AI assistant
TIBET DEVELOPMENT CO.,LTD — Audit Report / Information 2019
Jun 25, 2019
53796_rns_2019-06-25_890f4566-d7d3-49ff-bda7-9563a52f7998.PDF
Audit Report / Information
Open in viewerOpens in your device viewer
证券代码：000752 证券简称：西藏发展 公告编号：2019-076
西藏银河科技发展股份有限公司
关于深圳证券交易所对公司 2018 年年报问询函的回复
本公司保证信息披露的内容真实、准确、完整，没有虚假记载、误导性陈 述或重大遗漏。
“ ” 2019 5 22 2019 87 “ ” 2018
==> picture [29 x 17] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [42 x 17] intentionally omitted <==
1.
==> picture [253 x 17] intentionally omitted <==
==> picture [82 x 17] intentionally omitted <==
==> picture [204 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [248 x 16] intentionally omitted <==
==> picture [184 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [429 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [437 x 16] intentionally omitted <==
==> picture [57 x 17] intentionally omitted <==
==> picture [290 x 17] intentionally omitted <==
==> picture [197 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
1
| 案件 | 涉案金额 | 诉讼、仲裁进展 | 会计处理 |
|---|---|---|---|
| 与浙江阿拉丁控股集团 有限公司（以下简称“阿 拉丁”）借款纠纷 |
8,640万元 | 已起诉，尚未判决 | 按照诉状金额计入其他应收款，同时计入其他应 付款，对其他应收款全额计提减值准备。 |
| 与四川汶锦贸易有限公 司（以下简称“汶锦贸 易”）借款纠纷 |
16,580万元 | 已裁决 | 按照法院裁决金额计入其他应收款，同时计入其 他应付款，对其他应收款全额计提减值准备。 |
| 与冠中国际商业保理有 限公司（以下简称“冠 中国际”）票据纠纷 |
3,000万元 | 已起诉，尚未判决 | 按照法院判决金额计入其他应收款，同时计入其 他应付款，对其他应收款全额计提减值准备。 |
| 与永登县农村信用合作 社（以下简称“永登农 信社”）票据纠纷 |
3,557万元 | 已起诉，尚未判决 | 按照法院判决金额计入其他应收款，同时计入其 他应付款，对其他应收款全额计提减值准备。 |
| 与自然人吴小蓉借款纠 纷 |
2,867万元 | 已达成民事调解 | 按照法院判决金额计入其他应收款，同时计入其 他应付款，未计提坏账准备。 |
| 与浙江至中实业有限公 司（以下简称“至中实 业”）借款纠纷 |
2,512万元 | 已起诉，尚未判决 | 按照诉状金额计入预计负债，同时计入营业外支 出。 |
| 与重庆海尔小额贷款有 限公司(以下简称“海尔 小贷”)借款纠纷 |
1,052万元 | 已判决 | 按照法院裁决金额计入预计负债，同时计入营业 外支出。 |
| 与深圳瞬赐商业保理有 限公司（以下简称“瞬 赐保理”）票据纠纷 |
500万元 | 已判决 | 按照法院裁决金额计入预计负债，同时计入营业 外支出。 |
==> picture [402 x 17] intentionally omitted <==
3,570
==> picture [99 x 17] intentionally omitted <==
==> picture [296 x 17] intentionally omitted <==
==> picture [85 x 17] intentionally omitted <==
1 2 13 -
==> picture [85 x 17] intentionally omitted <==
==> picture [100 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [29 x 17] intentionally omitted <==
==> picture [388 x 17] intentionally omitted <==
==> picture [57 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
2
3 3,570
==> picture [184 x 16] intentionally omitted <==
==> picture [141 x 16] intentionally omitted <==
==> picture [141 x 16] intentionally omitted <==
==> picture [156 x 16] intentionally omitted <==
==> picture [47 x 16] intentionally omitted <==
==> picture [280 x 16] intentionally omitted <==
1 8
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [403 x 16] intentionally omitted <==
4
==> picture [125 x 16] intentionally omitted <==
==> picture [429 x 16] intentionally omitted <==
==> picture [224 x 16] intentionally omitted <==
| 序号 | 案件类型 | 案件名称 | 借款人（开票 人、承兑人） |
资金占用方 | 会计处理 | 会计处理 | |
|---|---|---|---|---|---|---|---|
| 方式 | 原因及合理性 | ||||||
| 1 | 独立对外 借款 |
与自然人 吴小蓉借 款纠纷 |
西藏发展 | 天易隆兴 | 本金：确认对 资金提供方 的债务，同 时，由于我公 司并未使用 这些资金（除 汶锦贸易款 项自用80 万 元外），我公 司不应直接 就确认损失 或费用，故挂 账对资金占 用方的债权； 又因为这类 债权可收回 性无法保证 （我公司不 放弃，仍在积 极追偿），所 以基于谨慎 暂时全额计 提坏账准备 （对天易隆 兴的债权不 计提）。 利息和诉讼 费：分别计入 财务费用、管 理费用。 |
本金：我公司独立对外借款，尚欠本金 余额属于自身负债，故计入其他应付款； 但我公司并未使用这些资金（除汶锦贸 易款项自用80 万元外），应向资金占用 方追偿，故同时挂账对资金占用方的债 权（其他应收款）。 利息和诉讼费：由于利息和诉讼费附着 于本金之上而产生，本金的可收回性已 无法保证，致使对利息和诉讼费的追索 权已经不满足“相关经济利益很可能流 入企业”这一资产的定义，故直接确认 为费用。 |
|
| 2 | 与阿拉丁 借款纠纷 |
西藏发展 | 仕远置商贸 | ||||
| 3 | 与汶锦贸 易借款纠 纷 |
西藏发展 | 仕远置商贸 | ||||
| 4 | 对外开具 商业承兑 汇票 |
与永登农 信社票据 纠纷 |
西藏发展 | 永成实业 | 本金：票据均由我公司承兑，作为主债 务人，面值属于自身负债（由于票据已 到期，故计入其他应付款）。由于收票人 仕远置商贸、永成实业将票据对外使用 了，导致持票人向我公司请求付款，相 当于永成实业、仕远置商贸占用了我公 司资金，故将票据面值同时计入对资金 占用方的债权（其他应收款）。 利息和诉讼费：由于利息和诉讼费附着 于本金之上而产生，本金的可收回性已 无法保证，致使对利息和诉讼费的追索 权已经不满足“相关经济利益很可能流 入企业”这一资产的定义，故直接确认 为费用。 |
||
| 5 | 与冠中国 际票据纠 纷 |
西藏发展 | 仕远置商贸 |
