北京浩天(济南)律师事务所 关于山东数字人科技股份有限公司 2023 年年度股东大会的 法律意见书 济南市高新区经十东路 7000 号高新区汉峪金谷 A3-5 栋 16 层 邮编：250101 传真:0531-88876907 电话: 0531-88876911 1. 本所律师仅就本次会议的召集与召开程序、召集人和出席现场会议人员 资格、会议表决程序及表决结果的合法性发表意见,不对本次会议所审议的议案 内容及该等议案所表述的事实或数据的真实性、准确性和完整性发表意见; 法律意见书 北京浩天(济南)律师事务所 关于山东数字人科技股份有限公司 2023 年年度股东大会的 法律意见书 致:山东数字人科技股份有限公司 北京浩天(济南)律师事务所(以下简称本所)接受山东数字人科技股份有 限公司 (以下简称公司)的委托,指派本所律师出席并见证公司 2023年年度股 东大会(以下简称本次股东大会)。 本所律师根据《中华人民共和国证券法》(以下简称《证券法》)、《中华 人民共和国公司法》(以下简称《公司法》)、《上市公司股东大会规则》(以 下简称《股东大会规则》)、《上市公司治理准则》(以下简称《治理准则》)、 《律师事务所 ...

证券代码：835670 证券简称：数字人 公告编号：2024-040 山东数字人科技股份有限公司 2023 年年度股东大会决议公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、 误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连 带法律责任。 一、会议召开和出席情况 （一）会议召开情况 1.会议召开时间：2024 年 5 月 10 日 2.会议召开地点：山东数字人科技股份有限公司会议室 （二）会议出席情况 出席和授权出席本次股东大会的股东共 19 人，持有表决权的股份总数 54,149,027 股，占公司有表决权股份总数的 51.00%。 其中通过网络投票参与本次股东大会的股东共 0 人，持有表决权的股份总数 0 股，占公司有表决权股份总数的 0%。 （三）公司董事、监事、高级管理人员出席或列席股东大会情况 1.公司在任董事 9 人，出席 9 人； 3.会议召开方式：现场投票和网络投票相结合方式召开 4.会议召集人：董事会 5.会议主持人：徐以发 6.召开情况合法、合规、合章程性说明： 本次股东大会的召集、召开程序符合《公司法》等相关法律、法规及《公司 章程》的规定 ...

证券代码：835670 证券简称：数字人 公告编号：2024-034 山东数字人科技股份有限公司 第三届董事会第十九次会议决议公告 4.发出董事会会议通知的时间和方式：2024 年 4 月 19 日以电话、即时通讯 方式发出 5.会议主持人：徐以发 6.会议列席人员：监事、高级管理人员 7.召开情况合法、合规、合章程性说明： 本次会议的召集、召开符合《公司法》、《公司章程》等有关规定。 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、 误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连 带法律责任。 一、会议召开和出席情况 （一）会议召开情况 1.会议召开时间：2024 年 4 月 25 日 2.会议召开地点：公司会议室 3.会议召开方式：现场及视频 经第三届审计委员会第六次会事前审议通过《关于公司 2024 年一季度报告》 议案，全体审计委员会委员均发表了同意的意见。 3.回避表决情况： 本议案不涉及关联交易事项，无需回避表决。 4.提交股东大会表决情况： （二）会议出席情况 会议应出席董事 9 人，出席和授权出席董事 9 人。 董事李庆柱因工作原因以通讯方式参与表决 ...

证券代码：835670 证券简称：数字人 公告编号：2024-035 山东数字人科技股份有限公司 第三届监事会第十七次会议决议公告 本公司及监事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、 误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连 带法律责任。 一、会议召开和出席情况 （一）会议召开情况 1.会议召开时间：2024 年 4 月 25 日 2.会议召开地点：公司会议室 3.会议召开方式：现场 4.发出监事会会议通知的时间和方式：2024 年 4 月 19 日 以电话、即时通讯方式 发出 5.会议主持人：李嘉舜 6.召开情况合法、合规、合章程性说明： 本次会议的召集、召开符合《公司法》、《公司章程》等有关规定。 二、议案审议情况 （一）审议通过《关于公司 2024 年一季度报告》议案 1.议案内容： 具 体 内 容 详 见 公 司 于 2024 年 4 月 26 日 在 北 京 证 券 交 易 所 官 网 （http://www.bse.cn）上披露的《2024 年一季度报告》（公告编号：2024-036）。 与会监事对董事会编制的 2024 年一季度报告进行了认真审核， ...

