据介绍，2019年，华铭智能通过发行股份、可转换债券等方式收购北京聚利科技有限公司100%股权。聚利科技于2019年10月纳入公司 合并报表范围。 聚利科技的电子不停车收费（ETC）等产品销售中存在第三方居间、代理等服务。聚利科技对相关服务所产生的费用的会计处理存在 以下不当：聚利科技将第三方居间、代理等服务所产生的部分费用确认为研发费用，但该类服务主要内容是进行销售推广、商务沟 通、协助聚利科技获得销售订单等，应分类为销售费用，聚利科技未严格按照业务性质进行确认；同时，聚利科技还存在未按照权责 发生制准确计提销售费用的情形。 上述行为导致华铭智能2020年、2021年年度报告涉嫌存在虚假记载。对聚利科技上述费用按照业务性质确认并按照权责发生制调整以 后，经测算，华铭智能2020年涉嫌虚增销售费用、虚增研发费用等，因此虚增利润总额2,531.54万元，占当期报告记载利润总额的 18.76%；2021年虚减销售费用、虚增研发费用等，因此虚减利润总额3,570.37万元，占当期报告记载利润总额的16.9%。 上海监管局认为，华铭智能上述行为涉嫌违反《中华人民共和国证券法》第七十八条第二款的规定，构成《证券法》第一 ...

Core Viewpoint - Shanghai Huaming Intelligent Terminal Equipment Co., Ltd. is facing administrative penalties from the China Securities Regulatory Commission (CSRC) for violations related to information disclosure, specifically concerning improper accounting treatment of expenses and potential profit inflation [1][2][3] Group 1: Administrative Penalties - The CSRC has issued a notice indicating that the company and its executives are suspected of violating securities laws, leading to a formal investigation and potential penalties [1][2] - The company is proposed to receive a warning and a fine of 1.5 million yuan for its violations [4][6] - Individual executives, including Zhang Liang, Zhang Yejun, Fan Lina, and Han Zhi, are also facing fines ranging from 500,000 to 700,000 yuan [6] Group 2: Violations and Financial Impact - The company’s subsidiary, Juyi Technology, improperly classified certain expenses as research and development costs instead of sales expenses, leading to inflated profit figures [2][3] - The misclassification resulted in an inflated profit total of 35.7037 million yuan, which accounted for 16.90% of the reported profit for the period [2] - The company has acknowledged the discrepancies and has taken steps to correct the financial statements, including a retrospective adjustment of the financial reports [5]