国科天成科技股份有限公司 财务报表附注 财务报表附注 公司基本情况 国科天成科技股份有限公司（以下简称"本公司"或"公司"）前身为国科天成（北京） 科技有限公司（以下简称"有限公司"），有限公司由罗珏典、吴明星和刘怀英共同出资 设立，于 2014 年 1 月 8 日经北京市工商行政管理局批准成立并核发企业法人营业执照。 有限公司设立时注册资本 100 万元，设立时出资额及占比如下： 股东名称 出资额（万元） 出资比例（%） 出资方式 罗珏典 40.00 40.00 货币 吴明星 30.00 30.00 货币 刘怀英 30.00 30.00 货币 合计 100.00 100.00 吴明星、刘怀英分别将其持有公司的 12%、9%、9%的股权以原出资额转让给北京空应科 技发展有限公司（以下简称"空应科技"），并于 2014 年 7 月 8 日办理了工商变更登记。 本次股权转让后各股东出资情况如下： 股东名称 出资额（万元） 出资比例（%） 出资方式 空应科技 30.00 30.00 货币 罗珏典 28.00 28.00 货币 吴明星 21.00 21.00 货币 刘怀英 21.00 21.00 货币 合计 100. ...

7月18日，中国证监会发布《监管规则适用指引——会计类第5号》(以下简称《会计类第5号》)就收 入、金融工具、长期股权投资等多个市场反映较为集中的会计问题予以明确，促进会计准则在资本市场 的一致有效执行。 具体来看，就废弃电器电子产品拆解相关政府补贴的会计处理，证监会表示，企业应按照收入准则规 定，结合政府补贴政策规定、自身业务开展情况等，对未来可能获得的补贴金额进行合理估计，并考虑 计入交易价格的可变对价金额的限制，在满足收入确认条件时将其确认为收入。 针对部分公司对于履约完毕且确认应收款项后，与客户重新协商减让合同对价相关会计处理存在的理解 偏差，证监会指出，公司履约完毕、确认应收款项并按规定恰当计量预期信用损失后，再与客户约定调 减合同对价，导致已确认的应收款项余额减少的情形下，若合同对价减让与公司转让商品等具体履约活 动相关，例如因附有销售退回条款、履约瑕疵、合同标的市场价格大幅波动等原因调减合同对价，或合 同对价减让符合行业惯例或公司以往的习惯做法，应进一步结合合同具体约定将其作为销售合同变更或 可变对价重新估计进行会计处理。若双方因履约活动之外的原因调整合同对价，且相关合同对价减让符 合债务重组定 ...

辽宁曙光汽车集团股份有限公司 财务报表附注 辽宁曙光汽车集团股份有限公司 一、公司基本情况 (一)公司注册地和组织形式 辽宁曙光汽车集团股份有限公司（以下简称"本公司"，在包含子公司时统称本集团） 于 1993 年 3 月 2 日经辽宁省体改委辽体改发〔1993〕5 号文批准设立（企业法人统一社会信 用代码：91210600120109772C）。2000 年 12 月 6 日，经中国证券监督管理委员会（证监发 行字〔2000〕165 号文）批准，本公司股票在上海证券交易所上市交易，证券代码 600303。 经过历年的派送红股、配售新股、转增股本及增发新股，截至 2024 年 12 月 31 日，本 公司累计发行股本总数：68360.4211 万股，注册资本：68360.4211 万元。本公司注册地址： 丹东市振安区曙光路 50 号，法定代表人：贾木云。 本公司控股股东为北京维梓西咨询管理中心（有限合伙），实际控制人为权维、梁梓。 股东会是本公司的最高权力机构，依法行使公司经营方针、筹资、投资、利润分配等重大事 项决议权。董事会对股东会负责，依法行使公司的经营决策权；经理层负责组织实施股东会、 董事会决议事项 ...

Core Viewpoint - The interaction between enterprises and the financial system is undergoing profound changes due to global economic integration and accelerated financial innovation, necessitating higher standards for the accounting treatment of financial instruments [1] Group 1: Financial Instrument Accounting Standards - The revision of the Accounting Standards for Financial Instruments (No. 22) by the Ministry of Finance in April 2017 marked a new phase in China's financial instrument accounting standards, addressing the needs of multi-level capital market construction and financial innovation [2] - The revised standards established key principles such as the "expected credit loss method," providing a framework for the accounting treatment of financial instruments [2] - The standards require enterprises to classify financial assets based on the characteristics of contractual cash flows, which is applicable to determining the financial attributes of warehouse receipt transactions [2] Group 2: Implementation and Case Guidance - The release of the revised "Case Analysis of Listed Companies Executing Accounting Standards" in March 2024 included specific cases focusing on standard warehouse receipt transactions, clarifying the accounting treatment based on the essence of the business [3] - The Ministry of Finance's Accounting Department issued implementation Q&A on July 8, 2025, clarifying that enterprises frequently trading standard warehouse receipt contracts for profit without taking physical goods should treat these contracts as financial instruments [3] Group 3: Regulatory Impact and Industry Response - The new requirements have sparked discussions among industry professionals, highlighting the significance of integrating frequent warehouse receipt trading into the regulatory framework for financial instruments [4] - The regulations unify accounting treatment standards for both futures and spot markets, enhancing the quality of information disclosure [4] - The regulatory framework aims to maintain the stability of accounting standards while adapting to market innovations, enabling enterprises to improve risk management and enhance market trust [4]

