关于上海亚通股份有限公司 前期会计差错更正专项说明审核报告 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市丰台区丽泽路 20 号丽泽 SOHO Ｂ座 20 层 邮编：100073 电话：(010) 51423818 传真：(010) 51423816 目 录 一、审核报告 1-2 二、前期会计差错更正专项说明债表 3-4 中兴华会计师事务所（特殊普通合伙） ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地 址 （ l o c a t i o n ）： 北 京 市 丰 台 区 丽 泽 路 2 0 号 丽 泽 S O H O B 座 20 层 电 话 （ t e l ）： 0 1 0 - 5 1 4 2 3 8 1 8 传 真 （ f a x ）： 0 1 0 - 5 1 4 2 3 8 1 6 关于上海亚通股份有限公司 前期会计差错更正专项说明的审核报告 我们接受委托，审核了后附的上海亚通股份有限公司（以下简称"亚通公司" ）编制的《上 海亚通股份有限公司前期会计差错更正专 ...

Group 1 - The core revenue composition of Kaiwang Technology for the year 2024 is 100.0% from precision cable connection components [1] Group 2 - On August 20, 2025, the Shenzhen Stock Exchange issued a regulatory letter to Henan Kaiwang Electronic Technology Co., Ltd. regarding the company's disclosure of accounting errors [3] - The company adjusted its revenue recognition method from gross to net for the "purchase of raw materials + finished product assembly" business starting from the first quarter of 2024, leading to retrospective adjustments in financial reports [3] - The financial data disclosed in the first quarter, semi-annual, and third quarter reports of 2024 were found to be inaccurate, violating several rules of the Growth Enterprise Market [3] - The chairman and the financial director of the company were held responsible for the violations and were urged to take corrective actions to prevent recurrence [3]

Core Viewpoint - The document outlines the accounting policy changes, accounting estimate changes, and correction of accounting errors for Shenzhen Dashi Intelligent Co., Ltd, emphasizing the need for compliance with relevant laws and regulations to ensure the authenticity and accuracy of financial information [1][2]. Group 1: Accounting Policy Changes - The company must not manipulate financial indicators such as performance and equity through changes in accounting policies and estimates [2]. - Changes in accounting policies must be researched and drafted by the finance department, with consultations from the auditing firm, and must be approved by the board of directors and shareholders if necessary [5][6]. - The company must provide a detailed report on the changes, including the date, reasons, previous and new accounting policies, and the impact on financial statements [3][4]. Group 2: Accounting Estimate Changes - Significant changes in accounting estimates must be submitted to the board for approval and disclosed in the next periodic report [12]. - If the impact of the estimate change exceeds certain thresholds, it must also be submitted to the shareholders for approval [5]. Group 3: Correction of Accounting Errors - Corrections of accounting errors must be disclosed promptly through a temporary report, detailing the nature and reasons for the correction, as well as its impact on financial status and results [8][9]. - The company must ensure that the corrected financial statements comply with the disclosure norms set by regulatory authorities [8][9]. Group 4: Information Disclosure - The company must disclose the details of any accounting policy changes, including the effects on financial indicators and any retrospective adjustments made to previously disclosed financial reports [17][18]. - If the changes lead to a change in the nature of profit or loss in previously disclosed reports, this must be clearly explained [18][19].

关于昆明云内动力股份有限公司 前期会计差错更正的 专项说明的审核报告 中兴华会计师事务所(特殊普通合伙) ZHONGXINGHUA CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市西城区阜外大街 1 号四川大厦东座 15 层 邮编：100037 电话：(010)68364878 传真：(010)68364875 目 录 昆明云内动力股份有限公司前期会计差错更正专项说明 昆明云内动力股份有限公司 （除特别说明外，金额单位为人民币元） 昆明云内动力股份有限公司（以下简称"公司"或"本公司"）于 2025 年 8 月 12 日召 开第七届董事会第十一次会议及第七届监事会第八次会议，审议通过了《关于公司前期会计差 错更正及追溯调整的议案》，同意公司根据《企业会计准则第 28 号——会计政策、会计估计 变更和差错更正》《公开发行证券的公司信息披露编报规则第 19 号——财务信息的更正及相 关披露》及《深圳证券交易所股票上市规则》等相关规定，对前期会计差错进行更正及追溯调 整，具体调整情况如下： 一、前期会计差错更正的原因 公司于 2025 年 8 月 8 日收到中国证券监督管理委员会云南监 ...