==> picture [61 x 28] intentionally omitted <==
3
| 序号 | 案件类型 | 案件名称 | 借款人（开票 人、承兑人） |
资金占用方 | 会计处理 | 会计处理 | |
|---|---|---|---|---|---|---|---|
| 方式 | 原因及合理性 | ||||||
| 6 | 对外共同 借款 |
与至中实 业借款纠 纷 |
西藏发展、天 易隆兴、王承 波 |
仕远置商贸 | 本金、利息和 诉讼费：计入 预计负债，并 对应计入营 业外支出。 |
属于共同借款，借款未经过我公司账户， 我公司也未实际使用；判断相当于向资 金占用方提供了一个担保，故不应将其 作为我公司借款列报于其他应付款，而 应比照因担保形成的或有事项，将本金、 利息和诉讼费计入预计负债，并对应计 入营业外支出。 |
|
| 7 | 与海尔小 贷借款纠 纷 |
西藏发展、永 成实业 |
永成实业 | ||||
| 8 | 为第三方 开具的商 业承兑汇 票提供保 证 |
与瞬赐保 理票据纠 纷 |
三洲特管 | 我公司为四川三洲特种钢管有限公司开 具并承兑的商业承兑汇票提供保证：对 于涉诉部分，按照因担保形成的或有事 项，将本金、利息和诉讼费计入预计负 债，并对应计入营业外支出；对于未涉 诉部分，因主债务人的偿还情况尚不明 确，暂不进行账务处理。 |
==> picture [353 x 17] intentionally omitted <==
2
5
==> picture [208 x 17] intentionally omitted <==
==> picture [223 x 17] intentionally omitted <==
==> picture [114 x 16] intentionally omitted <==
| 序号 | 案件类型 | 案件名称 | 借款人（开票 人、承兑人） |
资金占用方 | 不计提预计负债的原因及合理性 |
|---|---|---|---|---|---|
| 1 | 独立对外 借款 |
与自然人 吴小蓉借 款纠纷 |
西藏发展 | 天易隆兴 | 由于我公司原法定代表人及董事长王承波、 董事吴刚涉嫌舞弊，以我公司名义与资金提 供方签订借款合同，从而形成我公司对外的 一项负债。以我公司名义的独立对外借款， 是由我公司过去的事项形成的、预期会导致 经济利益的流出、是我公司承担的现实义务， 即满足负债的定义；同时，由于签订了借款 合同（与自然人吴小蓉的借款纠纷达成了和 解协议），使得有关经济利益很可能流出、未 来流出的经济利益的金额能够可靠地计量， 即满足负债的确认条件。在满足负债定义和 确认条件的基础上，自然满足了或有事项确 认预计负债的三个条件（该义务是企业承担 的现时义务、履行该义务很可能导致经济利 益流出企业、该业务的金额能够可靠地计 量）。但是，由于这些对外借款已是一个确定 事项，不属于其结果须由某些未来事项的发 生或不发生才能决定的不确定事项，所以， 根据《企业会计准则第13 号-或有事项》，其 不满足或有事项的定义，故不应计提预计负 债，而应直接确认为负债计入其他应付款。 |
| 2 | 与阿拉丁 借款纠纷 |
西藏发展 | 仕远置商贸 | ||
| 3 | 与汶锦贸 易借款纠 纷 |
西藏发展 | 仕远置商贸 |
==> picture [61 x 28] intentionally omitted <==
4
| 4 | 对外开具 商业承兑 汇票 |
与永登农 信社票据 纠纷 |
西藏发展 | 永成实业 | 由于我公司原法定代表人及董事长王承波、 董事吴刚涉嫌舞弊，在没有真实交易背景的 情况下，以我公司名义对外开具和承兑商业 承兑汇票。但是，收票人将部分票据对外使 用以融资，导致持票人向我公司请求付款， 实质构成收票人对我公司的资金占用。以我 公司名义对外开具和承兑商业承兑汇票，是 由我公司过去的事项形成的，且持票人向我 公司请求付款，预期会导致经济利益的流出、 是我公司承担的现实义务，即满足负债的定 义；同时，由于票据已经我公司承兑、持票 人已向我公司请求付款，使得有关经济利益 很可能流出，且根据票据记载的金额，未来 流出的经济利益的金额能够可靠地计量，即 满足负债的确认条件。在满足负债定义和确 认条件的基础上，自然满足了或有事项确认 预计负债的三个条件（该义务是企业承担的 现时义务、履行该义务很可能导致经济利益 流出企业、该业务的金额能够可靠地计量）。 但是，由于对外开具和承兑商业承兑汇票， 持票人向我公司请求付款，已形成确定事项， 不属于其结果须由某些未来事项的发生或不 发生才能决定的不确定事项，所以，根据《企 业会计准则第13号-或有事项》，其不满足或 有事项的定义，不应计提预计负债，而应直 接确认为负债计入其他应付款。 |
|---|---|---|---|---|---|
| 5 | 与冠中国 际票据纠 纷 |
西藏发展 | 仕远置商贸 |
3 3,570 2,590 980 2017 9 2018 4,833 4833
==> picture [99 x 17] intentionally omitted <==
==> picture [213 x 17] intentionally omitted <==
==> picture [227 x 17] intentionally omitted <==
==> picture [369 x 17] intentionally omitted <==
==> picture [425 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
5
==> picture [425 x 17] intentionally omitted <==
==> picture [57 x 17] intentionally omitted <==
其他应付款-天易隆兴
| 2017-2018 年 | 单位：元 说明 天易隆兴委托我公 司代收代付，故将 往来款计入天易隆 兴名下 收到天易隆兴汇入 我公司款项 天易隆兴代我公司 支付费用 |
|||
|---|---|---|---|---|
| 序号 | 支付 | 收到 | 资金流水对应单位 | 说明 |
| 1 | 29,500,000.00 | 晋商联合融万通控股有限公司 | 天易隆兴委托我公 司代收代付，故将 往来款计入天易隆 兴名下 |
|
| 2 | 4,700,000.00 | 蔡鉴灿 | ||
| 3 | 15,300,000.00 | 杭州阿拉丁数字技术有限公司 | ||
| 4 | 36,500,000.00 | 14,195,000.00 | 七朵莲花(成都)健康食品有限公 司 |
|
| 5 | 400,000.00 | 20,000,000.00 | 新疆日广通远投资有限公司 | |
| 6 | 500,000.00 | 瀚元实业（深圳）有限公司 | ||
| 7 | 1,500,000.00 | 西藏天易隆兴投资有限公司 | 收到天易隆兴汇入 我公司款项 |
|
| 8 | 539,531.09 | 西藏天易隆兴投资有限公司 | 天易隆兴代我公司 支付费用 |
|
| 发生额 合计 |
37,400,000.00 | 85,734,531.09 | ||
| 期末余 额 |
48,334,531.09 |
2. 2019 4 10 2018 0103 30492 2017 12 1,500
==> picture [327 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
6
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [29 x 16] intentionally omitted <==
1,500
==> picture [194 x 16] intentionally omitted <==
==> picture [251 x 16] intentionally omitted <==
==> picture [169 x 16] intentionally omitted <==
==> picture [29 x 16] intentionally omitted <==
==> picture [345 x 16] intentionally omitted <==
==> picture [43 x 16] intentionally omitted <==
==> picture [212 x 16] intentionally omitted <==
==> picture [184 x 16] intentionally omitted <==
==> picture [127 x 16] intentionally omitted <==
