证券代码：300213 证券简称：佳讯飞鸿 北京佳讯飞鸿电气股份有限公司 投资者关系活动记录表 编号：2020-09-07 | --- | --- | --- | --- | |---------------------|------------------------------------|--------------------------------------------------|-----------------------------------------------------------------------------| | | | | | | | R 特定对象调研 | £ 分析师会议 | | | | £ 媒体采访 £业绩说明会 | | | | 投资者关系活 动类别 | £新闻发布会 R | 路演活动 | | | | £ 现场参观 | | | | | £ 其他 | （请文字说明其他活动内容） | | | 参与单位名称 | | 北京信托：康子冉 北京信托：高峰 中信建投：王昊天 | | | 及人员姓名 | | | 华融证券：陈光 艳珍资管：李森 云杉树资管：张良峰 | | 时间 | ...

证券代码：300213 证券简称：佳讯飞鸿 北京佳讯飞鸿电气股份有限公司 投资者关系活动记录表 编号：2020-08-21-1 | --- | --- | --- | --- | |---------------------|-----------------------------------------------------|--------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | | | | | | | R | 特定对象调研 £分析师会议 | | | | £媒体采访 | £ 业 ...

证券代码：300213 证券简称：佳讯飞鸿 北京佳讯飞鸿电气股份有限公司 投资者关系活动记录表 编号：2019-10-22 | --- | --- | --- | |-----------------------|-------------------------------------------|----------------------------------------------------------------------------| | | | | | | R 特定对象调研 | £ 分析师会议 | | | £ 媒体采访 £业绩说明会 | | | 投资者关系活 动类别 | £新闻发布会 £路演活动 | | | | £ 现场参观 | | | | £ 其他 | （请文字说明其他活动内容） | | 参与单位名称 | 民生证券：刘欣 | | | 及人员姓名 | 民生证券：费磊 | | | | | | | 时间 地点 | 2019 年 10 月 22 公司四层会议室 | 日上午 10:00 | | | 董事会秘书：郑文 | | | 上市公司接待 人员姓名 | 证券事务代表：王雯玥 | | | | 一、 ...

证券代码：300213 证券简称：佳讯飞鸿 北京佳讯飞鸿电气股份有限公司 投资者关系活动记录表 编号：2019-11-15 | --- | --- | --- | |---------------------|-------------------------------|----------------------------------------------------------------------------| | | | | | | R 特定对象调研 | £ 分析师会议 | | | £ 媒体采访 £业绩说明会 | | | 投资者关系活 动类别 | £新闻发布会 R | 路演活动 | | | £ 现场参观 | | | | £ 其他 | （请文字说明其他活动内容） | | 参与单位名称 | 安惠投资：李智佳 | | | 及人员姓名 | | | | 时间 | 2019 年 11 月 15 日 | 上午 10:30 | | 地点 | 公司四层会议室 | | | | | | | 上市公司接待 | 董事会秘书：郑文 | | | 人员姓名 | 一、公司基本情况介绍： | | | 投资者关系活 | | 公司作 ...

证券代码：300213 证券简称：佳讯飞鸿 北京佳讯飞鸿电气股份有限公司 投资者关系活动记录表 编号：2019-11-06 | --- | --- | --- | |-----------------------|-------------------------|----------------------------------------------------------------------------| | | R 特定对象调研 | £ 分析师会议 | | | £ 媒体采访 £业绩说明会 | | | 投资者关系活 动类别 | £新闻发布会 R | 路演活动 | | | £ 现场参观 | | | | £ 其他 | （请文字说明其他活动内容） | | 参与单位名称 | 联讯证券：李仁波 | | | 及人员姓名 | 联讯证券：崔峻铭 | | | 时间 | 2019 年 11 月 6 | 日下午 14:00 | | 地点 | 公司四层会议室 | | | | | | | 上市公司接待 人员姓名 | 董事会秘书：郑文 | | | | 一、公司基本情况介绍： | | | 投资者关系活 | | 公司作为国内领先 ...

