被投资方的相关活动而享有可变回报,并且有能力运用对被投资方的权力影响回报金额;重大影响,
是指投资方对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。
    4. 长期股权投资的处置
    (1)部分处置对子公司的长期股权投资,但不丧失控制权的情形
    部分处置对子公司的长期股权投资,但不丧失控制权时,应当将处置价款与处置投资对应的账面价值的差额确认为当期投资收益。
    (2)部分处置股权投资或其他原因丧失了对子公司控制权的情形
    部分处置股权投资或其他原因丧失了对子公司控制权的,对于处置的股权,应结转与所售股权相对应的长期股权投资的账面价值,出售所得价款与
处置长期股权投资账面价值之间差额,确认为投资收益(损失);同时,对于剩余股权,应当按其账面价值确认为长期股权投资或其它相关金融资产。
处置后的剩余股权能够对子公司实施共同控制或重大影响的,应按有关成本法转为权益法的相关规定进行会计处理。
    5. 减值测试方法及减值准备计提方法
    对子公司、联营企业及合营企业的投资,在资产负债表日有客观证据表明其发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备。

13. 固定资产
(1).确认条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有的,使用寿命超过一个会计年度的有形资产。同时满足以下条件时予以确认:
    1)与该固定资产有关的经济利益很可能流入企业;
    2)该固定资产的成本能够可靠地计量。
    固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起采用年限平均法计提折旧。



(2).折旧方法
          类别                    折旧方法                折旧年限(年)              残值率(%)                  年折旧率(%)
房屋及建筑物
    其中:生产用         年限平均法                 20 或 40                   3.00                        4.85 或 2.43
          非生产用       年限平均法                 35                         3.00                        2.77
机器设备                 年限平均法                 20                         3.00                        4.85
运输工具
    其中:生产用         年限平均法                 10                         3.00                        9.70
          非生产用       年限平均法                 5                          3.00                        19.40
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其他设备
    其中:电子类办公设备   年限平均法               5                           3.00                       19.40
          其他             年限平均法               3                           3.00                       32.33




(3).融资租入固定资产的认定依据、计价和折旧方法
    融资租入固定资产的认定依据:实质上转移了与资产所有权有关的全部风险和报酬的租赁。具体认定依据为符合下列一项或数项条件的:
    1)在租赁期届满时,租赁资产的所有权转移给承租人;
    2)承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人
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;
    4)承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值;
    5)租赁资产性质特殊,如不作较大改造只有承租人才能使用。
    融资租入固定资产的计价方法:融资租入固定资产初始计价为租赁期开始日租赁资产公允价值与最低租赁付款额现值较低者作为入账价值;
    融资租入固定资产后续计价采用与自有固定资产相一致的折旧政策计提折旧及减值准备。



14. 在建工程
    1. 在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工决算的,先按估计价值转入固定资产,
待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧。
    2. 资产负债表日,有迹象表明在建工程发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备



15. 借款费用
    1. 借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时确认为
费用,计入当期损益。
    2.借款费用资本化期间

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    (1)当借款费用同时满足下列条件时,开始资本化:1)资产支出已经发生;2)借款费用已经发生;3)为使资产达到预定可使用或可销售状态所
必要的购建或者生产活动已经开始。
    (2)若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过 3 个月,暂停借款费用的资本化;中断期间发生的借
款费用确认为当期费用,直至资产的购建或者生产活动重新开始。
    (3)当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。
    3.借款费用资本化金额
    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率法确定的折价或溢价的摊销),
减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,确定应予资本化的利息金额;为购建或者生产符合资
本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率,计算确定一般借款应予资本
化的利息金额。

16. 无形资产
(1). 计价方法、使用寿命、减值测试
    1. 无形资产包括土地使用权、专利权及非专利技术、软件使用权等,按成本进行初始计量。
    2. 使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,
采用直线法摊销。具体年限如下:
项 目                                                      摊销年限(年)
土地使用权                                                  25-50
专利权及非专利技术                                          5
软件使用权                                                  1-5


    使用寿命不确定的无形资产不摊销,本公司在每个会计期间均对该无形资产的使用寿命进行复核。对使用寿命不确定的无形资产,使用寿命不确定
的判断依据:(1)来源于合同性权利或其他法定权利,但合同规定或法律规定无明确使用年限;(2)综合同行业情况或相关专家论证等,仍无法判断
无形资产为公司带来经济利益的期限。
    3. 使用寿命确定的无形资产,在资产负债表日有迹象表明发生减值的,按照账面价值与可收回金额的差额计提相应的减值准备;使用寿命不确定
的无形资产和尚未达到可使用状态的无形资产,无论是否存在减值迹象,每年均进行减值测试。




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(2). 内部研究开发支出会计政策
    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:(1)完
成该无形资产以使其能够使用或出售在技术上具有可行性;(2)具有完成该无形资产并使用或出售的意图;(3)无形资产产生经济利益的方式,包括
能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能证明其有用性;(4)有足够的技术、财务资源和
其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5)归属于该无形资产开发阶段的支出能够可靠地计量。
    划分内部研究开发项目的研究阶段和开发阶段的具体标准:为获取新的技术和知识等进行的有计划的调查阶段,应确定为研究阶段,该阶段具有计
划性和探索性等特点;在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产
品等阶段,应确定为开发阶段,该阶段具有针对性和形成成果的可能性较大等特点。



17. 长期待摊费用
    本公司长期待摊费用是指已经支出,但受益期限在一年以上(不含一年)的各项费用,主要包括车位使用费、房屋装修费等。长期待摊费用按费用
项目的受益期限分期摊销。若长期待摊的费用项目不能使以后会计期间受益,则将尚未摊销的该项目的摊余价值全部转入当期损益。

18. 职工薪酬
(1)、短期薪酬的会计处理方法
    本公司在职工提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益或相关资产成本。其中,非货币性福利按照公允价值计量。
(2)、辞退福利的会计处理方法
    本公司在职工劳动合同到期之前解除与职工的劳动关系、或者为鼓励职工自愿接受裁减而提出给予补偿,在本公司不能单方面撤回解除劳动关系计
划或裁减建议时和确认与涉及支付辞退福利的重组相关的成本费用时两者孰早日,确认因解除与职工的劳动关系给予补偿而产生的负债,同时计入当期
损益。
(3)、其他长期职工福利的会计处理方法
    设定提存计划
    本公司职工参加了由当地劳动和社会保障部门组织实施的社会基本养老保险。本公司以当地规定的社会基本养老保险缴纳基数和比例,按月向当地
社会基本养老保险经办机构缴纳养老保险费。职工退休后,当地劳动及社会保障部门有责任向已退休员工支付社会基本养老金。本公司在职工提供服务
的会计期间,将根据上述社保规定计算应缴纳的金额确认为负债,并计入当期损益或相关资产成本。
    除了社会基本养老保险外,职工参加由本公司设立的退休福利供款计划。职工按照一定基数的一定比例向年金计划供款。本公司按固定的金额向年金
计划供款,供款在发生时计入当期损益。


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19. 预计负债
    1. 因对外提供担保、诉讼事项、产品质量保证、亏损合同等或有事项形成的义务成为本公司承担的现时义务,履行该义务很可能导致经济利益流出
公司,且该义务的金额能够可靠的计量时,本公司将该项义务确认为预计负债。
    2. 本公司按照履行相关现时义务所需支出的最佳估计数对预计负债进行初始计量,并在资产负债表日对预计负债的账面价值进行复核。

20. 收入
    1. 销售商品
    本公司销售的商品在同时满足下列条件时,按从购货方已收或应收的合同或协议价款的金额确认销售商品收入:(1)已将商品所有权上的主要风险
和报酬转移给购货方;(2)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有效控制;(3)收入的金额能够可靠地计量;
(4)相关的经济利益很可能流入企业;(5)相关的已发生或将发生的成本能够可靠地计量。
    出口收入以实际报关出口,取得提单时确认销售收入的实现。
    合同或协议价款的收取采用递延方式,实质上具有融资性质的,按照应收的合同或协议价款的公允价值确定销售商品收入金额。
    2. 提供劳务
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。本公司根据已完工作的测量确定提供劳务交易的完工
进度(完工百分比)。
    在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:(1)已经发生的劳务成本预计能够得到补偿的,按照已经发生的劳务成
本金额确认提供劳务收入,并按相同金额结转劳务成本;(2)已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确
认提供劳务收入。
    3. 让渡资产使用权
    本公司在让渡资产使用权相关的经济利益很可能流入并且收入的金额能够可靠地计量时确认让渡资产使用权收入。



21. 政府补助
(1)、与资产相关的政府补助判断依据及会计处理方法
    与资产相关的政府补助,是指企业取得的、用于购建或以其他方式形成长期资产的政府补助;企业取得与资产相关的政府补助,不能直接确认为当
期损益,应当确认为递延收益,自相关资产达到预定可使用状态时起,在该资产使用寿命内平均分配,分次计入以后各期的损益(营业外收入)。 相关
资产在使用寿命结束前被出售、转让、报废或发生毁损的,应将尚未分配的递延收益余额一次性转入资产处置当期的损益(营业外收入)。




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(2)、与收益相关的政府补助判断依据及会计处理方法
    与收益相关的政府补助,是指除与资产相关的政府补助之外的政府补助;与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取
得时确认为递延收益,在确认相关费用的期间计入当期损益(营业外收入);用于补偿企业已发生的相关费用或损失的,取得时直接计入当期损益(营
业外收入)。

22. 递延所得税资产/递延所得税负债
    1. 根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基础的,该计税基础与其账面
数之间的差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得税负债。
    2. 确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债表日,有确凿证据表明未来期间很可能获得足够的
应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。
    3. 资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,则
减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,转回减记的金额。
    4. 本公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得税:(1)企业合并;(2)直接在所有者权
益中确认的交易或者事项。



23. 租赁
(1)、经营租赁的会计处理方法
    公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生的初始直接费用,直接计入当期损益。或有租
金在实际发生时计入当期损益。
    公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除金额较大的予以资本化并分期计入损益外,均
直接计入当期损益。或有租金在实际发生时计入当期损益。
(2)、融资租赁的会计处理方法
    公司为承租人时,在租赁期开始日,公司以租赁开始日租赁资产公允价值与最低租赁付款额现值中两者较低者作为租入资产的入账价值,将最低租
赁付款额作为长期应付款的入账价值,其差额为未确认融资费用,发生的初始直接费用,计入租赁资产价值。在租赁期各个期间,采用实际利率法计算
确认当期的融资费用。
    公司为出租人时,在租赁期开始日,公司以租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;
将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。在租赁期各个期间,采用实际利率法计算确认当期的
融资收入。

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24. 重要会计政策和会计估计的变更
(1)、重要会计政策变更
□适用 √不适用
(2)、重要会计估计变更
√适用 □不适用
                                                                                                                备注(受重要影响的报表项目名称和金
           会计估计变更的内容和原因                  审批程序                       开始适用的时点
                                                                                                                                  额)
固定资产折旧年限和残值率                   第五届董事会第十五次会议            2015 年 1 月 1 日                管理费用增加 173.52 万元,销售费用
                                           第五届监事会第十一次会议                                             减少 221.55 万元,生产成本减少 877.42
                                                                                                                万元。