四川浩物机电股份有限公司 会计政策、会计估计变更及会计差错管理制度 四川浩物机电股份有限公司 会计政策、会计估计变更及会计差错管理制度 第一章 总则 四川浩物机电股份有限公司 会计政策、会计估计变更及会计差错管理制度 第八条 根据法律、行政法规或者国家统一的会计制度的要求变更公司会计政策的， 有关申请报告至少应对以下事项作出说明： 第三条 本制度所称会计政策变更、会计估计变更和差错更正事项是指《企业会计 准则第 28 号——会计政策、会计估计变更和差错更正》定义的会计政策变更、会计估 计变更和会计差错。 第四条 公司不得利用会计政策变更和会计估计变更操纵营业收入、净利润、净资 产等财务指标。 第二章 会计政策、会计估计变更、会计差错更正的决策程序 第五条 公司变更会计政策、会计估计和更正会计差错，由财务部负责事项研究、 草拟有关方案、文件以及与为公司提供审计服务的会计师事务所的咨询沟通；并由董事 会秘书负责与深圳证券交易所、中国证券监督管理委员会（以下简称"中国证监会"） 派出机构等监管部门的咨询沟通工作，按有关程序报公司董事会或股东会审核通过后贯 彻执行。 第六条 公司会计政策变更、会计估计变更及会计差错更 ...

Meeting Overview - The 19th meeting of the 5th Board of Directors of Beijing Kejingyuan Technology Co., Ltd. was held on August 8, 2025, with all 7 directors present [1] - The meeting was convened by Chairman Ge Jing and complied with relevant laws and regulations [1] Resolutions Passed - The Board approved the full text and summary of the 2025 Half-Year Report, confirming that the report accurately reflects the company's operational status without any false statements or omissions [2] - The Board approved the Special Report on the Storage and Use of Raised Funds for the first half of 2025, affirming compliance with regulatory requirements and no misuse of funds [2] - The Board approved the correction of prior accounting errors, ensuring that the revised financial data accurately reflects the company's financial condition and performance [3] - The Board approved the proposal to abolish the Supervisory Board, transferring its powers to the Audit Committee of the Board, and to amend the company's articles of association accordingly [4] - The Board approved the formulation and revision of several governance systems to enhance corporate governance and compliance with the latest regulations [5][6] - The Board agreed to convene the first temporary shareholders' meeting of 2025 on August 25, 2025, to review the proposals requiring shareholder approval [6]

北京科净源科技股份有限公司 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。 证券代码：301372 证券简称：科净源 公告编号：2025-035 重要提示： 度财务报表进行追溯调整，追溯调整后，不会导致公司上述报告期盈亏性质的改 变。 将持续提升治理水平和规范运作水平，努力提高信息披露质量，切实保障公司及 全体股东的利益。 公司于 2025 年 8 月 8 日召开第五届董事会第十九次会议及第五届监事会第 十五次会议，审议通过了《关于前期会计差错更正的议案》，同意公司根据《企 业会计准则第 28 号——会计政策、会计估计变更和差错更正》及中国证监会《公 开发行证券的公司信息披露编报规则第 19 号——财务信息的更正及相关披露》 的相关规定和要求，公司现将前期会计差错更正如下： 一、前期会计差错更正原因 由于公司财务人员对报表披露中信用减值损失列示的理解失误，经内部自查 发现，在利润表中，由于差错更正应该冲减信用减值损失 369.63 万元，此项列报 在利润表应该以正数列示，错误列示为-369.63 万元，导致 2023 年第三季度利润 表净利润列示有误。 二、前 ...

