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好想你:2019年半年度财务报告
[双击自动滚屏] 文章来源:宁强县经贸局   发布者:nqxjm   发布时间:2019-11-12 01:58   阅读:

好想你:2019年半年度财务报告 公告日期 2019-08-24                  好想你健康食品股份有限公司 2019 年半年度财务报告




好想你健康食品股份有限公司

   2019 年半年度财务报告




       2019 年 08 月




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                                                      好想你健康食品股份有限公司 2019 年半年度财务报告




一、审计报告

半年度报告是否经过审计

□ 是 √ 否

公司半年度财务报告未经审计。


二、财务报表

财务附注中报表的单位为:人民币元

1、合并资产负债表

编制单位:好想你健康食品股份有限公司
                                       2019 年 06 月 30 日
                                                                                            单位:元
                          项目                         2019 年 6 月 30 日     2018 年 12 月 31 日
流动资产:
    货币资金                                                 946,495,997.07          667,816,169.39
    结算备付金
    拆出资金
    交易性金融资产
    以公允价值计量且其变动计入当期损益的金融资产
    衍生金融资产                                                 526,550.00
    应收票据                                                      60,000.00               440,720.00
    应收账款                                                 282,483,241.30          450,504,479.93
    应收款项融资
    预付款项                                                 188,388,698.16          164,451,376.16
    应收保费
    应收分保账款
    应收分保合同准备金
    其他应收款                                                57,938,428.20            61,800,028.91
      其中:应收利息                                           4,648,496.00             2,324,383.56
               应收股利
    买入返售金融资产
    存货                                                     614,024,092.72         1,202,083,449.47
    合同资产

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                                好想你健康食品股份有限公司 2019 年半年度财务报告


                         项目   2019 年 6 月 30 日      2018 年 12 月 31 日
    持有待售资产
    一年内到期的非流动资产
    其他流动资产                        56,257,535.63            72,764,291.64
流动资产合计                         2,146,174,543.08         2,619,860,515.50
非流动资产:
    发放贷款和垫款
    债权投资
    可供出售金融资产                                             29,744,375.00
    其他债权投资
    持有至到期投资
    长期应收款
    长期股权投资                       160,943,463.86          161,354,400.36
    其他权益工具投资
    其他非流动金融资产                  29,744,375.00
    投资性房地产                        76,101,565.23            78,201,765.51
    固定资产                         1,185,935,534.92         1,223,450,856.27
    在建工程                           353,415,135.76          235,453,565.67
    生产性生物资产                      59,707,928.50            60,715,111.78
    油气资产
    使用权资产
    无形资产                           282,339,573.63          285,907,883.01
    开发支出
    商誉                               800,995,773.60          800,995,773.60
    长期待摊费用                        22,439,750.32            22,997,788.34
    递延所得税资产                      20,664,121.21            13,116,267.85
    其他非流动资产                       1,692,828.62             6,766,315.65
非流动资产合计                       2,993,980,050.65         2,918,704,103.04
资产总计                             5,140,154,593.73         5,538,564,618.54
流动负债:
    短期借款                           553,000,000.00          752,592,192.00
    向中央银行借款
    拆入资金
    交易性金融负债


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                                                   好想你健康食品股份有限公司 2019 年半年度财务报告


                          项目                     2019 年 6 月 30 日      2018 年 12 月 31 日
    以公允价值计量且其变动计入当期损益的金融负债
    衍生金融负债
    应付票据                                              297,400,000.00            83,050,000.00
    应付账款                                              441,648,349.19          790,102,949.91
    预收款项                                               45,429,880.57            54,633,538.74
    卖出回购金融资产款
    吸收存款及同业存放
    代理买卖证券款
    代理承销证券款
    应付职工薪酬                                           47,118,645.12            35,037,931.27
    应交税费                                               14,497,770.96            15,323,868.15
    其他应付款                                             74,992,008.04            69,417,561.74
      其中:应付利息                                          599,887.17               773,410.71
               应付股利
    应付手续费及佣金
    应付分保账款
    合同负债
    持有待售负债
    一年内到期的非流动负债                                 35,000,000.00            34,055,770.52
    其他流动负债
流动负债合计                                            1,509,086,653.88         1,834,213,812.33
非流动负债:
    保险合同准备金
    长期借款                                              150,304,550.00          216,609,095.00
    应付债券
      其中:优先股
               永续债
    租赁负债
    长期应付款
    长期应付职工薪酬
    预计负债
    递延收益                                              127,070,127.17          127,124,710.85
    递延所得税负债                                         15,630,570.48            16,192,066.77