六、税项
1.   主要税种及税率
                   税种                                    计税依据                                                       税率
增值税                                   销售货物或提供应税劳务                                    17%
营业税                                   应纳税营业额                                              5%
城市维护建设税                           按增值税和营业税应纳税额                                  1%、5%、7%
企业所得税                               母公司及境内子公司按应纳税所得额                          25%
                                         境外子公司按当地法律规定
教育费附加                               按增值税和营业税应纳税额                                  3%
地方教育费附加                           按增值税和营业税应纳税额                                  2%
出口退税                                 出口销售额                                                13%、15%
其他税费                                 按相关法律规定

存在不同企业所得税税率纳税主体的,披露情况说明
□适用 √不适用
2.   税收优惠
    1.根据财政部、国家税务总局财税[2001]121 号文第一条第一款“单一大宗饲料”产品的免税规定,临猗国投中鲁果汁有限责任公司生产的饲料享
受增值税直接减免政策;乳山中鲁生物饲料有限公司自 2011 年 6 月 1 日起,享受增值税直接减免政策。
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    2.根据财政部、国家税务总局财税[2008]149 号《关于发布享受企业所得税优惠政策的农产品初加工范围(试行)的通知》,子公司韩城中鲁果汁
有限公司、临猗国投中鲁果汁有限责任公司、富平中鲁果蔬汁有限公司、万荣中鲁果汁有限公司、山西国投中鲁果汁有限公司、辽宁国投中鲁果汁有限
公司、云南国投中鲁果汁有限公司、河北国投中鲁果蔬汁有限公司、山东鲁菱果汁有限公司、运城中新果业有限责任公司及徐州中新果业有限责任公司
生产的苹果汁、梨汁属于《享受企业所得税优惠政策的农产品初加工范围(试行)》之列,2015 年继续享受免征所得税的优惠政策,其中,河北国投中
鲁果蔬汁有限公司生产的地瓜汁正在办理农产品初加工免税的相关手续。
    3.中鲁美洲有限公司依照美国法律规定,按加利福尼亚州“可供选择的最小税”税种缴纳企业所得税;中新果业有限公司依照新加坡法律规定,按
新加坡企业所得税税率缴纳所得税。
七、合并财务报表项目注释
1、 货币资金
                                                                                                                     单位:元      币种:人民币
                 项目                                     期末余额                                             期初余额
库存现金                                                                           69,659.09                                           69,860.11
银行存款                                                                      212,224,511.15                                      317,633,999.13
其他货币资金                                                                            9.97                                       10,000,009.97
合计                                                                          212,294,180.21                                      327,703,869.21
     其中:存放在境外的款项总额                                                 4,408,939.92                                       13,486,132.01
其他说明
期末货币资金中,存入国投财务有限公司款项 14,410.42 万元。

2、 应收账款
(1). 应收账款分类披露
                                                                                                                      单位:元    币种:人民币
                                           期末余额                                                         期初余额
                         账面余额            坏账准备                                     账面余额              坏账准备
     类别                                                              账面                                                            账面
                                    比例                计提比                                       比例                计提比
                        金额                金额                       价值              金额                 金额                     价值
                                    (%)                 例(%)                                        (%)                 例(%)
单项金额重大并
单独计提坏账准
备的应收账款

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按信用风险特征 137,716,859.14 96.76 10,892,263.17 7.91      126,824,595.97 132,149,613.43 96.63 10,700,136.98         8.10   121,449,476.45
组合计提坏账准
备的应收账款
单项金额不重大   4,609,968.33 3.24 4,609,968.33 100.00                         4,614,040.21   3.37    4,614,040.21 100.00
但单独计提坏账
准备的应收账款
      合计     142,326,827.47  /    15,502,231.50 /         126,824,595.97 136,763,653.64     /      15,314,177.19    /      121,449,476.45


期末单项金额重大并单项计提坏帐准备的应收账款
□适用 √不适用
组合中,按账龄分析法计提坏账准备的应收账款:
√适用□不适用
                                                                                                                 单位:元       币种:人民币
                                                                               期末余额
             账龄
                                            应收账款                           坏账准备                              计提比例
1 年以内
其中:1 年以内分项
未逾期                                             123,448,199.58                                -
逾期 1 年以内                                        3,433,932.70                         686,786.54                                   20.00
1 年以内小计                                       126,882,132.28                         686,786.54
2至3年                                               1,258,500.46                         629,250.23                                   50.00
3 年以上                                             9,576,226.40                       9,576,226.40                                  100.00
              合计                                 137,716,859.14                      10,892,263.17
组合中,采用余额百分比法计提坏账准备的应收账款:
□适用√不适用

(2). 本期计提、收回或转回的坏账准备情况:
    本期计提坏账准备金额 635,462.87 元;本期收回或转回坏账准备金额 447,408.57 元。


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其中本期坏账准备收回或转回金额重要的:
□适用 √不适用

(3). 本期实际核销的应收账款情况
□适用 √不适用



(4). 按欠款方归集的期末余额前五名的应收账款情况:

                                                                                        占应收账款
                  单位名称                       款项性质        期末余额(元)                           坏账准备期末余额(元)
                                                                                      总额的比例(%)

           海南兆涛科技发展有限公司                货款          36,671,219.23             25.77

                    客户 1                         货款          12,992,879.49              9.13
                    客户 2                         货款           8,863,881.46              6.23
                    客户 3                         货款           7,436,485.04              5.22
                    客户 4                         货款           6,469,273.23              4.54
                    合 计                                        72,433,738.45              50.89



3、 预付款项
(1). 预付款项按账龄列示
                                                                                                                    单位:元   币种:人民币
                                                   期末余额                                              期初余额
           账龄
                                      金额                    比例(%)                     金额                           比例(%)
1 年以内                                45,050,360.57                         99.53           2,547,931.73                           92.38
1至2年                                        80,000.00                       0.18                  80,000.00                         2.90
3 年以上                                     130,171.89                       0.29                 130,171.89                         4.72
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       合计                       45,260,532.46                     100.00               2,758,103.62                        100.00



(2). 按预付对象归集的期末余额前五名的预付款情况:

                    单位名称                        期末金额(元)                             比例(%)
                    停工费用                          41,945,695.55                               92.68
                     单位 1                             524,066.65                                 1.16
                     单位 2                             388,000.00                                 0.86
                     单位 3                             267,000.00                                 0.59
                     单位 4                             260,440.19                                 0.57
                     合    计                          43,385,202.39                               95.86


4、 应收利息
√适用 □不适用
(1). 应收利息分类
                                                                                                            单位:元    币种:人民币
                    项目                             期末余额                                           期初余额
保证金及活期存款                                                             17,743.97                                   259,566.37
                    合计                                                     17,743.97                                   259,566.37

(2). 重要逾期利息
□适用 √不适用

5、 其他应收款
(1). 其他应收款分类披露
                                                                                                           单位:元    币种:人民币
     类别                              期末余额                                                 期初余额
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                       账面余额                坏账准备                               账面余额                  坏账准备
                                                                     账面                                                                   账面
                                                     计提比例                                                         计提比例
                     金额      比例(%)       金额                    价值          金额        比例(%)        金额                          价值
                                                        (%)                                                              (%)
单项金额重大并 7,434,628.75       30.99                          7,434,628.75 17,896,532.10        55.99                             17,896,532.10
单独计提坏账准
备的其他应收款
按信用风险特征 11,428,202.61      47.63 4,831,452.14     42.28 6,596,750.47 9,648,652.70           30.18 4,862,771.14        50.40 4,785,881.56
组合计提坏账准
备的其他应收款
单项金额不重大 5,130,845.74       21.38 3,019,710.87     58.85 2,111,134.87 4,421,033.64           13.83 2,988,391.87        67.59 1,432,641.77
但单独计提坏账
准备的其他应收

      合计     23,993,677.10      /       7,851,163.01   /      16,142,514.09 31,966,218.44        /       7,851,163.01      /       24,115,055.43




期末单项金额重大并单项计提坏帐准备的其他应收款
√适用 □不适用
                                                                                                                          单位:元       币种:人民币
                                                                                 期末余额
        其他应收款
                                  其他应收款                 坏账准备                       计提比例                             计提理由
        (按单位)
出口退税                              4,271,830.75                                                                 未逾期
政府拆迁赔偿款                        3,162,798.00                                                                 未逾期
            合计                      7,434,628.75                                             /                                     /

组合中,按账龄分析法计提坏账准备的其他应收款:
√适用□不适用
                                                                                                                          单位:元       币种:人民币
                                                                                    期末余额
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                账龄                             其他应收款                            坏账准备                     计提比例
1 年以内
其中:1 年以内分项
未逾期                                                    6,499,725.37
1 年以内小计                                              6,499,725.37
1至2年                                                        4,752.87                            1,425.86                            30.00
2至3年                                                      187,396.18                           93,698.09                            50.00
3 年以上                                                  4,736,328.19                        4,736,328.19                           100.00
                合计                                     11,428,202.61                        4,831,452.14

组合中,采用余额百分比法计提坏账准备的其他应收款:
□适用√不适用

组合中,采用其他方法计提坏账准备的其他应收款:
□适用 √不适用
(2). 其他应收款按款项性质分类情况
√适用 □不适用
                  款项性质                                      期末账面余额                                 期初账面余额
应收出口退税                                                                       4,271,830.75                              12,596,532.10
应收代垫款                                                                         3,873,906.82                               9,665,910.70
应收保证金及备用金                                                                   958,748.51                               1,479,476.56
应收政府拆迁赔偿款                                                                 3,162,798.00
应收押金                                                                             298,190.41                                 633,716.71
其他                                                                              11,428,202.61                               7,590,582.37
                       合计                                                       23,993,677.10                              31,966,218.44



(3). 按欠款方归集的期末余额前五名的其他应收款情况:
√适用 □不适用
                                                                                                                  单位:元     币种:人民币
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                                                                                    占其他应收款期末余额合计          坏账准备
      单位名称          款项的性质           期末余额                   账龄
                                                                                          数的比例(%)                 期末余额
出口退税            出口退税                  4,271,830.75     未逾期                                   17.80
政府拆迁赔偿款      政府拆迁赔偿款            3,162,798.00     未逾期                                   13.18
单位 5              代垫款                    2,917,591.87     逾期 3 年以上                            12.16               2,917,591.87
单位 6              代垫款                      956,314.95     逾期 3 年以上                             3.99                 956,314.95
单位 7              其他                        750,000.00     逾期 3 年以上                             3.13                 750,000.00
         合计                /               12,058,535.57              /                               50.26               4,623,906.82

6、 存货
(1). 存货分类
                                                                                                               单位:元 币种:人民币
                                           期末余额                                                   期初余额
           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                 26,422,830.42         5,936,898.63        20,485,931.79      26,039,589.93     5,936,898.63      20,102,691.30
在产品                  3,224,392.92         1,956,531.43          1,267,861.49     14,242,710.86     1,956,531.43      12,286,179.43
库存商品              641,992,907.25         1,686,312.36       640,306,594.89     940,360,054.08     1,909,078.89     938,450,975.19
其他                      272,437.53            42,123.41            230,314.12        318,188.40         42,123.41        276,064.99
           合计       671,912,568.12         9,621,865.83       662,290,702.29     980,960,543.27     9,844,632.36     971,115,910.91