Financial Performance - The company's revenue for Q3 2022 was ¥220,206,957.93, a decrease of 5.35% compared to the same period last year[5]. - Net profit attributable to shareholders decreased by 74.81% to ¥5,296,003.66, while the net profit excluding non-recurring gains and losses fell by 74.56% to ¥5,255,912.79[5]. - The company reported a net profit of ¥32,974,254.99, down from ¥71,100,037.85, a decrease of 53.6% year-over-year[27]. - The net profit for Q3 2022 was CNY 24,640,331.39, a decrease of 58.92% compared to CNY 59,977,319.39 in Q3 2021[28]. - The company's basic earnings per share decreased by 75.00% to ¥0.01[5]. - The basic and diluted earnings per share for Q3 2022 were both CNY 0.04, down from CNY 0.10 in the same period last year[28]. - Operating profit decreased significantly to ¥33,091,175.28, down 53.1% from ¥70,675,270.39 in the previous year[27]. - Total operating revenue for Q3 2022 was ¥624,140,413.42, a decrease of 4.7% compared to ¥656,106,800.49 in Q3 2021[27]. - Total operating costs increased to ¥616,061,360.17, up from ¥603,353,695.29, reflecting a rise of 2.3% year-over-year[27]. Assets and Liabilities - The company reported a total asset value of ¥2,856,236,705.64, down 5.80% from the end of the previous year[5]. - Total assets decreased to ¥2,856,236,705.64 from ¥3,031,943,430.04, a decline of 5.8%[25]. - Total liabilities decreased to ¥646,555,037.88, down from ¥850,827,807.53, a reduction of 24%[25]. - The company’s total equity increased to ¥2,209,681,667.76 from ¥2,181,115,622.51, a rise of 1.3%[25]. - The total equity attributable to shareholders increased by 1.28% to ¥2,204,618,736.44 compared to the end of the previous year[5]. Cash Flow - The company’s cash flow from operating activities showed a net outflow of ¥19,314,490.55, a 37.01% increase in outflow compared to the previous year[5]. - Cash inflow from operating activities totaled CNY 761,915,174.95, an increase of 5.43% from CNY 722,547,906.82 in Q3 2021[31]. - The net cash flow from operating activities was -CNY 19,314,490.55, an improvement from -CNY 30,664,559.31 in Q3 2021[31]. - Cash received from investment recovery increased by 36.10% to ¥27,900.00 million, up from ¥20,500.00 million, attributed to the maturity of bank wealth management products[15]. - Cash received from borrowings increased by 42.47% to ¥19,656.13 million, compared to ¥13,796.34 million, indicating a rise in loans received[15]. - Cash used for debt repayment increased by 117.89% to ¥31,916.60 million from ¥14,648.09 million, reflecting a higher volume of loan repayments[15]. - The company received CNY 279,000,000.00 from the recovery of investments, an increase from CNY 205,000,000.00 in the previous year[31]. Research and Development - R&D expenses increased by 24.79% to ¥86,757,700, accounting for 13.90% of total revenue, as the company focused on integrating IT and CT technologies and advancing 5G and Beidou satellite navigation applications[9]. - Research and development expenses rose to ¥86,757,668.47, an increase of 24.8% compared to ¥69,522,717.97 in the same period last year[27]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 36,387[17]. - The largest shareholder, Lin Jing, holds 9.09% of shares, amounting to 53,998,102 shares, with 40,498,576 shares under pledge[17]. - The company repurchased a total of 750,000 shares, accounting for 0.13% of the total share capital, with a total transaction amount of ¥3,706,292.59[21]. Inventory and Fixed Assets - The company experienced a 6.9% decline in fixed asset investment in the railway industry, impacting project bidding and delivery timelines[9]. - Cash paid for the purchase of fixed assets and intangible assets decreased by 80.97% to ¥42.67 million from ¥224.26 million, reflecting reduced expenditures on fixed asset purchases[15]. - Inventory increased to ¥234,527,385.03, up from ¥189,639,725.28, reflecting a growth of 23.6%[25]. Financial Expenses - Financial expenses surged by 539.98% to ¥15,541,700 due to foreign currency loan hedging[14]. - Cash outflow from investing activities was CNY 299,426,742.70, compared to CNY 137,242,555.76 in the previous year[31]. - The cash flow from tax refunds received decreased by 57.67% to ¥1,103.71 million compared to ¥2,607.25 million in the same period last year, due to the previous year's corporate income tax refund[15].