海南机场设施股份有限公司 会计政策、会计估计变更及会计差错更正管理制度 (三)公司会计政策变更主要分为根据法律、行政法规或者国家统一的会计制度要 求变更会计政策和自主变更会计政策。公司专项工作小组负责拟定专项分析报告。 (四)根据法律、行政法规或者国家统一的会计制度的要求变更公司会计政策的, 有关的专项报告至少应对以下事项作出说明: 一、总则 (一)为适应公司规范运作的需要,加强财务会计管理,确保海南机场设施股份有限 公司（以下简称"公司"）会计信息的真实性、准确性和完整性,规范公司会计政策 变更、会计估计变更及会计差错更正的程序及信息披露,保护投资者的合法权益,根据 《中华人民共和国证券法》（以下简称"《证券法》"）、《上市公司信息披露管理办 法》、《企业会计准则》、中国证券监督管理委员会(以下简称"中国证监会")《公开发行 证券的公司信息披露编报规则第19号——财务信息的更正及相关披露（2020年修订）》、 《上海证券交易所上市公司公告格式第三十三号——会计差错更正、会计政策或会计估 计变更公告》、《上海证券交易所股票上市规则》和《海南机场设施股份有限公司 章程》（以下简称"《公司章程》"）等的有关规定, ...

深圳市长方集团股份有限公司 会计政策、会计估计变更及会计差错管理制度 目 录 第一章 总则 第二章 会计政策变更、会计估计变更、会计差错更正的决策程序 第一节 会计政策变更 第二节 公司会计估计的变更 第三节 公司会计差错更正 第三章 信息披露 第四章 附则 第一章 总则 第一条 为适应公司规范运作的需要，加强财务会计管理，确保公司会计信 息的真实性、准确性和完整性，规范公司会计政策变更、会计估计变更及会计差 错更正的程序及信息披露，保护投资者的合法权益，根据《证券法》《上市公司 信息披露管理办法》《企业会计准则》《公开发行证券的公司信息披露编报规则 第19 号—财务信息的更正及相关披露》和《公司章程》等有关规定，制定本制 度。 第二条 本制度适用于公司及全资和控股子公司会计政策变更、会计估计变 更、会计差错更正及其信息披露。 第三条 本制度所称会计政策变更、会计估计变更和差错更正事项是指《企 业会计准则第28 号——会计政策、会计估计变更和差错更正》定义的会计政策 变更、会计估计变更和会计差错。 第四条 公司不得利用会计政策变更和会计估计变更操纵公司业绩以及所有 者权益等财务指标。 第二章 会计政策变更、会 ...

Core Viewpoint - Dahua Intelligent Technology Co., Ltd. is facing regulatory scrutiny due to multiple violations of information disclosure regulations, leading to a formal investigation by the China Securities Regulatory Commission (CSRC) [2][6]. Group 1: Regulatory Violations - The Fujian Securities Regulatory Bureau identified four major issues with Dahua Intelligent, including failure to disclose significant contracts and financial assistance, undisclosed related party transactions, premature recognition of subsidiary disposal gains, and incorrect accounting for construction projects [8][9][10][11]. - Dahua Intelligent's subsidiary, Fujian Fumi Technology Co., Ltd., entered into a significant contract worth 794.99 million yuan without proper disclosure [8]. - The company failed to disclose a related party transaction involving a fund transfer of 140 million yuan to repay the former chairman [9]. - Dahua prematurely recognized gains of 61.1163 million yuan from the disposal of subsidiaries, inflating profits inaccurately [10]. - The company misclassified expenses related to construction projects, leading to inflated profits of 28.91 thousand yuan in 2022 and 2.92937 million yuan in 2023 [11]. Group 2: Financial Reporting Errors - Dahua Intelligent announced corrections for accounting errors affecting 12 financial reports from 2021 to 2024, including a reduction of cash and net profit adjustments [12][13]. - The 2021 consolidated balance sheet saw a cash reduction of 360 million yuan and a net profit decrease of 13.42 million yuan due to these corrections [12][13]. Group 3: Financial Performance - Dahua Intelligent has reported a continuous decline in its net profit, with a cumulative loss of 1.743 billion yuan from 2018 to 2024 [14]. - The company expects a net loss of 60 million to 40 million yuan for the first half of 2025, continuing its trend of losses [17]. - The decline in profitability is attributed to increased competition, rising material costs, and strategic decisions to exit non-core business lines [18].