(2). 存货跌价准备
                                                                                                                 单位:元   币种:人民币
                                                        本期增加金额                         本期减少金额
             项目            期初余额                                                                                       期末余额
                                                 计提                       其他     转回或转销           其他
原材料                      5,936,898.63                                                                                    5,936,898.63
在产品                      1,956,531.43                                                                                    1,956,531.43
库存商品                    1,909,078.89                                                222,766.53                          1,686,312.36
其他                           42,123.41                                                                                       42,123.41
             合计           9,844,632.36                                                222,766.53                          9,621,865.83
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 7、 一年内到期的非流动资产
                                                                                                           单位:元    币种:人民币
                      项目                                    期末余额                                     期初余额
一年内到期的长期待摊费用                                                       2,813.65                                     42,502.75
                      合计                                                     2,813.65                                     42,502.75

 8、 固定资产
 (1). 固定资产情况
                                                                                                             单位:元    币种:人民币
                项目          房屋及建筑物     机器设备          运输工具        电子设备       其他设备                 合计
 一、账面原值:
     1.期初余额               443,796,941.78 690,287,475.13    16,758,743.58   13,137,915.74   24,212,526.06          1,188,193,602.29
     2.本期增加金额            16,602,877.27     524,099.05                        45,566.29      476,827.88             17,649,370.49
        (1)购置                                524,099.05                        45,566.29      476,827.88              1,046,493.22
        (2)在建工程转入      14,698,069.27                                                                             14,698,069.27
        (3)其他               1,904,808.00                                                                              1,904,808.00
       3.本期减少金额             245,350.49     535,811.01                                     2,594,214.88              3,375,376.38
        (1)其他                 245,350.49     535,811.01                                     2,594,214.88              3,375,376.38
     4.期末余额               460,154,468.56 690,275,763.17    16,758,743.58   13,183,482.03   22,095,139.06          1,202,467,596.40
 二、累计折旧
     1.期初余额               119,725,887.90 402,474,823.31    11,231,521.95    8,640,514.48   17,298,738.38            559,371,486.02
     2.本期增加金额             8,350,959.31 12,700,965.16      1,702,444.69    1,136,196.26    1,548,635.77             25,439,201.19
        (1)计提               8,350,959.31 12,700,965.16      1,702,444.69    1,136,196.26    1,548,635.77             25,439,201.19
     3.本期减少金额               211,237.01      58,838.65                                     2,594,214.88              2,864,290.54
          (1)其他                 211,237.01      58,838.65                                     2,594,214.88              2,864,290.54
     4.期末余额               127,865,610.20 415,116,949.82    12,933,966.64    9,776,710.74   16,253,159.27            581,946,396.67
 三、减值准备
     1.期初余额               10,196,248.10   18,055,315.84                         3,313.93       1,975.72             28,256,853.59
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    2.本期增加金额
      (1)计提
    3.本期减少金额
      (1)处置或报废
    4.期末余额                           10,196,248.10   18,055,315.84                         3,313.93       1,975.72           28,256,853.59
四、账面价值
    1.期末账面价值                      322,092,610.26 257,103,497.51      3,824,776.94     3,403,457.36   5,840,004.07          592,264,346.14
    2.期初账面价值                      313,874,805.78 269,757,335.98      5,527,221.63     4,494,087.33   6,911,811.96          600,565,262.68



(2). 暂时闲置的固定资产情况
√适用 □不适用
                                                           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       备注
房屋、建筑物      14,831,563.29       6,981,811.21    6,108,430.65 1,741,321.43
机器设备          35,289,964.38      30,064,900.59    3,025,656.13 2,199,407.66
运输工具              472,204.94         457,269.53                     14,935.41
其他设备           1,027,406.22          990,729.16        1,720.65     34,956.41
合 计             51,621,138.83      38,494,710.49    9,135,807.43 3,990,620.91




(3). 通过经营租赁租出的固定资产
√适用 □不适用
                                                                                                                      单位:元    币种:人民币
                              项目                                                                 期末账面价值
房屋、建筑物                                                                                                                       4,192,782.22
机器设备                                                                                                                             652,308.42
运输工具                                                                                                                                 923.40
合    计                                                                                                                           4,846,014.04
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(4). 未办妥产权证书的固定资产情况
√适用 □不适用
                   项目               账面价值                                       未办妥产权证书的原因
饲料车间                                                 3,440,345.72   正在办理中
饲料仓库                                                 2,832,117.89   正在办理中
门卫 2                                                     150,363.04   正在办理中
宿舍楼                                                   6,677,811.61   正在办理中
研发楼                                                   6,235,869.33   正在办理中
低温冷库                                                12,935,991.58   正在办理中
一体化间                                                   272,730.76   正在办理中
带机间                                                      30,215.91   正在办理中
综合房-值班室、化验室、风机房                              325,494.98   正在办理中
中诚车间                                                 9,918,433.06   正在办理中
锅炉房                                                     576,450.46   正在办理中
鲁菱车间                                                13,635,557.82   正在办理中
办公楼                                                   5,672,897.32   正在办理中
锅炉房                                                   5,841,311.09   正在办理中
变电站                                                   1,098,449.97   正在办理中
锅炉房                                                     869,994.41   正在办理中
地磅房                                                     419,169.87   正在办理中
司机休息室                                                 154,487.35   正在办理中
门卫 2                                                      65,501.98   正在办理中
合     计                                               71,153,194.15




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9、 在建工程
√适用 □不适用
(1). 在建工程情况
                                                                                                             单位:元    币种:人民币
                                           期末余额                                               期初余额
            项目
                        账面余额           减值准备             账面价值          账面余额        减值准备              账面价值
在建工程               1,152,056.20                             1,152,056.20        181,449.56                            181,449.56
            合计       1,152,056.20                             1,152,056.20        181,449.56                            181,449.56

10、 无形资产
(1). 无形资产情况
                                                                                                             单位:元    币种:人民币
                项目          土地使用权                      专利权                 软件使用权                     合计
一、账面原值
    1.期初余额                   124,488,565.24                        7,000.00          3,535,928.63                128,031,493.87
    2.本期增加金额
    3.本期减少金额                     326,257.10                                                                          326,257.10
       (1)其他                       326,257.10                                                                          326,257.10
   4.期末余额                    124,162,308.14                        7,000.00          3,535,928.63                127,705,236.77
二、累计摊销
    1.期初余额                    13,847,846.85                        7,000.00          1,803,830.69                   15,658,677.54
    2.本期增加金额                    1,400,789.12                                         285,934.94                    1,686,724.06
       (1)计提                      1,400,789.12                                         285,934.94                    1,686,724.06
    3.本期减少金额                     141,428.85                                                                          141,428.85
       (1)其他                       141,428.85                                                                          141,428.85
    4.期末余额                    15,107,207.12                        7,000.00          2,089,765.63                   17,203,972.75
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三、减值准备
    1.期初余额
    2.本期增加金额
    3.本期减少金额
    4.期末余额
四、账面价值
    1.期末账面价值                          109,055,101.02                                              1,446,163.00             110,501,264.02
    2.期初账面价值                          110,640,718.39                                              1,732,097.94             112,372,816.33



(2). 未办妥产权证书的土地使用权情况:
√适用 □不适用
                     项目                                         账面价值                                      未办妥产权证书的原因
土地使用权证书                                                                   28,702,920.65     正在办理中

11、 商誉
√适用 □不适用
(1). 商誉账面原值
                                                                                                                         单位:元   币种:人民币
                                                             本期增加                                    本期减少
被投资单位名称或形成商誉的
                                 期初余额                                                                                            期末余额
            事项                                 企业合并形成的                                  处置
富平中鲁果蔬汁有限公司          10,776,647.83                                                                                       10,776,647.83
乳山中诚果汁饮料有限公司         7,500,000.00                                                                                        7,500,000.00
中新果业有限公司                   312,333.09                                                                                          312,333.09
            合计                   18,588,980.92                                                                                    18,588,980.92
注:本公司于 2015 年 6 月 30 日对上述商誉包含的资产及资产组合收回金额之现值进行测试,本期未发生商誉减值情况。
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12、 长期待摊费用
√适用 □不适用
                                                                                                                      单位:元 币种:人民币
        项目               期初余额             本期增加金额                  本期摊销金额          其他减少金额              期末余额
高酸苹果基地费用             2,514,127.05                                           314,265.84                                  2,199,861.21
        合计                 2,514,127.05                                           314,265.84                                  2,199,861.21



13、 递延所得税资产/ 递延所得税负债


(1). 未确认递延所得税资产明细
√适用 □不适用
                                                                                                                       单位:元    币种:人民币
                    项目                                       期末余额                                            期初余额
可抵扣暂时性差异                                                                 61,474,880.45                                     61,286,826.15
可抵扣亏损                                                                      240,609,463.77                                    207,066,758.00
                    合计                                                        302,084,344.22                                    268,353,584.15

(2). 未确认递延所得税资产的可抵扣亏损将于以下年度到期
√适用 □不适用
                                                                                                                      单位:元 币种:人民币
            年份                            期末金额                                 期初金额                             备注
2016                                               37,006,040.66                             37,006,040.66
2017                                               35,051,034.73                             35,051,034.73
2018                                               64,874,634.97                             64,874,634.97
2019                                               70,135,047.64                             70,135,047.64
2020                                               33,542,705.77
            合计                                  240,609,463.77                           207,066,758.00                   /

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14、 其他非流动资产
                                                                      单位:元    币种:人民币
                    项目       期末余额                           期初余额
搬迁支出                                         56,573,968.86                    56,425,309.46
                    合计                         56,573,968.86                    56,425,309.46

15、 短期借款
√适用 □不适用
(1). 短期借款分类
                                                                      单位:元 币种:人民币
                      项目     期末余额                           期初余额
信用借款                                      849,477,840.86               1,205,991,870.07
                      合计                    849,477,840.86               1,205,991,870.07

16、 应付账款
(1). 应付账款列示
√适用 □不适用
                                                                       单位:元   币种:人民币
                    项目     期末余额                            期初余额
工程物资及设备款                             13,135,930.93                        40,504,379.78
购货款                                       10,136,518.87                        19,067,910.17
运费                                            848,895.12                         1,919,923.49
租赁仓储费                                      720,758.50                           684,856.92
其他                                          6,506,300.27                         5,503,571.73
                    合计                     31,348,403.69                        67,680,642.09




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(2). 账龄超过 1 年的重要应付账款
√适用 □不适用
                                                                                                             单位:元 币种:人民币
                         项目                            期末余额                                    未偿还或结转的原因
单位 8                                                                   1,279,512.62   对方未催要
单位 9                                                                     551,320.00   对方未催要
单位 10                                                                    513,250.00   对方未催要
单位 11                                                                    505,755.25   对方未催要
单位 12                                                                    453,780.00   对方未催要
                         合计                                            3,303,617.87                        /




17、 预收款项
(1). 预收账款项列示
√适用 □不适用
                                                                                                            单位:元   币种:人民币
                    项目                             期末余额                                           期初余额
货款                                                                   2,928,164.54                                     893,504.91
租赁款                                                                    63,000.00
                    合计                                               2,991,164.54                                     893,504.91