Financial Performance - The company's operating revenue for the first half of 2022 was ¥403,933,455.49, a decrease of 4.61% compared to ¥423,458,688.73 in the same period last year[18]. - The net profit attributable to shareholders was ¥19,629,214.86, down 49.27% from ¥38,693,263.64 year-on-year[18]. - The net cash flow from operating activities was negative at ¥40,303,213.02, a decline of 366.61% compared to a positive cash flow of ¥15,116,842.79 in the previous year[18]. - Basic earnings per share decreased by 57.14% to ¥0.03 from ¥0.07 in the same period last year[18]. - Total assets at the end of the reporting period were ¥2,901,660,486.01, down 4.30% from ¥3,031,943,430.04 at the end of the previous year[18]. - The net assets attributable to shareholders increased by 1.21% to ¥2,203,029,025.37 from ¥2,176,717,804.06 at the end of the previous year[18]. - The weighted average return on net assets was 0.90%, a decrease of 0.91% from 1.81% in the previous year[18]. - The net profit after deducting non-recurring gains and losses was ¥18,491,774.01, down 28.10% from ¥25,719,250.59 year-on-year[18]. - The company achieved a revenue of approximately ¥179.24 million from command and dispatch systems, with a gross margin of 37.19% in the first half of 2022[64]. - The command and dispatch solution segment generated revenue of approximately ¥73.66 million, with a gross margin of 51.26%[64]. - The company secured 206 orders through bidding, amounting to ¥270.06 million, contributing 59.26% to current period revenue[64]. - The company reported a significant increase in financial expenses by 852.81%, amounting to ¥13.91 million, primarily due to foreign currency loan hedging[94]. - The company reported a decrease in cash and cash equivalents to ¥447,397,132.38, down 2.59% from the previous year[100]. - Accounts receivable stood at ¥946,710,695.60, representing 32.63% of total assets, with a slight decrease of 0.08% year-on-year[100]. - Inventory increased to ¥208,079,416.55, up 0.92% from the previous year, accounting for 7.17% of total assets[100]. - Short-term borrowings decreased to ¥272,298,642.18, down 0.75% from the previous year, representing 9.38% of total liabilities[100]. Strategic Focus and Development - The company focuses on the integration of new ICT technologies such as big data, cloud computing, artificial intelligence, and blockchain to drive digital economy development[26]. - The company has developed two major application platforms: "Fusion Communication Platform" and "IoT Platform," enhancing its product offerings in smart command and dispatch solutions[27]. - The company aims to create a unified and integrated industrial internet ecosystem, enhancing its market competitiveness and industry influence[28]. - The company is committed to sustainable development by fostering a collaborative ecosystem that benefits both industry clients and its own growth[26]. - The company continues to strengthen its research on 5G and autonomous controllable technologies, which are critical for its product development and market competitiveness[27]. - The company is actively exploring market opportunities in various sectors, including customs, oil, nuclear power, and civil aviation, to support future growth[61]. - The company aims to build a collaborative ecosystem by leveraging its strengths and resources to meet deep customer needs through continuous innovation[62]. - The company is focused on integrating advanced technologies such as 5G, AI, cloud computing, and big data to enhance its core competitiveness and drive innovation[62]. - The company is addressing raw material price fluctuations by optimizing supply chain resources and implementing refined management practices[130]. - The company is committed to enhancing product functionality and accelerating the commercialization of new technologies[127]. Market Trends and Opportunities - The company has achieved a wide application of its products across various industries, including transportation, national defense, government, and energy, with a presence in over ten countries and regions globally[30]. - The national defense budget for 2022 increased by 7.1% to 1,476.08 billion yuan, marking a return to a growth rate above 7%[41]. - The projected growth of China's defense informationization expenditure is expected to reach 251.3 billion yuan by 2025, with a compound annual growth rate of 11.6% from 2015 to 2025[43]. - The company is positioned to benefit from the projected construction of approximately 6,000 kilometers of intercity and suburban railways during the "14th Five-Year Plan," with total investment exceeding 1.9 trillion yuan[35]. - The "14th Five-Year Plan" emphasizes the importance of smart cities, which are