==> picture [167 x 16] intentionally omitted <==
1,500
==> picture [430 x 16] intentionally omitted <==
==> picture [85 x 16] intentionally omitted <==
2019 5 24 2019 4 2018 0103 30492 2018 0103 3049 2019 4 4 2019 4 8
==> picture [29 x 16] intentionally omitted <==
==> picture [29 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
EMS 36 2018 3 A 28-5
==> picture [91 x 16] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
7
2018 12 10
==> picture [267 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [70 x 16] intentionally omitted <==
==> picture [304 x 16] intentionally omitted <==
==> picture [99 x 16] intentionally omitted <==
==> picture [97 x 16] intentionally omitted <==
==> picture [43 x 16] intentionally omitted <==
==> picture [278 x 16] intentionally omitted <==
==> picture [360 x 16] intentionally omitted <==
==> picture [57 x 16] intentionally omitted <==
==> picture [393 x 16] intentionally omitted <==
==> picture [44 x 16] intentionally omitted <==
==> picture [140 x 16] intentionally omitted <==
1500
==> picture [98 x 16] intentionally omitted <==
==> picture [43 x 16] intentionally omitted <==
==> picture [263 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [155 x 16] intentionally omitted <==
3. 2019 1 9
==> picture [240 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [140 x 16] intentionally omitted <==
3,500
==> picture [169 x 16] intentionally omitted <==
==> picture [205 x 16] intentionally omitted <==
==> picture [40 x 16] intentionally omitted <==
==> picture [334 x 16] intentionally omitted <==
==> picture [194 x 16] intentionally omitted <==
==> picture [237 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [134 x 16] intentionally omitted <==
==> picture [44 x 16] intentionally omitted <==
==> picture [142 x 16] intentionally omitted <==
==> picture [43 x 16] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
8
==> picture [33 x 16] intentionally omitted <==
==> picture [211 x 16] intentionally omitted <==
==> picture [57 x 16] intentionally omitted <==
==> picture [211 x 16] intentionally omitted <==
==> picture [366 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [422 x 16] intentionally omitted <==
==> picture [112 x 16] intentionally omitted <==
==> picture [138 x 17] intentionally omitted <==
==> picture [29 x 17] intentionally omitted <==
2018 01 5373
==> picture [223 x 17] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [280 x 17] intentionally omitted <==
==> picture [164 x 17] intentionally omitted <==
==> picture [322 x 17] intentionally omitted <==
==> picture [308 x 17] intentionally omitted <==
2019 5 23
==> picture [288 x 17] intentionally omitted <==
==> picture [77 x 17] intentionally omitted <==
==> picture [364 x 16] intentionally omitted <==
==> picture [84 x 17] intentionally omitted <==
==> picture [99 x 17] intentionally omitted <==
4. 2018 4 2,800 2,800
==> picture [296 x 17] intentionally omitted <==
==> picture [148 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [197 x 17] intentionally omitted <==
==> picture [177 x 17] intentionally omitted <==
==> picture [197 x 17] intentionally omitted <==
==> picture [184 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
9
2019 5 23 2018 0103 4168
==> picture [75 x 16] intentionally omitted <==
==> picture [43 x 16] intentionally omitted <==
==> picture [85 x 16] intentionally omitted <==
==> picture [166 x 16] intentionally omitted <==
==> picture [279 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [389 x 16] intentionally omitted <==
==> picture [127 x 16] intentionally omitted <==
==> picture [226 x 16] intentionally omitted <==
==> picture [253 x 16] intentionally omitted <==
==> picture [402 x 16] intentionally omitted <==
==> picture [320 x 16] intentionally omitted <==