18、 应付职工薪酬
(1).应付职工薪酬列示:
√适用 □不适用
                                                                                                            单位:元 币种:人民币
                  项目             期初余额                       本期增加                本期减少                  期末余额
一、短期薪酬                         21,232,799.39                  27,856,961.46           26,929,546.44             22,160,214.41
二、离职后福利-设定提存计划           1,231,734.43                   4,767,349.38            4,705,916.59              1,293,167.22
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                  合计         22,464,533.82                32,624,310.84        31,635,463.03              23,453,381.63

(2).短期薪酬列示:
√适用 □不适用
                                                                                                   单位:元 币种:人民币
                 项目        期初余额                      本期增加             本期减少                 期末余额
一、工资、奖金、津贴和补贴     7,788,226.64                  21,563,052.84        20,206,999.28             9,144,280.20
二、职工福利费                 4,917,092.90                     847,886.55         1,475,479.48             4,289,499.97
三、社会保险费                   203,839.91                   2,396,956.40         2,518,778.76                82,017.55
其中:医疗保险费                 197,238.83                   1,895,734.32         2,016,406.72                76,566.43
      工伤保险费                   6,601.08                     311,477.37           318,972.25                  -893.80
      生育保险费                                                189,744.71           183,399.79                 6,344.92
四、住房公积金                    332,832.13                  2,335,589.31         2,300,059.94               368,361.50
五、工会经费和职工教育经费      7,990,807.81                    713,476.36           428,228.98             8,276,055.19
                 合计          21,232,799.39                 27,856,961.46        26,929,546.44            22,160,214.41



(3).设定提存计划列示
√适用 □不适用
                  项目       期初余额                      本期增加             本期减少                 期末余额
1、基本养老保险                  1,141,750.81                4,484,593.17           4,419,752.74           1,206,591.24
2、失业保险费                       89,983.62                  282,756.21             286,163.85               86,575.98
                  合计           1,231,734.43                4,767,349.38           4,705,916.59           1,293,167.22



19、 应交税费
                                                                                                 单位:元    币种:人民币
                     项目                       期末余额                                     期初余额
增值税                                                         -28,644,813.48                               -38,984,682.51
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营业税                                                  435,522.62                      318,528.32
企业所得税                                              255,611.50                       64,218.66
个人所得税                                              208,245.43                      389,833.01
城市维护建设税                                          539,556.94                      262,021.80
土地使用税                                              524,712.75                      533,328.66
房产税                                                  391,236.86                      275,033.68
教育费附加                                              380,695.56                       75,294.18
其他                                                     80,309.23                      135,085.63
                   合计                             -25,828,922.59                  -36,931,338.57



20、 应付利息
√适用 □不适用
                                                                         单位:元    币种:人民币
                      项目             期末余额                      期初余额
短期借款应付利息                                    5,204,166.65                      7,555,793.39
                      合计                          5,204,166.65                      7,555,793.39



21、 应付股利
√适用 □不适用
                                                                         单位:元    币种:人民币
                   项目           期末余额                           期初余额
普通股股利                                           4,386,615.00                    4,386,615.00
                   合计                              4,386,615.00                    4,386,615.00

22、 其他应付款
(1). 按款项性质列示其他应付款
√适用 □不适用
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                                                                                                                单位:元      币种:人民币
                     项目                                 期末余额                                          期初余额
工程款                                                                    5,193,045.91                                       10,336,635.55
代垫款                                                                    2,889,832.59                                        4,198,469.76
押金及保证金                                                              2,109,397.54                                        3,234,537.11
运费                                                                        529,685.12                                        1,486,811.96
利息款                                                                    1,305,050.00                                        1,305,050.00
仓储费                                                                    2,282,324.75                                        1,299,282.19
租金                                                                         16,750.00                                        1,116,302.40
货款                                                                      1,500,020.36                                        1,077,245.75
个人往来                                                                  1,125,501.53                                          712,381.79
审计费                                                                      569,425.00
其他                                                                     11,282,969.33                                        6,634,847.54
                     合计                                                28,804,002.13                                       31,401,564.05

(2). 账龄超过 1 年的重要其他应付款
√适用 □不适用
                     项目                                 期末余额                                      未偿还或结转的原因
单位 13                                                                     2,141,719.20   对方未催要
单位 14                                                                     1,305,050.00   对方未催要
单位 15                                                                       808,316.00   对方未催要
                     合计                                                   4,255,085.20                        /




23、 专项应付款
√适用 □不适用
                                                                                                                 单位:元 币种:人民币
        项目                期初余额         本期增加                   本期减少               期末余额                形成原因
农业产业化科技经费              700,000.00                                                         700,000.00
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        合计                      700,000.00                                                             700,000.00                /




24、 递延收益
√适用 □不适用
                                                                                                                          单位:元       币种人民币
         项目                期初余额                 本期增加                   本期减少              期末余额               形成原因
生产线改造补助款                   600,000.00                                          75,000.00           525,000.00 地方财政补贴
昭通市省级农业产业化               301,709.40                                          41,025.66           260,683.74 地方财政补贴
项目扶持资金
        合计                       901,709.40                                         116,025.66           785,683.74                /



涉及政府补助的项目:
                                                                                                                        单位:元     币种:人民币
    负债项目           期初余额       本期新增补助金额     本期计入营业外收入金             其他变动       期末余额     与资产相关/与收益相关
                                                                   额
万荣县水资源管理                                150,000.00           150,000.00                                         与收益相关
委员会办公室(节水
工程补助款)
生产线改造补助款         600,000.00                                       75,000.00                          525,000.00 与资产相关
外经贸区域协调发                                60,000.00                 60,000.00                                     与收益相关
展资金款
韩城市会计核算中                                50,000.00                 50,000.00                                     与收益相关
心工业保增长奖励
资金
临猗县闫家庄乡政                                20,000.00                 20,000.00                                     与收益相关
府绿化补贴

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工业节水项目补助                               100,000.00               100,000.00                                        与收益相关
资金
政府所得税补贴                                  16,355.88                 16,355.88                                     与收益相关
昭通市省级农业产         301,709.40                                       41,025.66                          260,683.74 与资产相关
业化项目扶持资金
在线运营补助                                    20,000.00                20,000.00                                        与收益相关
合计                     901,709.40            416,355.88               532,381.54                           785,683.74                /




25、 股本
                                                                                                                        单位:万元    币种:人民币
                                                                      本次变动增减(+、一)
                       期初余额             发行                            公积金                                                   期末余额
                                                             送股                               其他             小计
                                            新股                              转股
   股份总数                 26,221.00                                                                                                      26,221.00


26、 资本公积
                                                                                                                          单位:元 币种:人民币
          项目                       期初余额                       本期增加                     本期减少                     期末余额
资本溢价(股本溢价)                     519,364,828.05                                                                           519,364,828.05
其他资本公积                               7,453,422.23                                                                             7,453,422.23
          合计                           526,818,250.28                                                                           526,818,250.28

27、 其他综合收益
√适用 □不适用
                                                                                                                          单位:元    币种:人民币
                              期初                                               本期发生金额                                           期末
            项目
                              余额         本期所得税前     减:前期计入其他     减:所得税费   税后归属于母公   税后归属于少           余额

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                                      发生额       综合收益当期转         用    司          数股东
                                                       入损益
一、以后不能重分类进损
益的其他综合收益
其中:重新计算设定受益
计划净负债和净资产的
变动
  权益法下在被投资单
位不能重分类进损益的
其他综合收益中享有的
份额



二、以后将重分类进损益   626,017.41   -21,059.76                               -21,059.76            604,957.65
的其他综合收益
其中:权益法下在被投资
单位以后将重分类进损
益的其他综合收益中享
有的份额
   可供出售金融资产公
允价值变动损益
   持有至到期投资重分
类为可供出售金融资产
损益
   现金流量套期损益的
有效部分
   外币财务报表折算差    626,017.41   -21,059.76                               -21,059.76            604,957.65

其他综合收益合计         626,017.41   -21,059.76                               -21,059.76            604,957.65



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28、 盈余公积
                                                                                                                 单位:元 币种:人民币
          项目                    期初余额                 本期增加                      本期减少                    期末余额
法定盈余公积                        36,518,460.19                                                                        36,518,460.19
          合计                      36,518,460.19                                                                        36,518,460.19

29、 未分配利润
                                                                                                                 单位:元    币种:人民币
                          项目                                           本期                                    上期
调整前上期末未分配利润                                                          -41,948,798.63                              69,200,742.91
调整期初未分配利润合计数(调增+,调减-)
调整后期初未分配利润                                                            -41,948,798.63                           69,200,742.91
加:本期归属于母公司所有者的净利润                                               -9,248,945.94                          -32,135,312.46
减:提取法定盈余公积
    提取任意盈余公积
    提取一般风险准备
    应付普通股股利
    转作股本的普通股股利
期末未分配利润                                                                  -51,197,744.57                              37,065,430.45

30、 营业收入和营业成本
                                                                                                                 单位:元    币种:人民币
                                            本期发生额                                              上期发生额
        项目
                                 收入                      成本                           收入                         成本
 主营业务                        422,155,400.23            331,866,291.81                 439,940,600.82               355,218,859.72
 其他业务                          3,027,550.70                 431,283.92                  3,390,302.35                 1,800,971.32
         合计                    425,182,950.93            332,297,575.73                 443,330,903.17               357,019,831.04



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31、 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
营业税                                               497,117.49                         749,431.12
城市维护建设税                                     2,173,414.55                       1,984,939.82
教育费附加                                         2,006,752.55                       1,616,579.60
价格调控基金                                         331,948.01                         445,289.37
                      合计                         5,009,232.60                       4,796,239.91



32、 销售费用
                                                                          单位:元    币种:人民币
                        项目         本期发生额                       上期发生额
一、人员费用                                         2,255,539.74                     2,332,642.30
二、陆运费                                          14,402,251.93                    20,071,510.55
三、仓储费                                          19,761,691.15                    19,969,630.12
四、港杂费                                           2,715,748.67                     4,007,603.23
五、折旧与摊销                                       1,598,789.66                     2,374,283.23
六、商检费                                             203,661.13                       222,725.37
七、手续费                                             867,887.24                       819,520.65
八、财产保险费                                         406,567.13                       533,749.72
九、装卸费                                             369,601.13                       616,859.12
十、清关费                                             982,337.79                     1,123,349.25
十一、物料消耗                                         122,380.65                       106,592.50
十二、认证费                                             2,230.00                        11,636.15
十三、其他                                            1,553,363.6                     1,056,096.65
                        合计                        45,242,049.82                    53,246,198.84




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33、 管理费用
                                                                           单位:元 币种:人民币
                       项目                   本期发生额                   上期发生额
一、职工薪酬                                               13,185,522.41             13,728,834.73
二、固定资产折旧                                            5,788,170.91              3,689,561.19
三、无形资产摊销                                            1,649,728.64              1,390,353.58
四、税金                                                    3,850,836.56              2,727,277.20
五、业务招待费                                                515,097.44                580,385.88
六、差旅费                                                    390,387.15                445,900.91
七、中介机构费                                              1,183,335.78              3,297,090.03
八、汽车维持费                                                492,594.26                570,236.47
九、长期待摊费用摊销                                          353,954.94                353,954.94
十、水电费                                                    588,209.59                572,009.13
十一、办公费                                                  255,300.68                264,781.52
十二、董事会费                                                395,393.90                287,071.45
十三、物业费                                                  231,765.14                234,791.91
十四、电话费                                                  196,419.84                215,145.14
十五、会议费                                                   32,300.00                 70,469.62
十六、修理费                                                   60,002.24                420,392.47
十七、其他                                                  1,346,529.71              1,622,505.17
合计                                                       30,515,549.19             30,470,761.34