证券代码：835670 证券简称：数字人 公告编号：2024-037 山东数字人科技股份有限公司 2023 年度报告业绩说明会预告公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、 误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连 带法律责任。 一、 说明会类型 山东数字人科技股份有限公司（以下简称"公司"）于 2024 年 4 月 17 日在 北京证券交易所指定信息披露平台（http://www.bse.cn）上披露了《2023 年年度 报告》（公告编号：2024-014）。为方便广大投资者更深入了解公司 2023 年年度 经营业绩的具体情况，公司拟召开 2023 年年度报告业绩说明会。 二、 说明会召开的时间、地点 （一）会议召开时间：2024 年 5 月 7 日 15:00-17:00。 五、 联系方式 联系人：李相东 联系电话：0531-88870968 联系地址：山东省济南市高新区天辰大街 1188 号 邮政编码：250101 特此公告。 （二）会议召开地点 本次业绩说明会将采用网络远程的方式，投资者可登录中证路演中心 （https://www.cs.c ...

数字人 证券代码 : 835670 山东数字人科技股份有限公司 2024 年第一季度报告 1 第一节 重要提示 公司董事、监事、高级管理人员保证本报告所载资料不存在虚假记载、误导性陈述或者重大遗漏，并对 其内容的真实性、准确性和完整性承担个别及连带责任。 公司负责人徐以发、主管会计工作负责人孔祥惠及会计机构负责人（会计主管人员）孔祥惠保证季 度报告中财务报告的真实、准确、完整。 本季度报告未经会计师事务所审计。 本季度报告涉及未来计划等前瞻性陈述，不构成公司对投资者的实质承诺，投资者及相关人士均应 对此保持足够的风险认识，并且应当理解计划、预测与承诺之间的差异。 | 事项 | | 是或否 | | --- | --- | --- | | 是否存在公司董事、监事、高级管理人员对季度报告内容存在异议或无法保证其真实、 | □是 | √否 | | 准确、完整 | | | | 是否存在未出席董事会审议季度报告的董事 | □是 | √否 | | 是否存在未按要求披露的事项 | □是 | √否 | | 是否审计 | □是 | √否 | | 是否被出具非标准审计意见 | □是 | √否 | 2 第二节 公司基本情况 一、 主 ...

Financial Investments and Yields - The company purchased low-risk short-term financial products with its own funds, including a 3 million RMB product with an annual yield of 2.685%-3.395%[3], a 2 million RMB product with an annual yield of 6.277%[3], and a 5 million RMB product with an annual yield of 2.41%-2.43%[3] Government Subsidies - The company received government subsidies totaling 7,745,053.89 RMB, including 6,433,052.27 RMB from VAT refunds and 470,000 RMB from the 2023 Technology Innovation Guidance Plan[4] - Government subsidies received totaled 7,744,876.50, compared to 4,718,381.07 in the previous year[21] - Government subsidies are recognized when the conditions attached are met and the subsidies are receivable. Monetary subsidies are measured at the actual amount received, while non-monetary subsidies are measured at fair value or nominal amount (1 yuan) if fair value cannot be reliably determined[80] - The company and its subsidiaries classify government subsidies as either asset-related or income-related. Asset-related subsidies are deferred and recognized over the useful life of the related asset, while income-related subsidies are recognized as income when received[80] Asset and Financial Position - The company's total assets increased to 276,828,764.33 RMB from 272,061,845.68 RMB, with current assets rising to 203,997,015.45 RMB from 195,819,839.52 RMB[6] - The company's cash and cash equivalents increased by 23,498,324.32 RMB, reaching 141,342,846.25 RMB at the end of the year[7] - The company's statutory surplus reserve increased by 1,565,168.97 RMB to 17,190,862.67 RMB[13] - The company's undistributed profit at the end of the year was 74,512,389.43 RMB, up from 64,439,262.25 RMB at the beginning of the year[14] - The company's cash balance at the end of the year was 141,342,846.25, compared to 117,844,521.93 at the beginning of the year[74] - The company's total asset impairment loss was -341,086.66, compared to -394,756.53 in the previous year[67] - The company's long-term equity investment in subsidiaries remained unchanged at 17,000,000.00[76] - The company's total number of employees increased from 232 to 244, with notable increases in doctoral (2 to 3) and master's degree holders (11 to 12)[157] - The company's total share capital at the end of the year is 106,182,400.00 shares[132] - The company's total employee benefits for the year amount to RMB 38,404,721.48[130] - The company's total assets were RMB 276.83 million, with a slight increase of 0.03% compared to the performance forecast[180] - Shareholders' equity attributable to the parent company was RMB 251.94 million, a decrease of 0.10% compared to the performance forecast[180] Profit and Loss - The company's net profit attributable to the parent company's owners was 11,638,296.15 RMB, compared to a loss of 4,244,228.99 RMB in the previous year[14] - The company's consolidated profit for the year amounted to 11,467,535.90, with an income tax expense calculated at the statutory/applicable tax rate of 1,720,130.39[58] - The impact of different tax rates applied by subsidiaries