==> picture [350 x 16] intentionally omitted <==
==> picture [71 x 16] intentionally omitted <==
==> picture [319 x 16] intentionally omitted <==
==> picture [222 x 16] intentionally omitted <==
==> picture [181 x 16] intentionally omitted <==
==> picture [112 x 16] intentionally omitted <==
==> picture [237 x 16] intentionally omitted <==
5. 2018 9 20 2018 5 30 8,000
==> picture [43 x 16] intentionally omitted <==
==> picture [148 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [317 x 16] intentionally omitted <==
==> picture [114 x 16] intentionally omitted <==
8,000 8,000 8,000
==> picture [205 x 16] intentionally omitted <==
==> picture [263 x 16] intentionally omitted <==
==> picture [257 x 16] intentionally omitted <==
==> picture [318 x 16] intentionally omitted <==
==> picture [55 x 17] intentionally omitted <==
==> picture [155 x 17] intentionally omitted <==
==> picture [85 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
10
==> picture [42 x 17] intentionally omitted <==
==> picture [29 x 17] intentionally omitted <==
8000 8000
==> picture [28 x 17] intentionally omitted <==
==> picture [44 x 17] intentionally omitted <==
==> picture [361 x 17] intentionally omitted <==
==> picture [318 x 16] intentionally omitted <==
==> picture [99 x 16] intentionally omitted <==
==> picture [211 x 17] intentionally omitted <==
==> picture [154 x 17] intentionally omitted <==
==> picture [99 x 17] intentionally omitted <==
==> picture [155 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [261 x 17] intentionally omitted <==
==> picture [183 x 17] intentionally omitted <==
==> picture [307 x 16] intentionally omitted <==
==> picture [155 x 17] intentionally omitted <==
6. 2950 2000 500 1450 40 10 2000 2950
==> picture [43 x 17] intentionally omitted <==
==> picture [402 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
11
==> picture [99 x 17] intentionally omitted <==
7. 5.38 4,385 迏 2015-2018 2018
==> picture [128 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [347 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [437 x 16] intentionally omitted <==
==> picture [85 x 16] intentionally omitted <==
==> picture [381 x 16] intentionally omitted <==
1
==> picture [127 x 16] intentionally omitted <==
==> picture [77 x 16] intentionally omitted <==
2 2 - 2014
==> picture [71 x 16] intentionally omitted <==
==> picture [332 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [359 x 16] intentionally omitted <==
==> picture [380 x 16] intentionally omitted <==
==> picture [381 x 16] intentionally omitted <==
3
==> picture [430 x 16] intentionally omitted <==
==> picture [268 x 17] intentionally omitted <==
==> picture [113 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
12
1 2
==> picture [29 x 16] intentionally omitted <==
==> picture [86 x 16] intentionally omitted <==
==> picture [57 x 16] intentionally omitted <==
==> picture [57 x 16] intentionally omitted <==
==> picture [388 x 16] intentionally omitted <==
1
==> picture [113 x 16] intentionally omitted <==
单位：元
| 单位：元 | |||||||
|---|---|---|---|---|---|---|---|
| 序 号 |
联营企业 | 持股比 例 |
本期被投资 单位净利润 |
按持股比 例确认的 本期投资 收益 |
投资时点的 被投资单位 可辨认净资 产公允价值 调整影响本 期投资收益 |
本期评估减 值影响本期 投资收益 |
调整后的本 期投资收益 |
| 1 | 四川恒生 | 49.00% | -9,612,622.63 | -4,710,185.0 9 |
-9,963,329.15 | -25,622,249.76 | -40,295,764.00 |
| 2 | 华信善达 | 50.00% | -7,715,569.40 | -3,857,859.6 9 |
-3,857,859.69 | ||
| 3 | 中诚善达 | 40.00% | 753,652.79 | 301,461.12 | 301,461.12 | ||
| 合计 | -16,574,539.24 | -8,266,583.6 6 |
-9,963,329.15 | -25,622,249.76 | -43,852,162.57 |
2 2 - 2014
==> picture [91 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [420 x 17] intentionally omitted <==
==> picture [402 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [57 x 17] intentionally omitted <==