expected to see rapid development through the application of new information technologies[45]. - The "Smart Customs" initiative aims for 100% coverage of customs business informationization applications by 2025, enhancing the efficiency of customs management and regulation[46]. - The smart airport market in China is projected to grow from 2.39 billion yuan in 2015 to 4.797 billion yuan in 2020, with expectations to exceed 12 billion yuan by 2025[48]. - The public safety communication market in China grew from approximately 19.7 billion yuan in 2020 to about 21.5 billion yuan in 2021, indicating a rising trend[51]. - The company is leveraging new technologies such as big data, IoT, AI, and satellite navigation to enhance the informatization and intelligence of port facilities, contributing to the "Smart Customs" initiative[47]. Research and Development - The company invested over 10% of its revenue in R&D annually, demonstrating a strong commitment to technological innovation and sustainable development[67]. - As of the report date, the company had registered and accepted 228 patents, including 151 invention patents, and 355 software copyrights[70]. - The company has established a three-tiered research system and collaborated with external research institutions to enhance its R&D capabilities[68]. - The company has developed new products and technologies, including 5G broadband access modules and a smart operation and maintenance platform based on 5G networks[75]. - The company has established multiple innovation laboratories in collaboration with partners, focusing on key technologies such as mobile communication and 5G innovation[76]. - The company emphasizes a collaborative innovation mechanism with universities and research institutions to boost R&D capabilities and technology application[77]. - The company has filed for 30 new software copyrights and 12 invention patents during the reporting period, enhancing its intellectual property portfolio[85]. Corporate Governance and Social Responsibility - The company actively protects shareholder rights, ensuring fair treatment of minority shareholders and maintaining a robust internal control system[148]. - The company has established a comprehensive employee rights protection system, ensuring compliance with labor laws and providing various employee benefits[149]. - The company has built long-term strategic partnerships with suppliers and customers, ensuring mutual economic benefits and legal rights[150]. - The company has contributed to social welfare by funding five "Hope Primary Schools" in various regions, supporting local education initiatives[151]. - The company aims to continue fulfilling its social responsibilities and promoting sustainable development in alignment with economic and social values[152]. - The company emphasizes compliance with environmental regulations and has not faced any administrative penalties related to environmental issues during the reporting period[145]. Risks and Challenges - The company faces macroeconomic risks related to national policies affecting the transportation, defense, and government sectors, which could impact market dynamics[123]. - The company has not engaged in any derivative investments or entrusted loans during the reporting period, maintaining a conservative financial strategy[119][120]. - The company’s management has not changed their shareholdings during the reporting period[188]. - The company has not reported any significant changes in the measurement attributes of its major assets during the reporting period[103]. - The company has not disclosed any new strategies or significant changes in market expansion plans[184]. - The company is expanding its asset and business scale through both organic growth and acquisitions, which increases management complexity[128]. Shareholder Information - A total of 14 employees, including directors and senior management, hold 11,923,913 shares, representing 2.01% of the company's total equity[141]. - The chairman and general manager, Lin Jing, holds 5,473,913 shares, accounting for 0.92% of the total equity by the end of the reporting period[142]. - The total number of shares outstanding remains at 593,718,564, with 550,719,360 (92.76%) being unrestricted shares[180]. - The total number of ordinary shareholders at the end of the reporting period was 39,126[185]. - The total number of restricted shares at the end of the period was 42,999,204 shares, with 43,363,081 shares released during the period[183]. - The company has not conducted any repurchase transactions during the reporting period[187]. - The company announced a share reduction plan by major shareholders, with disclosures made on January 18, 2022, and August 16, 2022[176].