34、 财务费用
                                                                           单位:元 币种:人民币
                       项目                   本期发生额                   上期发生额
利息支出                                                   28,528,954.15             29,441,028.38
利息收入                                                   -1,751,797.71             -1,573,424.29
汇兑损失(收益)                                           -3,935,553.35             -6,605,464.37
其他支出                                                      106,126.92              2,607,509.23
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合计                                                                           22,947,730.01                             23,869,648.95

35、 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                                                             188,054.30                                          31,651.47
七、固定资产减值损失                                                                                                      3,535,991.58
                          合计                                           188,054.30                                       3,567,643.05



36、 营业外收入
                                                                                                                单位:元 币种:人民币
             项目                本期发生额                              上期发生额                     计入当期非经常性损益的金额
非流动资产处置利得合计                     2,864,678.82                                                                   2,864,678.82
其中:固定资产处置利得                       722,497.91                                                                     722,497.91
       无形资产处置利得                    2,142,180.91                                                                   2,142,180.91
债务重组利得                                                                           265,032.35
政府补助                                     532,381.54                                117,287.65                           532,381.54
  其他                                        60,281.15                                476,975.78                            60,281.15
             合计                          3,457,341.51                                859,295.78                         3,457,341.51

计入当期损益的政府补助
√适用 □不适用
                                                                                                                 单位:元 币种:人民币

           补助项目              本期发生金额                           上期发生金额                      与资产相关/与收益相关

万荣县水资源管理委员会办公室                    150,000.00                                          与收益相关
(节水工程补助款)
外经贸区域协调发展资金款                         60,000.00                                          与收益相关
韩城市会计核算中心工业保增长奖                   50,000.00                                          与收益相关
                                                         77 / 106
                                                  2015 年半年度报告




励资金
生产线改造补助款                               75,000.00                                       与资产相关
临猗县闫家庄乡政府绿化补贴                     20,000.00                                       与收益相关
工业节水项目补助资金                          100,000.00                                       与收益相关
政府所得税补贴                                 16,355.88                             76,945.77 与收益相关
昭通市省级农业产业化项目扶持资                 41,025.66                             40,341.88 与资产相关

在线运营补助                                   20,000.00                                         与收益相关
              合计                            532,381.54                            117,287.65                  /



37、 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
非流动资产处置损失合计                                                                6,083.61
其中:固定资产处置损失                                                                6,083.61
对外捐赠                                                                              3,000.00
其他                                           2,800.53                             115,797.56                             2,800.53
            合计                               2,800.53                             124,881.17                             2,800.53



38、 所得税费用
(1) 所得税费用表
                                                                                                            单位:元   币种:人民币
                     项目                                 本期发生额                                    上期发生额
当期所得税费用                                                         2,672,552.74                                     737,127.19
                     合计                                              2,672,552.74                                     737,127.19



                                                       78 / 106
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39、 其他综合收益
详见附注

40、 现金流量表项目
(1).   收到的其他与经营活动有关的现金:
                                                                                   单位:元   币种:人民币
                         项目                     本期发生额                   上期发生额
单位往来款                                                      8,382,179.96                  12,925,945.38
利息收入                                                        1,383,131.30                   1,574,583.42
政府补助                                                          416,355.88                     396,945.77
其他                                                           17,098,522.38                   4,677,055.37
                         合计                                  27,280,189.52                  19,574,529.94



(2).   支付的其他与经营活动有关的现金:
                                                                                   单位:元   币种:人民币
                         项目                    本期发生额                    上期发生额
陆运费                                                         15,348,482.19                  19,451,210.84
单位往来款                                                      5,407,565.27                  15,465,287.14
仓储费                                                         19,959,482.44                  21,064,102.88
其他付现营销及管理费用                                         22,065,549.67                   4,288,475.46
港杂费                                                          2,484,113.87                   3,710,829.39
票据保证金                                                                                    10,000,000.00
手续费                                                            890,153.82                     751,581.00
中介机构费                                                        981,703.43                   2,883,374.12
清关费                                                            993,560.49                   1,147,418.13
装卸费                                                            391,102.59                     552,860.78
其他                                                            2,849,868.43                  10,005,667.05
                         合计                                  71,371,582.20                  89,320,806.79
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(3).     支付的其他与筹资活动有关的现金
                                                                                              单位:元     币种:人民币
                         项目                                本期发生额                     上期发生额
融资手续费                                                                     180,000.00                   2,715,268.20
                         合计                                                  180,000.00                   2,715,268.20
41、 现金流量表补充资料
(1) 现金流量表补充资料
                                                                                               单位:元    币种:人民币
                     补充资料                                  本期金额                      上期金额
1.将净利润调节为经营活动现金流量:
净利润                                                                    -10,235,252.48                  -29,642,132.54
加:资产减值准备                                                              188,054.30                    3,567,643.05
固定资产折旧、油气资产折耗、生产性生物资产折旧                             27,629,062.22                   34,981,962.26
无形资产摊销                                                                1,686,724.06                      933,563.74
长期待摊费用摊销                                                              314,265.84                      388,169.88
处置固定资产、无形资产和其他长期资产的损失(收益以                                -41.24                        6,083.61
“-”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)                                            29,334,199.86                   29,441,028.38
投资损失(收益以“-”号填列)
递延所得税资产减少(增加以“-”号填列)
递延所得税负债增加(减少以“-”号填列)
存货的减少(增加以“-”号填列)                                          308,825,208.62                  310,699,164.34
经营性应收项目的减少(增加以“-”号填列)                                -40,013,061.32                  -19,470,882.53
经营性应付项目的增加(减少以“-”号填列)                                 11,008,001.27                   28,283,249.78
其他
经营活动产生的现金流量净额                                                328,737,161.13                  359,187,849.97
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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                                                           212,294,180.21                465,029,066.25
减:现金的期初余额                                                       317,703,869.21                156,173,182.44
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                                                -105,409,689.00                308,855,883.81



(2) 现金和现金等价物的构成
                                                                                            单位:元    币种:人民币
                     项目                                    期末余额                     期初余额
一、现金                                                                 212,294,180.21             317,703,869.21
其中:库存现金                                                                69,659.09                  69,860.11
    可随时用于支付的银行存款                                             212,224,511.15             317,633,999.13
    可随时用于支付的其他货币资金                                                   9.97                       9.97
    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                                             212,294,180.21             317,703,869.21
其中:母公司或集团内子公司使用受限制的现金和现金
等价物

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42、 所有权或使用权受到限制的资产
√适用 □不适用
                                                                                                               单位:元   币种:人民币
                      项目                                        期末账面价值                               受限原因
固定资产                                                                         5,259,289.90 法院冻结
                      合计                                                       5,259,289.90                   /



43、 外币货币性项目
√适用 □不适用
(1).   外币货币性项目:
                                                                                                                             单位:元
                                                                                                               期末折算人民币
                   项目                            期末外币余额                     折算汇率
                                                                                                                   余额
货币资金                                                                                                                 5,197,195.34
其中:美元                                                   310,140.57                          6.1136                  1,896,075.39
      欧元                                                       503.70                          6.8699                      3,460.37
      澳大利亚元                                                   1.00                          4.6993                          4.70
      新加坡元                                               723,487.25                          4.5580                  3,297,654.88
应收账款                                                                                                               97,400,816.02
其中:美元                                                15,931,826.75                          6.1136                97,400,816.02
其他应收账款                                                                                                               546,918.80
其中:美元                                                     89,459.37                         6.1136                    546,918.80
应付账款                                                                                                                    54,932.16
其中:美元                                                        8,985.24                       6.1136                     54,932.16



(2).   境外经营实体说明,包括对于重要的境外经营实体,应披露其境外主要经营地、记账本位币及选择依据,记账本位币发生变化的还应披露原因。
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√适用 □不适用

 公司名称                      主要经营地                 记账本位币   记账本位币选择依据

 ZHONGLU AMERICA CORPORATION   美国                       美元         当地货币




                                            83 / 106
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八、在其他主体中的权益
1、 在子公司中的权益
√适用 □不适用
(1).   企业集团的构成
    子公司                                                                        持股比例(%)                         取得
                        主要经营地        注册地       业务性质
      名称                                                                直接                  间接                  方式
山东鲁菱果汁有    山东乳山           山东乳山      果汁生产与销售                 70.00                        设立
限公司
乳山中鲁生物饲    山东乳山           山东乳山      饲料生产与销售                 40.00                        设立
料有限公司
青岛国投中鲁果    山东青岛           山东青岛      果汁加工、仓储等               95.00                5.00    设立
汁有限公司
河北国投中鲁果    河北辛集           河北辛集      果汁生产与销售                 60.00                27.00   设立
蔬汁有限公司
辽宁国投中鲁果    辽宁盖州           辽宁盖州      果汁生产与销售                100.00                        设立
汁有限公司
山西国投中鲁果    山西芮城           山西芮城      果汁生产与销售                100.00                        设立
汁有限公司
万荣中鲁果汁有    山西万荣           山西万荣      果汁生产与销售                 65.00                        设立
限公司
韩城中鲁果汁有    陕西韩城           陕西韩城      果汁生产与销售                 75.00                        设立
限公司
云南国投中鲁果    云南昭通           云南昭通      果汁生产与销售                100.00                        设立
汁有限公司
乳山中诚果汁饮    山东乳山           山东乳山      果汁生产与销售                100.00                        非同一控制下企业合
料有限公司                                                                                                     并
临猗国投中鲁果    山西临猗           山西临猗      果汁生产与销售                 50.00                26.56   设立
汁有限责任公司
富平中鲁果蔬汁    陕西富平           陕西富平      果汁生产与销售                 95.00                5.00    非同一控制下企业合


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有限公司                                                                                                                  并
中鲁美洲有限公      美国加州         美国加州             果汁销售                        100.00                          设立

中新果业有限公      新加坡           新加坡               果汁生产与销售                   53.11                          非同一控制下企业合
司                                                                                                                        并
徐州中新果业有      江苏丰县         江苏丰县             果汁生产与销售                                         53.11    非同一控制下企业合
限责任公司                                                                                                                并
运城中新果业有      山西临猗         山西临猗             果汁生产与销售                                         53.11    非同一控制下企业合
限责任公司                                                                                                                并
国投中鲁果汁有      北京             北京                 果汁销售                        100.00                          设立
限公司

    在子公司的持股比例不同于表决权比例的说明:
    (1)子公司山西国投中鲁果汁有限公司持有青岛国投中鲁果汁有限公司剩余 5%股权,由本公司代为行使表决权。
    (2)子公司乳山中诚果汁饮料有限公司持有河北国投中鲁果蔬汁有限公司 27%股权,由本公司代为行使表决权。
    (3)子公司中新果业有限公司持有临猗国投中鲁果汁有限责任公司 50%股权,对应本公司间接持股 26.56%部分由本公司代为行使表决权。
    (4)子公司山西国投中鲁果汁有限公司持有富平国投中鲁果蔬汁有限公司剩余 5%股权,由本公司代为行使表决权。