==> picture [99 x 17] intentionally omitted <==
2018 12 31 [2019] 010018 2018 12 31 52,290,305.64
==> picture [82 x 17] intentionally omitted <==
==> picture [85 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
13
==> picture [134 x 16] intentionally omitted <==
==> picture [197 x 16] intentionally omitted <==
49%
| 序 号 |
联营 企业 |
持股 比例 |
投资成本 | 损益调整 | 损益调整 | 损益调整 | 经审计的被投资 单位归属于母公 司所有者的可辨 认净资产公允价 值 |
按持股比例计 算享有被投资 单位可辨认净 资产公允价值 |
长期股权投资 账面价值 |
差额 | 说明 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 期初余额 | 本期发生额 | 期末余额 | |||||||||
| 1 | 四 川 恒生 |
49.00 % |
349,800,000.00 | -77,779,340.42 | -40,295,764.00 | -118,075,104.42 | 472,907,950.16 | 231,724,895.58 | 231,724,895.58 | ||
| 2 | 华 信 善达 |
50.00 % |
300,000,000.00 | 2,666,460.80 | -3,857,859.69 | -1,191,398.89 | 572,617,202.22 | 286,308,601.11 | 298,808,601.11 | 12,500,000.00 | 其他股东还有 2500万元注册 资本尚未缴付 到位 |
- -25,622,249.76
==> picture [43 x 17] intentionally omitted <==
==> picture [402 x 17] intentionally omitted <==
1,250 2,500
==> picture [154 x 17] intentionally omitted <==
==> picture [404 x 17] intentionally omitted <==
==> picture [29 x 17] intentionally omitted <==
==> picture [155 x 17] intentionally omitted <==
==> picture [402 x 17] intentionally omitted <==
==> picture [294 x 17] intentionally omitted <==
==> picture [157 x 17] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [156 x 16] intentionally omitted <==
==> picture [185 x 16] intentionally omitted <==
- 5,229 -
==> picture [161 x 17] intentionally omitted <==
==> picture [255 x 17] intentionally omitted <==
----- Start of picture text -----
-
----- End of picture text -----
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
14
==> picture [86 x 17] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
2,500
==> picture [316 x 17] intentionally omitted <==
==> picture [210 x 16] intentionally omitted <==
==> picture [226 x 17] intentionally omitted <==
==> picture [170 x 17] intentionally omitted <==
3
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
3.8
==> picture [364 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [437 x 16] intentionally omitted <==
==> picture [389 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
2018
==> picture [395 x 17] intentionally omitted <==
==> picture [437 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [197 x 17] intentionally omitted <==
==> picture [72 x 17] intentionally omitted <==
8. 2018 6 22
==> picture [156 x 17] intentionally omitted <==
==> picture [303 x 17] intentionally omitted <==
==> picture [44 x 17] intentionally omitted <==
==> picture [85 x 17] intentionally omitted <==
15
==> picture [61 x 28] intentionally omitted <==
==> picture [352 x 16] intentionally omitted <==
==> picture [169 x 16] intentionally omitted <==
==> picture [141 x 16] intentionally omitted <==
1
==> picture [381 x 16] intentionally omitted <==
2
==> picture [57 x 16] intentionally omitted <==
==> picture [47 x 17] intentionally omitted <==
1 2018 6 22 [2018] 117 2018 6 22
==> picture [71 x 17] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [429 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [131 x 17] intentionally omitted <==
2018 32 2018 33
==> picture [71 x 17] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [360 x 17] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [145 x 16] intentionally omitted <==
2019 4 30 2018 2018 1 1 2018 12 31 1
==> picture [71 x 17] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
16
==> picture [84 x 17] intentionally omitted <==
2 2018 7 2018 9 2018 7
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [140 x 17] intentionally omitted <==
==> picture [210 x 16] intentionally omitted <==
==> picture [161 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [140 x 17] intentionally omitted <==