2025年7月8日，财政部会计司发布了标准仓单交易相关会计处理实施问答（详情见文末原文），为企业 特定业务模式下标准仓单交易的会计处理提供了明确指引。该问答发布不仅有助于规范市场秩序，也能 提升企业财务信息的透明度和可比性，助力市场经济健康发展。下面，我们就来详细解读该问答的要 点。 本次发布的实施问答，适用范围预期有限。该实施问答规范的是同时满足下述特点的业务： 也就是说，涉及提取现货，或者买卖不频繁，或者不是为了从短期价格波动中获利的，都不适用该实施 问答。 例如，实务中有些企业购买仓单中，部分或全部，是原材料采购的途径之一，或者销售仓单是产品销售 渠道之一。企业的该业务模式不满足上述特点2和3，不属于本次实施问答的适用范围。 又如，实务中，企业虽然从事期货交易，但不是通过期货交易所进行，例如买卖非标准仓单，则不满足 上述特点1，不属于本次实施问答的适用范围。 根据我们的实务观察，仅特定行业企业可能从事同时满足上述三个条件的业务，因此该问答的影响范围 有限。 此次问答明确了企业在该特定业务模式下，取得标准仓单后短期内再将其出售的，不应确认销售收入， 而应将收取的对价与所出售标准仓单的账面价值的差额计入投资 ...

Company Overview - Jiangsu Huahai Chengke New Materials Co., Ltd. was registered on December 17, 2010, with a registered capital of RMB 29,249,905 in circulating A-shares and RMB 51,446,548 in unrestricted circulating A-shares [1][4] - The company was transformed from a limited liability company to a joint-stock company, maintaining the original shareholding proportions among shareholders [3][4] - The company’s stock was listed on the Shanghai Stock Exchange on April 4, 2023 [1] Capital Increases and Share Transfers - The company has undergone several capital increases, including a cash increase of RMB 600,000 by Jiangsu New Tide Technology Group [2][3] - Share transfers have occurred among various investors, including transfers to Jiangsu Yimeichi Investment Co., Ltd. and natural persons [2][3][5] - The company has issued shares and convertible bonds to acquire stakes in other companies, including a 30% stake in Hengsuo Huawai Electronics Co., Ltd. for a total transaction price of RMB 11.2 billion [10][14] Major Asset Restructuring - The company is engaged in a significant asset restructuring plan involving the acquisition of 70% of Hengsuo Huawai Electronics Co., Ltd. through a combination of issuing shares, convertible bonds, and cash payments [9][10] - The transaction is subject to approval from the Shanghai Stock Exchange and the China Securities Regulatory Commission [13] - The restructuring aims to enhance the company's market position in the electronic materials manufacturing industry, focusing on epoxy molding compounds and electronic adhesives [9][16] Financial Reporting and Accounting Policies - The company prepares its financial statements in accordance with the relevant accounting standards and regulations, reflecting its financial position and operating results accurately [16][20] - The company’s financial reports include a basis for preparation that assumes the completion of the restructuring transactions as of January 1, 2023 [17][18] - The company recognizes goodwill in its financial statements based on the excess of the purchase price over the fair value of identifiable net assets acquired [23][24]

宜昌新发产业投资有限公司 过渡期损益情况专项审计报告 信会师报字2025第 ZE23457 号 宜昌新发产业投资有限公司 过渡期损益情况专项审计报告 三、 过渡期合并利润表附注 1-38 过渡期损益情况专项审计报告 信会师报字2025第 ZE23457 号 湖北宜化化工股份有限公司全体股东： 一、 审计意见 我们审计了宜昌新发产业投资有限公司（以下简称新发投）编制 的 2024 年 8 月 1 日至 2025 年 5 月 31 日过渡期合并利润表及其附注 （以下简称过渡期合并利润表）。 我们认为，后附的过渡期合并利润表在所有重大方面按照"附注 二所述编制基础"的规定编制，公允反映了新发投 2024 年 8 月 1 日至 （2024 年 8 月 1 日至 2025 年 5 月 31 日止） 一、 过渡期损益情况专项审计报告 1-3 二、 过渡期合并利润表 1 二、 形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计 报告的"注册会计师对过渡期合并利润表审计的责任"部分进一步阐 述了我们在这些准则下的责任。按照中国注册会计师职业道德守则， 我们独立于新发投，并履行了职业道德方面的其他责任 ...