    持有半数或以下表决权但仍控制被投资单位、以及持有半数以上表决权但不控制被投资单位的依据:
    公司拥有乳山中鲁生物饲料有限公司 40%股权纳入合并范围是根据该公司的公司章程规定,本公司对其拥有实际控制权,因此将其纳入合并范围;



(2).   重要的非全资子公司
                                                                                                                         单位:元   币种:人民币
                               少数股东持股                                         本期向少数股东宣告分派的股
       子公司名称                                      本期归属于少数股东的损益                                      期末少数股东权益余额
                                   比例                                                         利
山东鲁菱果汁有限公司                          30.00%                  -469,492.08                                                64,422,125.51
乳山中鲁生物饲料有限                          60.00%                  -100,988.77                                                 2,989,356.29
公司


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河北国投中鲁果蔬汁有                           13.00%                       636,156.55                                                 7,419,569.16
限公司
万荣中鲁果汁有限公司                           35.00%                   -1,315,302.20                                                  3,619,687.61
韩城中鲁果汁有限公司                           25.00%                      134,260.09                                                 27,920,933.64
临猗国投中鲁果汁有限                           23.44%                      -74,605.29                                                 -1,268,073.06
责任公司
中新果业有限公司                               46.89%                       203,665.16                                                42,733,701.64




(3).   重要非全资子公司的主要财务信息
                                                                                                                             单位:万元 币种:人民币
                                      期末余额                                                                 期初余额
子公司
                                                          非流动                                                               非流动负
名称       流动资产 非流动资产 资产合计       流动负债           负债合计         流动资产    非流动资产 资产合计     流动负债          负债合计
                                                            负债                                                                   债
  山东鲁   9,455.58   15,934.80   25,390.38   3,888.40           3,888.40         13,442.82   15,426.90   28,869.72   7,211.24          7,211.24
菱果汁
有限公

  韩城中   9,053.35    2,702.75   11,756.10      784.21   52.50      836.71       8,912.75     2,986.77   11,899.52       973.84   60.00   1,033.84
鲁果汁
有限公

  万荣中   3,784.04    2,350.90   6,134.94    4,403.02             4,403.02       3,359.17     2,442.95   5,802.12    3,694.41             3,694.41
鲁果汁
有限公

  临猗国   3,562.06    3,176.39   6,738.45    6,669.42             6,669.42       10,674.33    3,303.13   13,977.46   13,876.60            13,876.60
投中鲁
果汁有
限责任


                                                                       86 / 106
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公司
  河北国   7,190.81    4,751.62    11,942.43    5,415.24             5,415.24       10,182.80     4,947.95   15,130.75    9,092.91               9,092.91
投中鲁
果蔬汁
有限公

    乳山     385.78      146.33       532.11       33.89                 33.89         386.64       156.90     543.54         28.48                 28.48
中鲁生
物饲料
有限公

  中新果   6,701.50    7,766.20    14,467.70    7,619.96             7,619.96       11,550.92    13,518.00   25,068.92    12,630.72             12,630.72
业有限
公司


                                                   本期发生额                                                          上期发生额
     子公司名称                                                          经营活动现金                                                        经营活动现金
                          营业收入        净利润        综合收益总额                            营业收入      净利润       综合收益总额
                                                                             流量                                                                流量
  山东鲁菱果汁有限公        5,062.33       -156.50           -156.50             2,243.96        5,934.54       -108.27         -108.27          1,227.21

  韩城中鲁果汁有限公        1,523.64            53.70            53.70              -25.97       2,834.63       -133.49         -133.49             18.34

  万荣中鲁果汁有限公              56.93    -375.80           -375.80                  1.67       4,072.75        490.85             490.85         129.97

  临猗国投中鲁果汁有        3,811.57           -31.83           -31.83              -24.19       4,698.98        108.89             108.89      -3,943.62
限责任公司
  河北国投中鲁果蔬汁        3,970.58           489.35           489.35              -756.67      4,638.03        364.95             364.95          40.43
有限公司



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  乳山中鲁生物饲料有            165.04     -16.83          -16.83                 134.40            28.35    -20.82           -20.82           -40.22
限公司
 中新果业有限公司             7,621.34      90.68           90.68                 -11.84        7,425.98     303.57           303.57           359.65




九、与金融工具相关的风险
√适用 □不适用
    本公司从事风险管理的目标是在风险和收益之间取得平衡,将风险对本公司经营业绩的负面影响降至最低水平,使股东和其他权益投资者的利益最
大化。基于该风险管理目标,本公司风险管理的基本策略是确认和分析本公司面临的各种风险,建立适当的风险承受底线和进行风险管理,并及时可靠
地对各种风险进行监督,将风险控制在限定的范围内。本公司的金融工具面临的主要风险是信用风险、流动风险及市场风险。
    本公司的主要金融工具,包括货币资金、持有至到期投资等,这些金融工具的主要目的在于为本公司的运营融资。本公司还有多种因经营而直接产
生的其他金融资产和负债,比如应收账款、应收票据、应付账款及应付票据等。
    1.金融工具分类
    (1)资产负债表日的各类金融资产的账面价值如下:                           单位:元 币种:人民币
                                                                                                 期末余额

               金融资产项目              以公允价值计量且其变动计入当期                持有至                  贷款和        可供出售
                                                                                                                                           合计
                                                 损益的金融资产                       到期投资                应收款项       金融资产

货币资金                                                                                                    212,294,180.21              212,294,180.21

应收账款                                                                                                    126,824,595.97              126,824,595.97

应收利息                                                                                                         17,743.97                   17,743.97

其他应收款                                                                                                   16,142,514.09               16,142,514.09




    接上表:



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                                                                                      期初余额

      金融资产项目       以公允价值计量且其变动计入当期损益的        持有至                  贷款和                      可供出售
                                                                                                                                       合计
                                      金融资产                       到期投资               应收款项                     金融资产

货币资金                                                                                      327,703,869.21                           327,703,869.21

应收账款                                                                                      121,449,476.45                           121,449,476.45

应收利息                                                                                             259,566.37                               259,566.37

其他应收款                                                                                       24,115,055.43                             24,115,055.43



    (2)资产负债表日的各类金融负债的账面价值如下:                                       单位:元     币种:人民币

                                                                                                 期末余额

               金融负债项目                以公允价值计量且其变动计入当期损益的金融负
                                                                                                      其他金融负债                  合计
                                                                债

短期借款                                                                                                     849,477,840.86          849,477,840.86

应付账款                                                                                                      31,348,403.69           31,348,403.69

应付利息                                                                                                          5,204,166.65         5,204,166.65

应付股利                                                                                                          4,386,615.00         4,386,615.00

其他应付款                                                                                                    28,804,002.13           28,804,002.13

专项应付款                                                                                                          700,000.00              700,000.00



    接上表:

               金融负债项目                                                                      期初余额




                                                                           89 / 106
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                                     以公允价值计量且其变动计入当期损益的金融负
                                                                                    其他金融负债                     合计
                                                         债

短期借款                                                                                 1,205,991,870.07            1,205,991,870.07

应付账款                                                                                    67,680,642.09               67,680,642.09

应付利息                                                                                     7,555,793.39                7,555,793.39

应付股利                                                                                     4,386,615.00                4,386,615.00

其他应付款                                                                                  31,401,564.05               31,401,564.05

专项应付款                                                                                     700,000.00                   700,000.00


    2、信用风险
    信用风险,是指金融工具的一方不能履行义务,造成另一方发生财务损失的风险。本公司仅与经认可的、信誉良好的第三方进行交易。按照本公司
的政策,需对所有要求采用信用方式进行交易的客户进行信用审核。由于本公司仅与经认可的且信誉良好的第三方进行交易,所以无需担保物。本公司
对应收账款余额进行持续监控,以确保本公司不致面临重大坏账风险。本公司的其他金融资产包括货币资金及其他应收款等,这些金融资产的信用风险
源自交易对手违约,最大风险敞口等于这些工具的账面金额。本公司因应收账款和其他应收款产生的信用风险敞口的量化数据,参见第八节七、 2 和 5
的披露。
    3、流动风险
    流动风险,是指企业在履行以交付现金或其他金融资产的方式结算的义务时发生资金短缺的风险。本公司通过利用银行借款、票据贴现及债务等方
式维持资金延续性与灵活性之间的平衡,以管理其流动性风险。于报告期末,本公司所有的金融负债均预计在 1 年内到期偿付。
    4、市场风险
    市场风险,是指金融工具的公允价值或未来现金流量因市场价格变动而发生波动的风险。
    (1)汇率风险
    汇率风险,是指金融工具的公允价值或未来现金流量因外汇汇率变动而发生波动的风险。人民币升值是国内市场经济和经济金融形势发展到一定阶
段的必然产物,对消费、投资、外贸等领域都有深远影响。公司出口销售主要以美元结算,人民币对美元汇率的波动会对公司的利润产生一定影响。
    (2)利率风险
    利率风险,是指金融工具的公允价值或未来现金流量因市场利率变动而发生波动的风险。因本公司报告期内发生的借款为短期流动资金借款,借款
利率为合同固定利率。而且截止报告期末,本公司借款余额 8.49 亿元,因此银行贷款基准利率的波动会对公司的利润产生一定影响。




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十、关联方及关联交易
1、 本企业的母公司情况

                                                                                                  母公司对本企业的持股比    母公司对本企业的表决权比
       母公司名称               注册地              业务性质              注册资本(万元)
                                                                                                          例(%)                       例(%)

国家开发投资公司        北京                   投资管理                           1,947,051.12                     44.37                           44.37
2、 本企业的子公司情况



     序号                           企业名称                           子公司类型                企业类型              注册地            法人代表

1            山东鲁菱果汁有限公司                              控股                       有限责任公司           山东乳山                  张健

2            韩城中鲁果汁有限公司                              控股                       有限责任公司           陕西韩城                 张健

3            乳山中诚果汁饮料有限公司                          全资                       有限责任公司           山东乳山                  张健

4            万荣中鲁果汁有限公司                              控股                       有限责任公司           山西万荣                 郑建民

5            山西国投中鲁果汁有限公司                          全资                       有限责任公司           山西芮城                 郑建民

6            青岛国投中鲁果汁有限公司                          控股                       有限责任公司           山东青岛                  陈昊

7            临猗国投中鲁果汁有限责任公司                      控股                       有限责任公司           山西临猗                 冯智勇

8            富平中鲁果蔬汁有限公司                            控股                       有限责任公司           陕西富平                 冯智勇

9            中鲁美洲有限公司                                  全资                       有限责任公司           美国加州                  崔泫

10           河北国投中鲁果蔬汁有限公司                        控股                       有限责任公司           河北辛集                 庞甲青

11           辽宁国投中鲁果汁有限公司                          全资                       有限责任公司           辽宁盖州                 苏卫华

12           云南国投中鲁果汁有限公司                          全资                       有限责任公司           云南昭通                 王思新

13           乳山中鲁生物饲料有限公司                          控股                       有限责任公司           山东乳山                 矫丕训




                                                                           91 / 106
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     序号                          企业名称                           子公司类型                   企业类型               注册地           法人代表