9. 2017 740.23% 2018 3.23 10.53% 5,783 17.95% 2
2017
==> picture [156 x 16] intentionally omitted <==
==> picture [142 x 16] intentionally omitted <==
==> picture [268 x 16] intentionally omitted <==
==> picture [57 x 16] intentionally omitted <==
==> picture [155 x 16] intentionally omitted <==
==> picture [278 x 17] intentionally omitted <==
2018
==> picture [113 x 16] intentionally omitted <==
==> picture [99 x 17] intentionally omitted <==
==> picture [349 x 16] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
17
==> picture [168 x 16] intentionally omitted <==
2018 2017
==> picture [155 x 16] intentionally omitted <==
==> picture [57 x 16] intentionally omitted <==
| 2018年 | 2017年 | ||||||
|---|---|---|---|---|---|---|---|
| 代码 | 证券简称 | 收入同比变动 | 2018年 | 2017年 | 净利润同比 变动 |
||
| 收入(万元） | 收入（万元） | 净利润（万元） | 净利润（万元） | ||||
| 600600.SH | 青岛啤酒 | 2,657,525.52 | 2,627,705.17 |
1.13% |
142,219.97 | 126,301.72 | 12.60% |
| 50,859.83 | 59,611.80 |
-14.68% |
-6755.04 | 1,623.60 | -516.05% |
||
| 000929.SZ | 兰州黄河 | ||||||
| 55,159.36 | 56,902.72 |
-3.06% |
1849.73 | 2418.17 | -23.51% | ||
| 600573.SH | 惠泉啤酒 | ||||||
| 32,311.71 | 36,154.44 |
-10.63% |
5,782.71 | 7,047.59 |
-17.95% |
||
| 拉萨啤酒 | |||||||
==> picture [397 x 17] intentionally omitted <==
==> picture [433 x 17] intentionally omitted <==
==> picture [267 x 17] intentionally omitted <==
10. 1 0.72 4.66 4.24 4.64 3.34 1.03
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [48 x 17] intentionally omitted <==
==> picture [381 x 17] intentionally omitted <==
==> picture [120 x 16] intentionally omitted <==
==> picture [211 x 16] intentionally omitted <==
==> picture [29 x 16] intentionally omitted <==
==> picture [127 x 16] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
18
==> picture [55 x 17] intentionally omitted <==
==> picture [222 x 17] intentionally omitted <==
==> picture [275 x 17] intentionally omitted <==
==> picture [141 x 17] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [161 x 17] intentionally omitted <==
==> picture [161 x 17] intentionally omitted <==
2019 5 20
==> picture [84 x 16] intentionally omitted <==
==> picture [349 x 16] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [376 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [238 x 17] intentionally omitted <==
==> picture [402 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [238 x 17] intentionally omitted <==
11. 3.34 29.28%
==> picture [254 x 17] intentionally omitted <==
==> picture [71 x 17] intentionally omitted <==
==> picture [71 x 17] intentionally omitted <==
==> picture [57 x 17] intentionally omitted <==
==> picture [155 x 17] intentionally omitted <==
==> picture [110 x 16] intentionally omitted <==
==> picture [99 x 17] intentionally omitted <==
==> picture [43 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
19
==> picture [106 x 17] intentionally omitted <==
==> picture [198 x 17] intentionally omitted <==
==> picture [225 x 17] intentionally omitted <==
==> picture [265 x 16] intentionally omitted <==
==> picture [99 x 16] intentionally omitted <==
==> picture [388 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [406 x 17] intentionally omitted <==
12. 2018 6 22 2018 6 20
==> picture [82 x 16] intentionally omitted <==
==> picture [128 x 16] intentionally omitted <==
==> picture [225 x 16] intentionally omitted <==
==> picture [437 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [57 x 16] intentionally omitted <==
==> picture [29 x 16] intentionally omitted <==
==> picture [41 x 16] intentionally omitted <==
2018 32 2018 33 2018 60
==> picture [306 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
2018 32 2018 33 2018 60
==> picture [57 x 16] intentionally omitted <==
==> picture [363 x 17] intentionally omitted <==
13.