resulted in a reduction of 379,259.19 in income tax expense[58] - The use of previously unrecognized deferred tax assets for deductible losses had a negative impact of 2,086,427.02 on income tax expense[58] - The impact of unrecognized deferred tax assets for deductible temporary differences or losses was 2,791,725.62[58] - Net profit attributable to shareholders was RMB 11.64 million, a decrease of 2.22% compared to the performance forecast[180] - Net profit attributable to shareholders after deducting non-recurring gains and losses was RMB 7.85 million, a decrease of 3.25% compared to the performance forecast[180] - Basic earnings per share were RMB 0.11, with no variance compared to the performance forecast[180] - Weighted average return on equity (pre-deduction) was 4.73%, a decrease of 2.87% compared to the performance forecast[180] - Weighted average return on equity (post-deduction) was 3.19%, a decrease of 3.92% compared to the performance forecast[180] Revenue and Income - Rental income from buildings amounted to 695,502.02[19] - Revenue for the year was RMB 96.58 million, with no variance compared to the performance forecast[180] Accounts Receivable and Bad Debt Provisions - Accounts receivable within 1 year amounted to 27,693,823.71, an increase from 24,851,515.50 in the previous year[41] - Accounts receivable aged 1-2 years decreased significantly to 6,603,330.50 from 25,143,144.29 in the previous year[41] - The company's top five accounts receivable and contract assets at year-end include Wuhan Jinmao Engineering Technology Co., Ltd. with a balance of 9,482,407.20 CNY, accounting for 18.89% of the total[50] - The company's accounts receivable are classified into categories based on the method of bad debt provision. As of the end of the reporting period, the total accounts receivable were 48,925,152.15 yuan, with a bad debt provision of 16,787,354.12 yuan, representing a provision ratio of 34.31%[96] - The company's bad debt provision for significant individual accounts receivable increased from 4,607,672.40 yuan at the beginning of the year to 5,214,627.20 yuan at the end of the year, with a provision ratio of 100%[96][98] - The company recovered or reversed bad debt provisions totaling 4,607,672.40 yuan during the year, primarily due to sales returns from Chongqing Taimin Pharmaceutical Co., Ltd., a subsidiary of Sinopharm Holding[98] - Accounts receivable and contract assets year-end balance totaled 29,944,083.42, with a bad debt provision of 8,945,558.25, accounting for 59.56% of the total[99] - The year-end balance of contract assets was 1,343,874.86, with a bad debt provision of 121,209.39, resulting in a net book value of 1,222,665.47[99] - Other receivables year-end balance was 766,933.08, with a bad debt provision of 176,716.50, representing a provision ratio of 23.04%[102] - The year-end balance of other receivables classified by aging showed 487,826.16 within 1 year, 121,100.00 for 1-2 years, and 158,006.92 for over 3 years[105] - Bad debt provision for accounts receivable is RMB 16,787,354.12, with a book value of RMB 32,137,798.03[126] - Accounts receivable at the end of the reporting period amounted to 32.14 million yuan, accounting for 11.61% of total assets, with 43.27% of receivables aged over 1 year[146] - The company has implemented strict bad debt provision policies for long-aged receivables to accurately reflect asset conditions[146] Leases and Rental Expenses - Short-term lease expenses for the current period were 923,035.72, up from 818,007.32 in the previous year[39] - Interest expenses on lease liabilities for the current period were 112,475.87, down from 177,512.55 in the previous year[39] - Total cash outflows related to leases were 2,772,761.25, slightly lower than the previous year's 2,822,199.34[39] - For leases, the company and its subsidiaries recognize a right-of-use asset and lease liability at the commencement date, except for short-term leases and leases of low-value assets[82] - The company and its subsidiaries measure lease liabilities at the present value of lease payments not yet paid at the commencement date, using the lease's implicit interest rate or the incremental