Financial Performance - The company's operating revenue for 2021 was approximately ¥1.03 billion, representing a 7.40% increase compared to ¥961 million in 2020[18]. - The net profit attributable to shareholders for 2021 was approximately ¥118 million, a slight increase of 0.65% from ¥117 million in 2020[18]. - The net profit after deducting non-recurring gains and losses was approximately ¥105 million, which is an 18.35% increase from ¥89 million in 2020[18]. - The net cash flow from operating activities for 2021 was approximately ¥106 million, up 3.83% from ¥102 million in 2020[18]. - The total assets at the end of 2021 were approximately ¥3.03 billion, a decrease of 0.09% from ¥3.03 billion at the end of 2020[18]. - The net assets attributable to shareholders at the end of 2021 were approximately ¥2.18 billion, an increase of 1.44% from ¥2.15 billion at the end of 2020[18]. - The basic earnings per share for 2021 remained at ¥0.20, unchanged from 2020[18]. - The company reported a total order amount of approximately CNY 850.98 million from industry clients, accounting for 72.93% of its current operating income[74]. - The company achieved a revenue of approximately CNY 396.08 million from standard command and dispatch products, with a gross margin of 48.84% in the reporting period, compared to CNY 305.62 million and a gross margin of 47.13% in the previous year[74]. - The company reported a total revenue of 37,010.55 million yuan, with a net profit of 1,994.67 million yuan, reflecting a significant increase in operational efficiency[154]. Investment and R&D - The company invested about 10% of its revenue in R&D annually, reflecting a commitment to technological innovation and sustainable development[77]. - The company's R&D investment totaled 148.71 million yuan, accounting for 14.40% of its revenue[97]. - The company has registered and accepted 242 patents, including 162 invention patents, and holds 322 software copyrights[82]. - The company completed several key R&D projects, including the development of a 5G-R interface monitoring system and a cloud computing platform, aimed at enhancing its competitive position in the industry[126]. - The company is actively researching the application of 5G technology in the railway industry, aiming to accelerate the development of related products[80]. - The company has established R&D centers in multiple cities and collaborated with Beijing Jiaotong University to create a key laboratory for broadband mobile information communication in the railway sector[80]. - The company has formed an emergency management team to address potential impacts from public emergencies, including the ongoing COVID-19 pandemic, ensuring business continuity[176]. Market Position and Strategy - The company is positioned to benefit from the projected increase in railway operating mileage to 165,000 kilometers by 2025, including 50,000 kilometers of high-speed rail[30]. - The company aims to enhance its railway communication systems in response to the growing demand for information technology integration in the railway sector[35]. - The company has established a strong market presence in the transportation sector, covering 18 railway bureaus and participating in major national projects, including the longest heavy-haul railway—Haoji Railway[69]. - The company is actively expanding its business scope through both internal growth and external acquisitions, enhancing its competitive edge in the market[68]. - The company aims to create more value for shareholders by optimizing operational strategies and leveraging its strengths and resources[60]. - The company is focused on mergers and acquisitions to enhance its technological capabilities and expand revenue[90]. - The company is committed to improving its internal management systems, optimizing organizational structure, and enhancing operational efficiency to boost profitability[166]. Technology and Innovation - The "14th Five-Year Railway Technology Innovation Plan" emphasizes the integration of advanced technologies such as 5G, AI, and big data into railway operations[35]. - The company is focusing on developing smart railway systems, which will leverage technologies like satellite navigation and blockchain to improve operational efficiency[35]. - The company has completed the development of products including 5G broadband access modules and a 5G-based smart operation and maintenance platform, enhancing its capabilities in various sectors[56]. - The company is actively engaged in the development of new technologies and products, although specific details were not disclosed in the report[199]. - The company is focusing on the application of artificial intelligence and IoT technologies in the railway sector to enhance operational efficiency[155]. Governance and Management - The company emphasizes information disclosure and investor relations management, ensuring that all shareholders have equal access to information[187]. - The company maintains independence from its controlling shareholder in terms of assets, personnel, finance, organization, and business operations[189]. - The company has a complete and independent financial management system, with separate bank accounts and independent tax obligations[192]. - The company has established a robust organizational structure with independent operational capabilities, free from interference by shareholders[193]. - The company has a diverse board with members holding advanced degrees from prestigious institutions, enhancing its strategic decision-making capabilities[200]. - The company has maintained a stable management team, with no reported changes in the board of directors or supervisors during the reporting period[199]. Challenges and Future Outlook - The company recognizes the challenges posed by global uncertainties, including the ongoing pandemic and geopolitical tensions, and plans to adapt its strategies accordingly[163]. - The company is closely monitoring macroeconomic trends and will adjust its strategic planning and business layout in response to changes in national policies to ensure stable development of its core business[170]. - The company intends to explore new business areas and markets emerging from digital transformation, aiming for sustainable and stable revenue growth[165]. - The company plans to enhance its R&D investment, focusing on IT and CT technology integration, 5G, and Beidou satellite navigation applications in transportation and defense sectors[164].