==> picture [185 x 16] intentionally omitted <==
==> picture [103 x 16] intentionally omitted <==
3.70 2017 996
==> picture [61 x 28] intentionally omitted <==
20
3.53
==> picture [292 x 16] intentionally omitted <==
2017 5,708
==> picture [123 x 16] intentionally omitted <==
==> picture [293 x 16] intentionally omitted <==
==> picture [127 x 16] intentionally omitted <==
1,500
==> picture [367 x 16] intentionally omitted <==
1
==> picture [109 x 16] intentionally omitted <==
==> picture [251 x 16] intentionally omitted <==
==> picture [29 x 16] intentionally omitted <==
==> picture [297 x 17] intentionally omitted <==
2
==> picture [184 x 17] intentionally omitted <==
==> picture [261 x 17] intentionally omitted <==
==> picture [57 x 16] intentionally omitted <==
==> picture [47 x 17] intentionally omitted <==
1
==> picture [294 x 17] intentionally omitted <==
| 单位 | 本年金额 | 上年金额 | 具体内容 | 发生背景 |
|---|---|---|---|---|
| 收到往来款及其他 | 370,412,349.66 | 9,964,654.90 | ||
| 天易隆兴为我公司股东，该往 来款形成于我公司问题爆发 以前，无利息 |
||||
| 其中：西藏天易隆兴 投资有限公司 |
||||
| 54,195,000.00 | 4,739,531.09 | 股东与我公司的往来 | ||
| 四川省大川高 新生物技术开发有限 公司 |
||||
| 子公司拉萨啤酒的往 来款 |
||||
| 165,504,000.00 | 收回往来款 | |||
| 西藏福地天然 饮品包装有限责任公 司 |
||||
| 子公司拉萨啤酒的往 来款 |
||||
| 70,250,000.00 | 收回往来款 | |||
| 西藏福地天然 饮品有限责任公司 |
子公司拉萨啤酒的往 来款 |
|||
| 80,000,000.00 | 收回往来款 | |||
| 该单位拟向子公司银河商贸 增资，2017年12月收到500 万元往来款，后未增资，该款 项于2018 年5 月退还 |
||||
| 北京国昊天瑞 商贸有限公司 |
拟向子公司银河商贸 增资的款项 |
|||
| 5,000,000.00 | ||||
| 其他零星款项 | 463,349.66 | 225,123.81 | ||
| 支付往来款及其他 | 352,844,244.97 | 57,081,528.66 | ||
| 天易隆兴为我公司股东，该往 来款形成于我公司问题爆发 以前，无利息 |
||||
| 其中：西藏天易隆兴 投资有限公司 |
||||
| 20,400,000.00 | 股东与我公司的往来 | |||
| 西藏远征包装 有限公司 |
子公司拉萨啤采购纸 箱的保证金 |
|||
| 20,000,000.00 | 签订协议并计收利息 | |||
| 四川省大川高 新生物技术开发有限 公司 |
||||
| 子公司拉萨啤酒的往 来款 |
||||
| 161,000,000.00 | 28,000,000.00 | 签订协议并计收利息 | ||
==> picture [61 x 28] intentionally omitted <==
21
| 西藏福地天然 饮品包装有限责任公 司 |
||||
|---|---|---|---|---|
| 子公司拉萨啤酒的往 来款 |
||||
| 70,250,000.00 | 签订协议并计收利息 | |||
| 西藏福地天然 饮品有限责任公司 |
子公司拉萨啤酒的往 来款 |
|||
| 80,000,000.00 | 签订协议并计收利息 | |||
| 该单位拟向子公司银河商贸 增资，2017年12月收到500 万元往来款，后未增资，该款 项于2018 年5 月退还 |
||||
| 北京国昊天瑞 商贸有限公司 |
拟向子公司银河商贸 增资的款项 |
|||
| 5,000,000.00 | ||||
| 其他零星款项 | 16,194,244.97 | 9,081,528.66 |
2 3000
==> picture [361 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [43 x 17] intentionally omitted <==
2018 6 28 1500 2018 12 1500 3000 2017 7.95 50%
==> picture [29 x 16] intentionally omitted <==
==> picture [99 x 16] intentionally omitted <==
14. 473.95 5,419.5 1,060 4,833.45 5,419.5
==> picture [99 x 17] intentionally omitted <==
==> picture [85 x 17] intentionally omitted <==
==> picture [114 x 17] intentionally omitted <==
==> picture [387 x 17] intentionally omitted <==
==> picture [22 x 17] intentionally omitted <==
==> picture [267 x 17] intentionally omitted <==
2018 1 -8 5419.5
==> picture [61 x 28] intentionally omitted <==
22
==> picture [430 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
5419.5
==> picture [365 x 16] intentionally omitted <==