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                                                     好想你健康食品股份有限公司 2019 年半年度财务报告


                        项目                          2019 年 6 月 30 日         2018 年 12 月 31 日
    其他非流动负债                                                 436,365.22              436,365.22
非流动负债合计                                                 293,441,612.87          360,362,237.84
负债合计                                                     1,802,528,266.75         2,194,576,050.17
所有者权益:
    股本                                                       515,684,160.00          515,684,160.00
    其他权益工具
      其中:优先股
               永续债
    资本公积                                                 2,228,866,978.80         2,228,866,978.80
    减:库存股                                                 116,168,069.20           24,447,847.28
    其他综合收益
    专项储备
    盈余公积                                                    78,550,224.19           78,550,224.19
    一般风险准备
    未分配利润                                                 629,322,988.72          542,225,258.07
归属于母公司所有者权益合计                                   3,336,256,282.51         3,340,878,773.78
    少数股东权益                                                 1,370,044.47             3,109,794.59
所有者权益合计                                               3,337,626,326.98         3,343,988,568.37
负债和所有者权益总计                                         5,140,154,593.73         5,538,564,618.54


法定代表人:石聚彬             主管会计工作负责人:王帅                    会计机构负责人:吕辉霞

2、母公司资产负债表

                                                                                              单位:元
                        项目                              2019 年 6 月 30 日     2018 年 12 月 31 日
流动资产:
    货币资金                                                    382,154,593.26         234,788,789.13
    交易性金融资产
    以公允价值计量且其变动计入当期损益的金融资产
    衍生金融资产                                                    526,550.00
    应收票据                                                         60,000.00
    应收账款                                                    354,465,023.42         402,037,621.63
    应收款项融资
    预付款项                                                    114,706,197.30          84,898,141.60

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                                 好想你健康食品股份有限公司 2019 年半年度财务报告


                          项目    2019 年 6 月 30 日       2018 年 12 月 31 日
    其他应收款                           295,274,459.32          247,321,069.40
      其中:应收利息                         804,797.37            2,324,383.56
               应收股利
    存货                                 247,965,827.53          327,840,794.40
    合同资产
    持有待售资产
    一年内到期的非流动资产
    其他流动资产                          32,789,877.94           40,452,536.47
流动资产合计                           1,427,942,528.77        1,337,338,952.63
非流动资产:
    债权投资
    可供出售金融资产                                              28,622,000.00
    其他债权投资
    持有至到期投资
    长期应收款
    长期股权投资                       1,635,530,763.18        1,743,491,699.68
    其他权益工具投资
    其他非流动金融资产                    28,622,000.00
    投资性房地产                          76,101,565.23           78,201,765.51
    固定资产                             774,756,306.45          780,035,749.31
    在建工程                             222,872,101.77          168,987,632.76
    生产性生物资产                          5,328,514.18           5,517,165.03
    油气资产
    使用权资产
    无形资产                             102,406,217.86          104,751,926.62
    开发支出
    商誉
    长期待摊费用                             865,703.08            1,007,516.94
    递延所得税资产                        19,928,801.15           11,645,729.27
    其他非流动资产                           693,478.62            4,478,061.00
非流动资产合计                         2,867,105,451.52        2,926,739,246.12
资产总计                               4,295,047,980.29        4,264,078,198.75
流动负债:


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                                                   好想你健康食品股份有限公司 2019 年半年度财务报告


