爱迪尔：2017年半年度财务陈诉
深圳市爱迪尔珠宝股份有限公司
2017 年 08 月
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深圳市爱迪尔珠宝股份有限公司 2017 年半年度财务陈诉
目录
财务陈诉...............................................................................................................................................................................7
一、审计陈诉 .......................................................................................................................................7
二、财务报表 .......................................................................................................................................7
1、归并资产欠债表 .....................................................................................................................7
2、母公司资产欠债表 ...............................................................................................................10
3、归并利润表 ...........................................................................................................................12
4、母公司利润表 .......................................................................................................................15
5、归并现金流量表 ...................................................................................................................16
6、母公司现金流量表 ...............................................................................................................18
7、归并所有者权益改观表 .......................................................................................................19
8、母公司所有者权益改观表 ...................................................................................................23
三、公司根基环境 .............................................................................................................................25
四、财务报表的体例基本 .................................................................................................................26
1、体例基本 ...............................................................................................................................26
2、一连谋划 ...............................................................................................................................27
五、重要管帐政策及管帐预计 .........................................................................................................27
1、遵循企业管帐准则的声明 ...................................................................................................27
2、管帐期间 ...............................................................................................................................27
3、营业周期 ...............................................................................................................................27
4、记账本位币 ...........................................................................................................................27
5、同一节制下和非同一节制下企业归并的管帐处理惩罚要领....................................................27
6、归并财务报表的体例要领 ...................................................................................................28
7、合营布置分类及配合谋划管帐处理惩罚要领............................................................................29
8、现金及现金等价物简直定标准 ...........................................................................................29
9、外币业务和外币报表折算 ...................................................................................................30
10、金融工具 .............................................................................................................................30
11、应收金钱 .............................................................................................................................32
12、存货 .....................................................................................................................................33
13、分别为持有待售资产 .........................................................................................................34
14、历久股权投资 .....................................................................................................................34
15、投资性房地产 .....................................................................................................................35
16、牢靠资产 .............................................................................................................................36
17、在建工程 .............................................................................................................................36
18、借钱用度 .............................................................................................................................36
19、生物资产 .............................................................................................................................37
20、油气资产 .............................................................................................................................37
21、无形资产 .............................................................................................................................37
22、历久资产减值 .....................................................................................................................39
23、历久待摊用度 .....................................................................................................................39
24、职工薪酬 .............................................................................................................................39
25、估量欠债 .............................................................................................................................40
26、股份付出 .............................................................................................................................40
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深圳市爱迪尔珠宝股份有限公司 2017 年半年度财务陈诉
27、优先股、永续债等其他金融工具 .....................................................................................40
28、收入 .....................................................................................................................................40
29、当局补贴 .............................................................................................................................40
30、递延所得税资产/递延所得税欠债 ....................................................................................41
31、租赁 .....................................................................................................................................41
32、其他重要的管帐政策和管帐预计 .....................................................................................42
33、重要管帐政策和管帐预计变换 .........................................................................................42
34、其他.....................................................................................................................................42
六、税项 .............................................................................................................................................42
1、主要税种及税率 ...................................................................................................................42
2、税收优惠 ...............................................................................................................................42
3、其他.......................................................................................................................................43
七、归并财务报表项目注释 .............................................................................................................43
1、钱币资金 ...............................................................................................................................43
2、以公允代价计量且其改观计入当期损益的金融资产........................................................43
3、衍生金融资产 .......................................................................................................................43
4、应收单据 ...............................................................................................................................43
5、应收账款 ...............................................................................................................................44
6、预付金钱 ...............................................................................................................................46
7、应收利钱 ...............................................................................................................................46
8、应收股利 ...............................................................................................................................47
9、其他应收款 ...........................................................................................................................47
10、存货 .....................................................................................................................................49
11、分别为持有待售的资产 .....................................................................................................50
12、一年内到期的非活动资产 .................................................................................................51
13、其他活动资产 .....................................................................................................................51
14、可供出售金融资产 .............................................................................................................51
15、持有至到期投资 .................................................................................................................53
16、历久应收款 .........................................................................................................................53
17、历久股权投资 .....................................................................................................................53
18、投资性房地产 .....................................................................................................................54
19、牢靠资产 .............................................................................................................................54
20、在建工程 .............................................................................................................................56
21、工程物资 .............................................................................................................................56