Core Viewpoint - The chairman of New Mileage, Lin Yanglin, is under investigation by the Taiyuan Municipal Xiaodian District Supervisory Committee, which has led to his inability to perform his duties. The company stated that the matter is unrelated to its operations and has not been asked to assist in the investigation [1]. Group 1: Company Operations - New Mileage's main business segments include medical services and traditional Chinese medicine, with medical services accounting for approximately 80% of its revenue [2]. - In 2024, New Mileage reported a revenue of 3.799 billion yuan and a net profit attributable to shareholders of 115 million yuan [1]. - The company operates six regional medical centers across various provinces and has a total of 24 hospitals, including three tertiary hospitals and 14 secondary or higher-level hospitals [2]. Group 2: Corporate Structure and History - New Mileage's pharmaceutical business is primarily centered around the "Duyiwei" brand of traditional Chinese medicine, which contributes about 20% to its revenue [4]. - The company was formerly known as Hengkang Medical and became controlled by Beijing New Mileage Health Industry Group in 2022 [4]. - New Mileage Group manages over 40 hospitals across nearly 20 provinces, with a total bed capacity of 30,000, ranking among the top three in the country [4]. Group 3: Financial and Regulatory Issues - On June 20, Lin Yanglin and the CFO Liu Jun were subjected to regulatory discussions by the Gansu Securities Regulatory Bureau due to non-compliance with accounting standards related to stock incentive plans and construction project accounting [6]. - The financial discrepancies have led to inaccurate disclosures in the consolidated balance sheets for the fiscal years 2023 and the first three quarters of 2024, violating the regulations on information disclosure for listed companies [6].

Company Overview - Guangdong Aofei Data Technology Co., Ltd. was established on August 4, 2014, with a registered capital of 114.2 million RMB after a capital increase of 53.25 million RMB through the issuance of shares at 37.50 RMB each [1] - The company underwent several capital increases and stock issuances, including a non-public offering of 816,500 shares at 84.28 RMB each in 2016, raising 68.81 million RMB, and a public offering of 16.32 million shares in 2018, increasing the registered capital to 65.26 million RMB [1] - As of April 4, 2023, the company issued 103.65 million shares to 11 specific investors, raising the registered capital to 794.64 million RMB [1] Financial Reporting Basis - The financial statements are prepared based on the going concern assumption, following the accounting standards and guidelines set by the relevant authorities [1] - The company has assessed its ability to continue as a going concern and found no issues affecting this assumption [1] Important Accounting Policies - The company adheres to significant accounting policies and estimates as per the enterprise accounting standards, ensuring that the financial statements reflect a true and complete picture of its financial status, operating results, and cash flows [1][2] - The company recognizes and measures transactions based on actual occurrences, ensuring compliance with the disclosure rules set by the China Securities Regulatory Commission [1] Capital Changes - The company has executed multiple capital increases through stock issuances and capital reserves, including a significant increase in registered capital to 1.99 billion RMB after a capital reserve conversion [1] - The company issued convertible bonds in December 2021, which will convert into approximately 23.99 million shares by December 31, 2024, further increasing the registered capital [1] Financial Instruments - The company classifies financial instruments based on their characteristics and management objectives, including those measured at amortized cost and those measured at fair value [19][20] - Financial assets are assessed for impairment based on expected credit losses, ensuring that potential losses are recognized in a timely manner [23]

Company Overview - Nanjing Commercial Trade and Tourism Co., Ltd. was formerly known as Nanjing Textile Import and Export Co., Ltd. and changed its name on November 17, 2023 [2] - The company is registered in Nanjing, Jiangsu Province, and operates as a joint-stock company with its headquarters located at 18 Xiaoxinqiao East Street, Qinhuai District, Nanjing [2] - The company was approved by the China Securities Regulatory Commission to publicly issue 55 million shares at a price of 8.12 RMB per share on February 5, 2001, and was listed on the Shanghai Stock Exchange on March 6, 2001, with stock code 600250 [2] Business Activities - The company operates in the business services sector, primarily engaging in textile import and export, sales of various products including electronics and chemicals, labor cooperation, hotel management, tourism services, and cultural activities [3] Financial Report Approval - The financial report was approved by the company's board of directors on June 24, 2025 [4] Major Asset Restructuring - The company plans to acquire 100% equity of Nanjing Huangpu Hotel Co., Ltd. from Nanjing Tourism Group through a combination of issuing shares and cash payment, with a total transaction value of 198.8736 million RMB [4][5] - The cash payment portion of the transaction is 29.831 million RMB, while the remaining amount will be settled through the issuance of shares [5] - The share issuance will be conducted privately, with the final issuance price set at 6.92 RMB per share, which is not less than 80% of the average trading price over the previous 120 trading days [5] Asset Details - Nanjing Huangpu Hotel Co., Ltd. has a registered capital of 13.84875 million RMB and is located at 2 Huangpu Road, Xuanwu District, Nanjing [6] - The hotel was established in September 2002 with an initial registered capital of 10 million RMB, with major shareholders including Nanjing Steel Group and Nanjing Xuanwu District State-owned Assets Management Center [7] Financial Performance - As of December 31, 2020, the hotel's book net assets were -15.9125 million RMB, while its market value was assessed at 259.824 million RMB, reflecting an increase rate of 1732.83% [9] - The hotel’s net asset book value as of October 31, 2023, was 103.3446 million RMB, with an assessed value of 303.362 million RMB, indicating an increase rate of 193.54% [9]