==> picture [252 x 16] intentionally omitted <==
15. 5,234 974 437%
==> picture [99 x 16] intentionally omitted <==
==> picture [296 x 16] intentionally omitted <==
==> picture [307 x 16] intentionally omitted <==
2018
==> picture [267 x 16] intentionally omitted <==
==> picture [430 x 16] intentionally omitted <==
==> picture [126 x 16] intentionally omitted <==
| 序号 | 单位 | 期初余额 | 期末余额 | 具体内容 | 发生背景 |
|---|---|---|---|---|---|
| 1 | 西藏天易隆 兴投资有限 公司 |
4,739,531.09 | 48,334,531.09 | 其中：980万元是西藏 天易隆兴投资有限公 司对西藏发展的资金 占用，剩余3853万元 是往来款（无利息） |
西藏天易隆兴投资有限公 司是我公司股东，款项形成 于我公司问题爆发以前 |
| 2 | 北京国昊天 瑞商贸有限 公司 |
5,000,000.00 | 拟增资的款项 | 该单位拟向子公司西藏银 河商贸有限公司增资，2017 年12月收到500万元往来 款，后未增资，该款项于 2018年5月退还 |
|
| 3 | 北京益普索 市场管理有 限公司 |
255,100.00 | 市场调研费 | 开展市场调研，尚未支付 | |
| 4 | 中瑞世联资 产评估有限 公司 |
250,000.00 | 评估费 | 2018年拟收购勤智数码科 技股份有限公司的评估费， 因收购未成功，暂未支付 |
|
| 5 | 强基惠民工 作队生活补 助 |
205,000.00 | 代收代付的西藏自治 区强基惠民转入第七 批工作队生活补助 |
2018年12月份收到，2019 年度支付 |
|
| 6 | 北京富士特 锅炉有限公 司 |
198,000.00 | 质保金 | 新增6台燃气锅炉扣留的 5%质保金 |
==> picture [61 x 28] intentionally omitted <==
23
| 7 | 山东海知环 境科技有限 公司 |
160,500.00 | 质保金 | 子公司西藏拉萨啤酒有限 公司污水处理站升级改造 扣留的5%的质保金 |
|
|---|---|---|---|---|---|
| 8 | 其他零星单 位 |
- | 2,940,347.03 | ||
| 合计 | 9,739,531.09 | 52,343,478.12 |
16.
==> picture [378 x 17] intentionally omitted <==
==> picture [29 x 17] intentionally omitted <==
7,060
==> picture [430 x 17] intentionally omitted <==
==> picture [142 x 17] intentionally omitted <==
292 1
==> picture [99 x 17] intentionally omitted <==
==> picture [197 x 17] intentionally omitted <==
==> picture [85 x 17] intentionally omitted <==
==> picture [57 x 17] intentionally omitted <==
==> picture [50 x 17] intentionally omitted <==
==> picture [309 x 17] intentionally omitted <==
==> picture [321 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [430 x 17] intentionally omitted <==
==> picture [403 x 17] intentionally omitted <==
==> picture [29 x 17] intentionally omitted <==
==> picture [182 x 17] intentionally omitted <==
==> picture [113 x 17] intentionally omitted <==
==> picture [99 x 17] intentionally omitted <==
==> picture [42 x 17] intentionally omitted <==
==> picture [140 x 17] intentionally omitted <==
==> picture [85 x 17] intentionally omitted <==
==> picture [139 x 17] intentionally omitted <==
==> picture [182 x 17] intentionally omitted <==
==> picture [223 x 17] intentionally omitted <==
==> picture [127 x 17] intentionally omitted <==
==> picture [266 x 17] intentionally omitted <==
==> picture [169 x 17] intentionally omitted <==
==> picture [196 x 17] intentionally omitted <==
==> picture [249 x 17] intentionally omitted <==
16% 292 2019 1 28
==> picture [62 x 17] intentionally omitted <==
==> picture [71 x 17] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
24
2019 6 25
==> picture [71 x 16] intentionally omitted <==
==> picture [210 x 16] intentionally omitted <==
==> picture [29 x 16] intentionally omitted <==
==> picture [61 x 28] intentionally omitted <==
25