22、牢靠资产清理 .....................................................................................................................56
23、出产性生物资产 .................................................................................................................57
24、油气资产 .............................................................................................................................57
25、无形资产 .............................................................................................................................57
26、开发支出 .............................................................................................................................58
27、商誉 .....................................................................................................................................59
28、历久待摊用度 .....................................................................................................................59
29、递延所得税资产/递延所得税欠债 ....................................................................................59
30、其他非活动资产 .................................................................................................................60
31、短期借钱 .............................................................................................................................61
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深圳市爱迪尔珠宝股份有限公司 2017 年半年度财务陈诉
32、以公允代价计量且其改观计入当期损益的金融欠债......................................................61
33、衍生金融欠债 .....................................................................................................................61
34、应付单据 .............................................................................................................................61
35、应付账款 .............................................................................................................................62
36、预收金钱 .............................................................................................................................62
37、应付职工薪酬 .....................................................................................................................63
38、应交税费 .............................................................................................................................63
39、应付利钱 .............................................................................................................................64
40、应付股利 .............................................................................................................................64
41、其他应付款 .........................................................................................................................64
42、分别为持有待售的欠债 .....................................................................................................65
43、一年内到期的非活动欠债 .................................................................................................65
44、其他活动欠债 .....................................................................................................................65
45、历久借钱 .............................................................................................................................66
46、应付债券 .............................................................................................................................66
47、历久应付款 .........................................................................................................................67
48、历久应付职工薪酬 .............................................................................................................67
49、专项应付款 .........................................................................................................................67
50、估量欠债 .............................................................................................................................68
51、递延收益 .............................................................................................................................68
52、其他非活动欠债 .................................................................................................................68
53、股本 .....................................................................................................................................69
54、其他权益工具 .....................................................................................................................69
55、成本公积 .............................................................................................................................69
56、库存股 .................................................................................................................................69
57、其他综合收益 .....................................................................................................................69
58、专项储蓄 .............................................................................................................................70
59、盈余公积 .............................................................................................................................70
60、未分配利润 .........................................................................................................................70
61、营业收入和营业本钱 .........................................................................................................71
62、税金及附加 .........................................................................................................................71
63、销售用度 .............................................................................................................................71
64、打点用度 .............................................................................................................................72
65、财务用度 .............................................................................................................................72
66、资产减值损失 .....................................................................................................................72
67、公允代价改观收益 .............................................................................................................73
68、投资收益 .............................................................................................................................73
69、其他收益 .............................................................................................................................73
70、营业外收入 .........................................................................................................................73
71、营业外支出 .........................................................................................................................74
72、所得税用度 .........................................................................................................................74
73、其他综合收益 .....................................................................................................................75
74、现金流量表项目 .................................................................................................................75
75、现金流量表增补资料 .........................................................................................................77
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深圳市爱迪尔珠宝股份有限公司 2017 年半年度财务陈诉
76、所有者权益改观表项目注释 .............................................................................................78
77、所有权或利用权受到限制的资产 .....................................................................................79
78、外币钱币性项目 .................................................................................................................79
79、套期 .....................................................................................................................................80
80、其他.....................................................................................................................................80
八、归并领域的变换 .........................................................................................................................80
1、非同一节制下企业归并 .......................................................................................................80
2、同一节制下企业归并 ...........................................................................................................81
3、反向购买 ...............................................................................................................................82
4、处理子公司 ...........................................................................................................................82
5、其他原因的归并领域改观 ...................................................................................................82
6、其他.......................................................................................................................................82
九、在其他主体中的权益 .................................................................................................................82
1、在子公司中的权益 ...............................................................................................................82
2、在子公司的所有者权益份额产生变革且仍节制子公司的生意业务........................................84
3、在合营布置或联营企业中的权益 .......................................................................................85
4、重要的配合谋划 ...................................................................................................................86
5、在未纳入归并财务报表领域的结构化主体中的权益........................................................86
6、其他.......................................................................................................................................86
十、与金融工具相关的风险 .............................................................................................................86
十一、公允代价的披露 .....................................................................................................................87
1、以公允代价计量的资产和欠债的期末公允代价................................................................87
2、一连和非一连第一条理公允代价计量项目市价简直定依据............................................88