Financial Performance - The company's revenue for Q1 2022 was ¥169,022,977.05, representing a 4.83% increase compared to ¥161,242,748.37 in the same period last year[3] - The net profit attributable to shareholders was -¥3,026,127.55, an improvement of 40.01% from -¥5,044,147.15 year-over-year[3] - The net profit for Q1 2022 was a loss of CNY 2,897,782.07, an improvement from a loss of CNY 4,502,980.98 in Q1 2021[21] - The company reported a basic and diluted earnings per share of -0.0052, compared to -0.0086 in the same quarter last year[22] - The company recorded a fair value change gain of CNY 10,387,370.00, compared to a loss of CNY 4,723,810.00 in the previous year[21] Cash Flow - The net cash flow from operating activities was -¥71,589,432.70, a significant decline of 300.83% compared to -¥17,860,203.83 in the previous year[3] - Cash received from operating activities increased by 105.17% to ¥223.85 million, driven by higher government subsidies and interest income[9] - Total cash inflow from operating activities was 233,219,583.46 CNY, compared to 276,783,887.39 CNY in the same period last year[25] - The total cash outflow from operating activities was 304,809,016.16 CNY, compared to 294,644,091.22 CNY in the previous year[25] - The company's cash and cash equivalents decreased from ¥546,034,510.42 at the beginning of the year to ¥399,178,105.36 at the end of the period[16] - The ending balance of cash and cash equivalents was 379,449,005.99 CNY, down from 572,938,653.96 CNY year-over-year[26] - The company’s cash and cash equivalents decreased by 148,171,455.82 CNY during the quarter[26] Assets and Liabilities - The total assets at the end of the reporting period were ¥2,833,918,565.83, down 6.53% from ¥3,031,943,430.04 at the end of the previous year[3] - Total liabilities decreased to CNY 655,700,725.39 from CNY 850,827,807.53 year-over-year[18] - The total current assets decreased from ¥1,981,874,071.62 to ¥1,790,915,601.97, a decline of approximately 10%[16] - Long-term equity investments slightly decreased from ¥54,577,252.98 to ¥53,462,821.93[16] Shareholder Information - The total number of common shareholders at the end of the reporting period was 42,991[12] - The top 10 shareholders hold a total of 53,998,102 shares, with Lin Jing holding 9.09% and Zheng Guixiang holding 5.21%[12] - The total number of restricted shares at the beginning of the period was 43,363,081, with 465,300 shares released during the period[14] - The company reported a total of 42,999,204 restricted shares at the end of the period, with the majority being high-level executive locked shares[14] - The company has a significant shareholder, Beijing Jiaxun Feihong Electric Co., Ltd., holding 11,923,913 shares in a repurchase account[12] Research and Development - Research and development expenses increased by 52.49% to ¥3,741.13 million, reflecting the company's commitment to maintaining its technological leadership[7] - R&D expenses increased significantly to CNY 37,411,316.89, a rise of 52.4% compared to CNY 24,534,180.03 in Q1 2021[20] Financial Expenses - The company’s financial expenses increased significantly by 414.57% to ¥1,172.68 million due to increased foreign exchange losses[8]

北京佳讯飞鸿电气股份有限公司 2021 年第三季度报告 证券代码：300213 证券简称：佳讯飞鸿 公告编号：2021-068 北京佳讯飞鸿电气股份有限公司 2021 年第三季度报告 本公司及董事会全体成员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。 重要内容提示: 1.董事会、监事会及董事、监事、高级管理人员保证季度报告的真实、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。 2.公司负责人、主管会计工作负责人及会计机构负责人(会计主管人员)声明：保 证季度报告中财务信息的真实、准确、完整。 3.第三季度报告是否经过审计 □ 是 √ 否 一、主要财务数据 (一)主要会计数据和财务指标 公司是否需追溯调整或重述以前年度会计数据 √ 是 □ 否 追溯调整或重述原因 会计政策变更的原因及会计差错更正的情况 根据 2017 年财政部修订的《企业会计准则第 14 号—收入》[财会 2017（22）号]（以下简称"新收入准则"），要求境内 上市公司于 2020 年 1 月 1 日起实施，按照新收入准则要求，在交易中承担代理人职责的业务应按净额法确认收入。为提 ...