14          中新果业有限公司                                  控股                         股份有限公司          新加坡                        张继明

15          运城中新果业有限责任公司                          控股                         有限责任公司          山西临猗                       侯雷

16          徐州中新果业有限责任公司                          控股                         有限责任公司          江苏丰县                       侯雷

17          国投中鲁果汁有限公司                              全资                         有限责任公司          北京                           庞甲青



      接上表:

     序号                    业务性质                  注册资本                          持股比例(%)        表决权比例(%)           组织机构代码

1           果汁生产与销售                    1,178.00 万美元                                       70.00                  70.00   61379007-6

2           果汁生产与销售                    1,000.00 万美元                                       75.00                  75.00   71972667-0

3           果汁生产与销售                    2,296.59 万元                                        100.00                 100.00   74657174-X

4           果汁生产与销售                    1,765.00 万元                                         65.00                  65.00   74857253-5

5           果汁生产与销售                    5,000.00 万元                                        100.00                 100.00   77013380-3

6           果汁加工、仓储等                  1,000.00 万元                                         95.00                 100.00   77351967-2

7           果汁生产与销售                    5,000.00 万元                                         50.00                  76.56   78325381-2

8           果汁生产与销售                    2,000.00 万元                                         95.00                 100.00   74861093-3

9           果汁销售                          50.00 万美元                                         100.00                 100.00   BJ1101064

10          果汁生产与销售                    5,000.00 万元                                         60.00                  87.00   66107809-1

11          果汁生产与销售                    1,500.00 万元                                        100.00                 100.00   66124814-2

12          果汁生产与销售                    4,300.00 万元                                        100.00                 100.00   66264856-X

13          饲料生产与销售                    500.00 万元                                           40.00                  40.00   55092940-4



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     序号                    业务性质                    注册资本                       持股比例(%)             表决权比例(%)            组织机构代码

14          投资管理                           25,209.34 万元                                      53.11                     53.11      200208395H

15          果汁生产与销售                     250.00 万美元                                       53.11                     53.11      78581480-4

16          果汁生产与销售                     587.399 万美元                                      53.11                     53.11      76513061-6

17          果汁销售                           11,700.00 万元                                     100.00                    100.00      16678005-1




3、 其他关联方情况
√适用 □不适用
                      其他关联方名称                                                                    其他关联方与本企业关系
国投高科技投资有限公司                                              母公司的全资子公司
国投财务有限公司                                                    母公司的控股子公司
海南兆涛科技发展有限公司                                            其他
日本三菱商事株式会社                                                其他
日本株式会社阿部商社                                                其他



4、 关联交易情况
(1). 购销商品、提供和接受劳务的关联交易
√适用 □不适用
采购商品/接受劳务情况表
                                                                                                                                     单位:元 币种:人民币
              关联方                               关联交易内容                               本期发生额                               上期发生额
日本三菱商事株式会社                    销售商品                                                      42,159,752.72                            67,515,709.26
日本株式会社阿部商社                    销售商品                                                                                                  154,063.30
海南兆涛科技发展有限公司                销售商品                                                          31,910,309.16                        22,293,698.54




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(2). 关联方资金拆借
√适用 □不适用
                                                                                   单位:元     币种:人民币
          关联方         拆借金额                       起始日            到期日              说明
拆入
国投财务有限公司            100,000,000.00   2014-10-15           2015-4-15        贷款利率 5.600%,本期支
                                                                                   付利息 178.89 万元
国投财务有限公司            100,000,000.00   2014-11-18           2015-5-18        贷款利率 5.600%,本期支
                                                                                   付利息 230.22 万元
国投高科技投资有限公司      100,000,000.00   2014-10-15           2015-4-15        贷款利率 5.600%,本期支
                                                                                   付利息 178.89 万元
国投高科技投资有限公司      100,000,000.00   2014-12-17           2015-6-17        贷款利率 5.600%,本期支
                                                                                   付利息 276.89 万元
国投财务有限公司            200,000,000.00   2015-4-14            2016-4-14        贷款利率 5.35%,本期支付
                                                                                   利息 202.11 万元
国投财务有限公司            200,000,000.00   2015-5-15            2016-5-15        贷款利率 4.845%,本期支
                                                                                   付利息 99.59 万元
国投高科技有限公司          100,000,000.00   2015-5-20            2015-11-20       贷款利率 4.59%,本期支付
                                                                                   利息 40.8 万元
国投高科技有限公司          100,000,000.00   2015-6-17            2015-12-17       贷款利率 4.59%,本期支付
                                                                                   利息 5.1 万元
国家开发投资公司            100,000,000.00   2015-6-9             2015-12-9        贷款利率 4.59%,本期支付
                                                                                   利息 15.3 万元




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(3). 其他关联交易

                                                                                        本期发生额                          上期发生额
                                            关联交易   关联方定价方
               企业名称                                                                          占同类交易                                占同类交易
                                              内容     式及决策程序         金额(元)                               金额(元)
                                                                                               金额的比例(%)                         金额的比例(%)
           国投财务有限公司                 利息收入       市场价          536,741.17                30.64           620,158.36              39.41
           国投财务有限公司                 利息支出       市场价        11,519,634.94               40.38          2,715,000.00               9.22
           国投财务有限公司                  手续费        市场价                                                   1,240,000.00             50.53
                              注
           国投财务有限公司                                                                                        189,215,959.67           100.00
     国投高科技投资有限公司                  手续费        市场价           15,000.00                14.76
           国家开发投资公司                 利息支出       市场价          280,500.00                0.98
     国投高科技投资有限公司                 利息支出       市场价         4,929,555.56               17.28          4,816,000.00             16.36
    注:为子公司山西国投中鲁果汁有限公司、富平中鲁果蔬汁有限公司及临猗国投中鲁果汁有限责任公司将公司开具的承兑汇票在票据到期日之前向
国投财务有限公司进行附加追索权的票据贴现业务。



5、 关联方应收应付款项
√适用 □不适用
(1). 应收项目
                                                                                                                                 单位:元    币种:人民币
                                                                 期末余额                                             期初余额
      项目名称                     关联方
                                                       账面余额                坏账准备                 账面余额                    坏账准备
                          日本三菱商事株式会             5,959,794.06                                     3,044,621.65
应收账款
                          社
应收账款                  日本株式会社阿部商               37,278.04                                          37,310.97


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                                                             2015 年半年度报告

                       社
                       海南兆涛科技发展有         36,671,219.23                                        6,536,219.76
应收账款
                       限公司
应收利息               国投财务有限公司                17,743.97                                        259,566.37



(2). 应付项目
                                                                                                                            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
应付利息                         国投高科技投资有限公司                                   255,000.00                                  342,222.22
应付利息                         国投财务有限公司                                         566,388.89                                  342,222.22
应付利息                         国家开发投资公司                                         127,500.00




十一、 承诺及或有事项
1、 或有事项
√适用 □不适用
(1). 资产负债表日存在的重要或有事项
    1.2010 年陈振强等 11 名果农以临猗国投中鲁果汁有限责任公司(以下简称“临猗国投”)原料采购部赵凡冒领占用其落果款为由,于 2013 年 3 月
将临猗国投起诉至临猗县人民法院,要求临猗国投支付果款。2013 年 9 月 22 日,山西省临猗县人民法院作出《民事判决书》((2013)临民一初字第 562
号至 572 号),判决临猗国投向陈振强等 11 名支付落果款共计 840,659.80 元,以及诉讼费用共计 18,284.00 元。2013 年 10 月 19 日,临猗国投向山西
省运城市中级人民法院提起上诉,请求依法撤销原判并驳回陈振强等 11 名的起诉。2014 年 3 月 4 日,山西省运城市中级人民法院作出《民事判决书》,
判决撤销山西省临猗县人民法院作出的上述民事判决,并发回临猗县人民法院重审。2014 年 6 月 13 日,山西省临猗县人民法院作出《民事裁定书》,鉴
于陈振强等 11 名的落果被赵凡所骗,并已于 2011 年 4 月 20 日以赵凡涉嫌诈骗为由向临猗县公安局报案,临猗县公安局已对赵凡诈骗案立案侦查,仍在
侦查过程中,该案按照先刑事后民事的原则,最终裁定中止诉讼。
    2. 临猗国投成立时其发起人三门峡湖滨果汁有限责任公司(以下简称“三门峡湖滨”)、新湖滨(三门峡)发展有限责任公司(以下简称“新湖滨三
门峡公司”)出资设备在其所有权转移至临猗国投之前,已被用于抵押借款,借款到期后三门峡湖滨和新湖滨三门峡公司未予以偿还,因上述股东办理财
产抵押登记日早于出资资产实际交付日,三门峡湖滨和新湖滨三门峡公司存在出资不实行为。2013 年 9 月 10 日,临猗国投向山西省临猗县人民法院起
诉三门峡湖滨和新湖滨三门峡公司,要求两家公司补缴出资及损失 2,712,739.00 元,并请求判决对该两家公司已投资的机器设备具有留置权,临猗国投


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有权就该机器设备优先受偿。2013 年 10 月 17 日,临猗国投向山西省临猗县人民法院提出财产保全,同日,山西省临猗县人民法院作出民事裁定书((2013)
临商初字第 1470 号、1471 号),对相关机器设备予以查封并公告。临猗县法院于 2014 年 2 月 12 日开庭审理本案,截止本财务报告批准报出日,尚未作
出判决。



十二、 资产负债表日后事项


1、 其他资产负债表日后事项说明
    2015 年 7 月 10 日,公司控股股东国家开发投资公司通过上海证券交易所竞价交易系统在二级市场增持了公司股份 499,926 股,约占公司已发行总
股份的 0.19 %。增持前国家开发投资公司持有公司的股份数量为 116,355,543 股,约占公司已发行总股份的 44.37%,增持后持有公司的股份数量为 116,
855,469 股,约占公司已发行总股份的 44.56%。
    国家开发投资公司拟在未来 12 个月内(自 2015 年 7 月 10 日起),继续通过上海证券交易所竞价交易系统在二级市场增持公司股份,累计增持比例
不超过公司已发行总股份的 2%(含本次已增持的股份)。



十三、 其他重要事项
1、 其他
    1. 外币折算

                                        项目                                                            本期金额(元)
                              计入当期损益的汇兑损失                                                               -3,935,553.35
                                       合   计                                                                     -3,935,553.35


    2. 租赁
    经营租赁出租人租出资产情况

                   资产类别                                期末账面价值(元)                             期初账面价值(元)
           房屋、建筑物                                               4,192,782.22                                       7,736,895.96


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                      资产类别                                  期末账面价值(元)                         期初账面价值(元)
           机器设备                                                           652,308.42                                  1,005,993.25
           运输工具                                                                923.40                                      1,231.20
                       合    计                                            4,846,014.04                                   8,744,120.41