borrowing rate if the implicit rate cannot be determined[91] - The company and its subsidiaries re-measure lease liabilities when there are changes in fixed payments, residual value guarantees, indices or rates used to determine lease payments, or the assessment of purchase, renewal, or termination options[92] - Prepaid rent at the end of the year is RMB 124,076.27, compared to RMB 151,930.17 at the beginning of the year[129] Investments and Equity - The company holds significant influence over its associates, typically when it owns between 20% and 50% of the voting rights, unless there is clear evidence that it cannot participate in the decision-making process[44] - The company uses the equity method to account for investments in joint ventures and associates, adjusting the carrying amount of the investment if the initial cost differs from the share of the net assets' fair value[45] - When the company loses control over a subsidiary, it reclassifies the remaining equity using the equity method if it retains significant influence or joint control, otherwise, it applies the financial instruments accounting standard[46] - The year-end balance of other equity instrument investments remained unchanged at 5,000,000.00, with no additional investments or reductions during the year[110] Fixed Assets and Depreciation - The company's fixed assets, including buildings and equipment, are depreciated using the straight-line method with a residual value rate of 5% and an annual depreciation rate of 4.75% for buildings[51][52] - The year-end book value of fixed assets, including production equipment and office equipment, totaled 44,911,364.08, a slight increase from the previous year's 44,760,875.04[113] Cash Flow and Operating Activities - The company's net cash flow from operating activities was 32,050,406.98, a significant increase from the previous year's 6,984,399.12[74] - The company's cash and cash equivalents increased by 23,498,324.32 RMB, reaching 141,342,846.25 RMB at the end of the year[7] - The company defines cash and cash equivalents as cash on hand and deposits that are readily available for payment, as well as short-term investments with a maturity of no more than three months[56] Tax and Incentives - The company was re-certified as a high-tech enterprise in 2023, enjoying a reduced corporate income tax rate of 15% from 2023 to 2025[146] - The company's subsidiaries, Yichuang Medical and Shenzhen Yichuang, enjoy tax incentives for small and micro enterprises, including a 50% reduction in resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp tax, farmland occupation tax, education surcharge, and local education surcharge[94] - The company and its subsidiaries recognize deferred tax liabilities for all taxable temporary differences except those arising from initial recognition of goodwill or transactions that do not affect accounting profit or taxable income[81] R&D and Innovation - R&D expenditure for the current period is RMB 22,941,404.20, accounting for 23.75% of operating revenue[135] - The company's R&D expenditure decreased from RMB 25,224,420.88 in the previous period to RMB 22,941,404.20 in the current period[135] - The company has 7 R&D projects in 2023, with 6 focused on digital human projects and 1 on a subsidiary project in Shenzhen[164] - The "High-Definition Digital Human R&D and Industrialization Project" has been upgraded and is set to launch in 2024[164] - The "Digital Human Anatomy System" supports a comprehensive teaching platform covering pre-class, in-class, and post-class activities[164] - The "Digital Human Cloud Platform" has been accessed by over 58,000 students and 3,000 teachers[164] - The company's R&D team has accumulated extensive expertise in medical imaging, computer science, and clinical experience[167] - The company has established a comprehensive R&D management system to ensure project execution and quality[167] - The company's R&D expenses in 2023 were 22.94 million yuan, accounting for 23.75% of the operating revenue[164] - The company has a strong R&D team of over 100 members, covering expertise in computer technology and medicine, and possesses advanced digital anatomy technology platforms, including data acquisition, 3D modeling, and virtual reality technologies[197] - The company's "High-Definition Digital Human Virtual Anatomy Table System" and "Digital Human High-Definition Tomography 3D Printing Model" have been recognized as reaching international advanced and leading levels, respectively, by the Chinese Anatomical Society[197] - The company has launched the Digital Human Cloud Platform, addressing challenges in hybrid online and offline teaching, resource shortages, and uneven distribution of teaching resources, supporting new educational models like flipped classrooms[197] - The company has formed R&D teams with prestigious medical institutions such as the Army Medical University and Shandong University, integrating computer information technology with traditional medicine to develop innovative products[197] - The company holds 14 invention patents and 71 copyrights, with R&D investment exceeding 15% of operating revenue in recent years[199] - The company has won the Shandong Provincial Science and Technology Progress Third Prize in 2014 and the National Teaching Achievement Second Prize in 2018[199] Corporate Governance and Shareholding - The company's controlling shareholder and actual controller, Xu Yifa, directly holds 40.85% of the shares and controls a total of 41.71% of the company's shares[149] - The top ten shareholders collectively hold 55.08% of the company's shares, with no related party relationships among them[148] - Xu Yifa has served as the company's chairman since 2015 and continues to hold this position[149] - The company's board of directors approved the conclusion of some fundraising projects and the permanent replenishment of surplus funds on December 26, 2023[152] - The company's third board of supervisors approved the 2023 semi-annual report and summary on August 24, 2023[152] - The company's 2022 annual report, financial report, and profit distribution plan were approved at the 2022 annual shareholders' meeting on May 22, 2023[152] - The company revised several governance-related systems, including the "Articles of Association," "Board of Directors System," and "Supervisory Board System," during the reporting period[155] - The company's core employees' changes had no significant impact, and no specific measures were taken[158] - The company did not implement any equity incentive plans during the reporting period[160] - The company did not engage in any labor outsourcing during the reporting period[161] Market and Product Development - The company's main products include digital medical education products, life science popularization products, and interactive smart all-in-one machines[186] - The company has established a comprehensive R&D management system, including regulations on R&D projects, documentation, product naming, and review processes, ensuring the execution of R&D projects through stages such as initiation, implementation, and acceptance[192] - The company has collaborated with domestic medical universities, including Shandong University and Inner Mongolia Medical University, to develop high-precision digital human products, achieving high-definition human tomography data acquisition and processing, and has begun product development for clinical diagnostic assistance and sports anatomy[192] - The company's products are widely used in over 500 medical institutions and have been piloted in more than 30 countries overseas, with plans to expand further through promotional activities[197] - The company is focusing on strengthening its market presence in the medical education sector, optimizing product quality, and enhancing core competitiveness to effectively respond to market competition[192] - The company is expanding its overseas medical education market in line with the national "Belt and Road" strategy, aiming to capitalize on historical development opportunities[192] - The company has completed the design and implementation of life science museums in multiple medical universities, leveraging its data and technological advantages in digital medicine[199] - The company's interactive smart all-in-one machine, produced by its wholly-owned