十四、 母公司财务报表主要项目注释
1、 应收账款
 (1).    应收账款分类披露:
                                                                                                                        单位:元    币种:人民币
                                                 期末余额                                                期初余额
                             账面余额                坏账准备                            账面余额            坏账准备
        种类                                                            账面                                                      账面
                                                             计提比                                                  计提比
                            金额    比例(%)        金额                 价值           金额      比例(%)   金额                   价值
                                                             例(%)                                                    例(%)
单项金额重大并单 68,158,720.50          66.98    363,208.91    5.33 67,795,511.59 168,019,730.53 85.50 3,715,043.73     2.21 164,304,686.80
独计提坏账准备的
应收账款
按信用风险特征组 33,595,362.93          33.02 7,832,529.40     23.31 25,762,833.53 28,484,317.17   14.50 7,197,066.52     25.27 21,287,250.65
合计提坏账准备的
应收账款
单项金额不重大但
单独计提坏账准备
的应收账款
      合计       101,754,083.43         /       8,195,738.31   /    93,558,345.12 196,504,047.70   /    10,912,110.25      /       185,591,937.45



期末单项金额重大并单项计提坏账准备的应收账款:
√适用□不适用
                                                                                                                        单位:元    币种:人民币


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                                                                                             期末余额
          应收账款(按单位)
                                               应收账款                       坏账准备                   计提比例                   计提理由
中鲁美洲有限公司                                 66,342,683.02                                                               未逾期
中鲁美洲有限公司                                  1,816,035.71                     363,207.14                          20    逾期 1 年以内
中鲁美洲有限公司                                          1.77                           1.77                         100    逾期 3 年以上
                   合计                          68,158,720.50                     363,208.91                /                          /



组合中,按账龄分析法计提坏账准备的应收账款:
√适用 □不适用
                                                                                                                            单位:元   币种:人民币
                                                                                             期末余额
                   账龄
                                                   应收账款                                  坏账准备                          计提比例
1 年以内
其中:1 年以内分项
未逾期                                                    22,386,437.14
逾期 1 年以内                                              3,433,932.70                               686,786.54                                20
1 年以内小计                                              25,820,369.84                               686,786.54
2至3年                                                     1,258,500.46                               629,250.23                                50
3 年以上                                                   6,516,492.63                             6,516,492.63                               100
                  合计                                    33,595,362.93                             7,832,529.40

 (2).   本期计提、收回或转回的坏账准备情况:
本期计提坏账准备金额 944,089.70 元;本期收回或转回坏账准备金额 3,660,461.65 元。

其中本期坏账准备收回或转回金额重要的:
√适用 □不适用
                                                                                                                          单位:元     币种:人民币
            单位名称                              收回或转回金额                                                    收回方式
中鲁美洲有限公司                                                              3,587,490.80    货币资金收回


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               合计                                                       3,587,490.80                              /



 (3).     按欠款方归集的期末余额前五名的应收账款情况:


                                                                                                      占应收账款
                 单位名称              款项性质          期末余额(元)             账龄                                坏账准备期末余额(元)
                                                                                                    总额的比例(%)
 中鲁美洲有限公司                      应收货款              66,342,683.02 未逾期
 中鲁美洲有限公司                      应收货款               1,816,035.71 逾期 1 年以内                    66.98                   363,207.14
 中鲁美洲有限公司                      应收货款                        1.77 逾期 3 年以上                                                    1.77
 海南兆涛科技发展有限公司              应收货款              10,052,856.84 未逾期                            9.88
 客户 5                                应收货款               4,337,599.20 未逾期
                                                                                                             7.64
 客户 5                                应收货款               3,433,932.70 逾期 1 年以内                                            686,786.54
 客户 6                                应收货款               3,947,215.27 未逾期                            3.88
 客户 7                                应收货款               3,036,627.38 3 年以上                          2.98                  3,036,627.38


               合     计                                     92,966,951.89                                  91.36                  4,086,622.83




2、 其他应收款
(1). 其他应收款分类披露:
                                                                                                                        单位:元   币种:人民币
                                          期末余额                                                       期初余额
     类别
                           账面余额           坏账准备             账面                  账面余额            坏账准备                 账面


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                                                         计提比例         价值                                                   计提比         价值
                     金额       比例(%)      金额                                         金额         比例(%)       金额
                                                           (%)                                                                   例(%)
单项金额重大并 305,905,910.03     57.49                             305,905,910.03 410,702,897.35        58.62                              410,702,897.35
单独计提坏账准
备的其他应收款
按信用风险特征 221,848,743.55     41.69 1,457,373.97         0.66 220,391,369.58 285,598,797.60          40.76 1,457,373.97         0.51 284,141,423.63
组合计提坏账准
备的其他应收款
单项金额不重大 4,333,550.32        0.81 2,919,356.17        67.37      1,414,194.15     4,333,550.32      0.62 2,919,356.17        67.37      1,414,194.15
但单独计提坏账
准备的其他应收

      合计     532,088,203.90      /      4,376,730.14      /       527,711,473.76 700,635,245.27         /       4,376,730.14      /       696,258,515.13



期末单项金额重大并单项计提坏账准备的其他应收款:
√适用□不适用
                                                                                                                                 单位:元    币种:人民币
                                                                                                       期末余额
                 其他应收款(按单位)
                                                                其他应收款                坏账准备                 计提比例               计提理由
乳山中诚果汁饮料有限公司                                        129,804,892.47                                                      未逾期
临猗国投中鲁果汁有限责任公司                                      58,576,290.48                                                     未逾期
徐州中新果业有限责任公司                                          61,966,773.26                                                     未逾期
辽宁国投中鲁果汁有限公司                                          55,557,953.82                                                     未逾期
                        合计                                    305,905,910.03                                         /                      /



组合中,按账龄分析法计提坏账准备的其他应收款:
√适用□不适用
                                                                                                                                 单位:元    币种:人民币



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                                                                                               期末余额
                          账龄
                                                            其他应收款                         坏账准备                  计提比例
1 年以内
其中:1 年以内分项
未逾期                                                          220,391,369.58
1 年以内小计                                                    220,391,369.58
3 年以上                                                          1,457,373.97                     1,457,373.97                      100.00
                          合计                                  221,848,743.55                     1,457,373.97

(2). 其他应收款按款项性质分类情况
√适用 □不适用
                     款项性质                               期末账面余额                                       期初账面余额
应收关联方款项                                                                527,746,084.06                                  685,914,846.44
应收出口退税款                                                                  1,040,640.80                                    6,102,047.66
应收代垫款                                                                                                                      5,300,000.00
应收押金                                                                          186,285.98                                      200,119.00
应收保证金及备用金                                                                110,891.92                                      142,712.01
其他                                                                            3,004,301.14                                    2,975,520.16
                       合计                                                   532,088,203.90                                  700,635,245.27



(3). 按欠款方归集的期末余额前五名的其他应收款情况:
√适用 □不适用
                                                                                                                    单位:元 币种:人民币
                                                                                      占其他应收款期末余额合计            坏账准备
      单位名称                  款项的性质     期末余额               账龄
                                                                                            数的比例(%)                   期末余额
乳山中诚果汁饮料有限      关联方款项          129,804,892.47 未逾期                                       24.40
公司
临猗国投中鲁果汁有限      关联方款项           58,576,290.48 未逾期                                         11.01
责任公司


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徐州中新果业有限责任   关联方款项              61,966,773.26 未逾期                                       11.65
公司
辽宁国投中鲁果汁有限   关联方款项              55,557,953.82 未逾期                                       10.44
公司
国投中鲁果汁有限公司   关联方款项              52,182,533.08 未逾期                                        9.81
        合计                   /              358,088,443.11               /                              67.31

3、 长期股权投资
√适用 □不适用
                                                                                                                  单位:元 币种:人民币
                                                      期末余额                                              期初余额
               项目
                                      账面余额        减值准备           账面价值          账面余额         减值准备       账面价值
对子公司投资                        480,463,518.34   30,497,208.69     449,966,309.65    454,542,281.47    30,497,208.69 424,045,072.78
               合计                 480,463,518.34   30,497,208.69     449,966,309.65    454,542,281.47    30,497,208.69 424,045,072.78

(1) 对子公司投资
√适用 □不适用
                                                                                                                  单位:元 币种:人民币
                                                                                                        本期计提减值准    减值准备期末余
       被投资单位             期初余额          本期增加             本期减少            期末余额
                                                                                                              备                额
山东鲁菱果汁有限公司         63,579,114.94                                              63,579,114.94
韩城中鲁果汁有限公司         61,428,227.63                                              61,428,227.63
乳山中诚果汁饮料有限公司     25,445,368.21                                              25,445,368.21
万荣中鲁果汁有限公司          6,500,000.00                                               6,500,000.00
山西国投中鲁果汁有限公司     50,150,000.00                                              50,150,000.00
青岛国投中鲁果汁有限公司      9,500,000.00                                               9,500,000.00
临猗国投中鲁果汁有限责任     25,000,000.00                                              25,000,000.00
公司
富平中鲁果蔬汁有限公司       19,000,000.00                                              19,000,000.00
中鲁美洲有限公司              4,010,862.00                                               4,010,862.00


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河北国投中鲁果蔬汁有限公      30,000,000.00                                            30,000,000.00

辽宁国投中鲁果汁有限公司      15,000,000.00                                         15,000,000.00
云南国投中鲁果汁有限公司      48,925,100.00                                         48,925,100.00
乳山中鲁生物饲料有限公司       2,000,000.00                                          2,000,000.00
中新果业有限公司              77,497,208.69                                         77,497,208.69                             30,497,208.69
国投中鲁果汁有限公司          16,506,400.00   25,921,236.87                         42,427,636.87
          合计               454,542,281.47   25,921,236.87                        480,463,518.34                             30,497,208.69




4、 营业收入和营业成本:
                                                                                                                   单位:元    币种:人民币
                                                            本期发生额                                         上期发生额
                  项目
                                                  收入                        成本                       收入                 成本
主营业务                                         172,452,783.06              186,673,008.17            298,399,107.77      298,111,812.53
其他业务                                            1,196,326.77                                         1,512,981.12
                  合计                           173,649,109.83              186,673,008.17            299,912,088.89      298,111,812.53



5、 投资收益
√适用 □不适用
                                                                                                                  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                                                                                                 3,000,000.00
其他                                                                                                                           910,000.00
                            合计                                                                                             3,910,000.00




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十五、 补充资料
1、 当期非经常性损益明细表
                                                                                                                    单位:元   币种:人民币
                            项目                                                 金额                                 说明
非流动资产处置损益                                                                       2,864,678.82   适用
计入当期损益的政府补助(与企业业务密切相关,按照国家统一标                                 532,381.54   适用
准定额或定量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出                                                        57,480.62   适用
所得税影响额                                                                                   -65.00   适用
少数股东权益影响额                                                                      -1,528,600.93   适用
                            合计                                                         1,925,875.05




2、 净资产收益率及每股收益
                                                                                                        每股收益
               报告期利润                  加权平均净资产收益率(%)
                                                                                 基本每股收益(元)                稀释每股收益(元)
归属于公司普通股股东的净利润                                      -1.19                             -0.035                          -0.035
扣除非经常性损益后归属于公司普通股股东的                          -1.43                             -0.043                          -0.043
净利润




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                     2015 年半年度报告




               第九节      备查文件目录


               载有法定代表人、主管会计工作负责人、会计机构负责人签名并
备查文件目录
               盖章的会计报表
               报告期内在中国证监会指定报纸上公开披露过的所有公司文件
备查文件目录
               的正本及公告的原稿
备查文件目录   2015年半年报原稿


                                                             董事长:郝建
                                     董事会批准报送日期:2015 年 8 月 17 日




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