subsidiary Shenzhen Yichuang, features high-quality touch panels and is used in various scenarios including education, exhibitions, and video conferencing[199] - The company has established 12 provincial offices nationwide, covering over 60% of the market in medical colleges and universities, solidifying its leading position in the digital anatomy field[199] - The company's core team possesses extensive expertise in computer science and medicine, enabling efficient and precise services[199] - The company plans to expand its business scope from medical education to clinical medicine and public health[199] - The company's products and solutions are highly aligned with the high data professionalism requirements of medical universities[199] - The company has a mature sales network and a complete service closed-loop, with high brand recognition and reputation in the market[199] - The company's technological innovation and brand advantages provide a solid foundation for its high-quality development[199] Risk Management - The company faces risks related to intellectual property infringement and has implemented measures such as patent applications and employee confidentiality agreements[146] - Core technical personnel retention is a key risk, with the company implementing competitive compensation and performance evaluation systems to mitigate this[146] - The company is exposed to risks from changes in tax incentives for software and integrated circuit industries[146] - The company has strengthened credit management and collection systems to reduce accounts receivable risks[146] Fundraising and Projects - The company's "Digital Human Cloud Platform Construction Project" was completed and reached the intended usable state on December 21, 2023, with a remaining fund of 3,795,985.23 yuan (including interest and financial income) permanently replenishing working capital[154] - The company extended the construction period of the "High-Definition Digital Human R&D and Industrialization Construction Project" to December 31, 2024, without changing the funding purpose or investment scale[154] Events and Recognition - The company showcased new technologies and products at the 59th China Higher Education Expo in April[168] - The company hosted the first National Medical College Students' Morphology Reading and Human Anatomy Specimen Identification Skills Competition in May[168] - The company's "High-Definition Digital Human Virtual Anatomy System V1.0" was recognized as a 2023 Shandong Famous Brand[174] - The company's "High-Definition Digital

证券代码：835670 证券简称：数字人 公告编号：2024-003 山东数字人科技股份有限公司 二、本期业绩重大变化的主要原因 一、本期业绩预告情况 （一）业绩预告期间 2023 年 1 月 1 日至 2023 年 12 月 31 日。 （二）业绩预告情况 预计的业绩：□亏损 √扭亏为盈 □同向上升 □同向下降 预计本报告期业绩将亏损或与上年同期相比扭亏为盈的，应披露以下表格： | 项目 | 本报告期（单位：万元） | 上年同期（单位：万元） | | --- | --- | --- | | 归属于上市公司股东的净 | 1,190.21 | -424.46 | | 利润 | | | 2023 年年度业绩预告公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、 误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连 带法律责任。 特别提示：本公告所载 2023 年年度主要财务数据为初步核算数据，未经 会计师事务所审计，具体数据以公司 2023 年年度报告中披露的数据为准，提 请投资者注意投资风险。 2023 年度公司归属于上市公司股东净利润变化的主要原因系各地管控取 消，公 ...

证券代码：835670 证券简称：数字人 公告编号：2024-004 山东数字人科技股份有限公司 2023 年年度业绩快报公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、 误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连 带法律责任。 特别提示：本公告所载 2023 年年度主要财务数据为初步核算数据，未经会 计师事务所审计，具体数据以公司 2023 年年度报告中披露的数据为准，提请投 资者注意投资风险。 一、2023 年年度主要财务数据和指标 三、风险提示 本次业绩快报为公司财务部门初步核算数据，尚未经会计师事务所审计，不 构成公司对投资者的业绩承诺，具体财务数据将在公司 2023 年年度报告中详细 披露。敬请广大投资者谨慎决策，注意投资风险。 四、备查文件目录 | 项目 | 本报告期 | 上年同期 | 变动比例% | | --- | --- | --- | --- | | 营业收入 | 96,578,667.69 | 71,427,286.01 | 35.21% | | 归属于上市公司股 | 11,902,052.56 | -4,244,601.60 | 38 ...

天健函〔2020〕4-13 号 全国中小企业股份转让系统有限责任公司： 由安信证券股份有限公司转来的《关于山东数字人科技股份有限公司精选层 挂牌申请文件的审查问询函》（以下简称问询函）奉悉。我们已对问询函所提及 的山东数字人科技股份有限公司（以下简称数字人公司或公司）财务事项进行了 审慎核查，现汇报如下。（除另有标注外，本说明的金额单位为人民币元） 一、问题 2.关于收入确认 关于山东数字人科技股份有限公司 精选层挂牌申请文件的审查问询函中 有关财务事项的说明 （1）进一步披露各类业务的具体收入确认政策。 请发行人补充披露并举例说明各类业务的具体收入确认政策（收入确认的 时点、依据和方法）、销售业务流程（如安装、调试、试运行、验收、质保等）、 各环节收款比例，对比同行业可比公司收入政策分析是否存在较大差异。 （2）收入确认时点的准确性。 由于客户主要为医学院校、医院等行政事业单位，其采购及审批特点等导 致发行人收入确认主要集中在第四季度。请发行人区分合同实施周期（是否超 过 12 个月）说明不同实施周期下的收入确认及具体会计处理是否存在差异，确 认依据是否充分、恰当，是否符合《企业会计准则》规定，是否存在收入 ...