                          项目                      2019 年 6 月 30 日       2018 年 12 月 31 日
    短期借款                                               458,000,000.00          265,000,000.00
    交易性金融负债
    以公允价值计量且其变动计入当期损益的金融负债
    衍生金融负债
    应付票据                                                97,400,000.00           83,050,000.00
    应付账款                                                89,623,475.85           92,201,618.44
    预收款项                                                48,933,730.15           52,044,719.48
    合同负债
    应付职工薪酬                                              4,403,519.47           3,114,344.73
    应交税费                                                  2,243,718.70           1,988,472.11
    其他应付款                                              35,789,489.53           39,183,310.77
      其中:应付利息                                                                   187,978.46
               应付股利
    持有待售负债
    一年内到期的非流动负债                                  35,000,000.00           34,055,770.52
    其他流动负债
流动负债合计                                               771,393,933.70          570,638,236.05
非流动负债:
    长期借款                                               150,304,550.00          216,609,095.00
    应付债券
      其中:优先股
               永续债
    租赁负债
    长期应付款
    长期应付职工薪酬
    预计负债
    递延收益                                               107,250,098.40          111,139,542.42
    递延所得税负债                                            1,510,816.77           1,510,816.77
    其他非流动负债
非流动负债合计                                             259,065,465.17          329,259,454.19
负债合计                                                 1,030,459,398.87          899,897,690.24
所有者权益:
    股本                                                   515,684,160.00          515,684,160.00


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                                   好想你健康食品股份有限公司 2019 年半年度财务报告


                         项目       2019 年 6 月 30 日      2018 年 12 月 31 日
    其他权益工具
      其中:优先股
               永续债
    资本公积                             2,228,891,051.57        2,228,891,051.57
    减:库存股                             116,168,069.20           24,447,847.28
    其他综合收益
    专项储备
    盈余公积                                78,550,224.19           78,550,224.19
    未分配利润                             557,631,214.86         565,502,920.03
所有者权益合计                           3,264,588,581.42        3,364,180,508.51
负债和所有者权益总计                     4,295,047,980.29        4,264,078,198.75


3、合并利润表

                                                                         单位:元
                         项目         2019 年半年度            2018 年半年度
一、营业总收入                           2,857,096,185.19        2,625,646,346.36
    其中:营业收入                       2,857,096,185.19        2,625,646,346.36
          利息收入
          已赚保费
          手续费及佣金收入
二、营业总成本                           2,744,891,638.82        2,519,133,121.20
    其中:营业成本                       2,000,378,933.38        1,870,756,651.61
          利息支出
          手续费及佣金支出
          退保金
          赔付支出净额
          提取保险合同准备金净额
          保单红利支出
          分保费用
          税金及附加                        20,882,645.33           19,750,429.65
          销售费用                         603,496,161.33         518,480,097.97
          管理费用                          98,839,484.31           85,977,943.04
          研发费用                          19,062,496.26           13,692,836.05


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                                                      好想你健康食品股份有限公司 2019 年半年度财务报告


                         项目                            2019 年半年度            2018 年半年度
          财务费用                                               2,231,918.21          10,475,162.88
            其中:利息费用                                     13,413,289.96           25,392,385.79
                     利息收入                                    9,443,597.55          15,511,661.60
    加:其他收益                                               48,839,610.79           22,466,197.26
        投资收益(损失以“-”号填列)                           6,608,809.99           1,573,052.98
        其中:对联营企业和合营企业的投资收益                      -410,936.50           1,463,552.98
               以摊余成本计量的金融资产终止确认收益
(损失以“-”号填列)
        汇兑收益(损失以“-”号填列)
        净敞口套期收益(损失以“-”号填列)
        公允价值变动收益(损失以“-”号填列)                     111,350.00
        信用减值损失(损失以“-”号填列)                       -2,426,712.77
        资产减值损失(损失以“-”号填列)                                                -695,475.75
        资产处置收益(损失以“-”号填列)                           93,089.77              -9,035.60
三、营业利润(亏损以“-”号填列)                            165,430,694.15         129,847,964.05
    加:营业外收入                                               1,383,445.16           1,245,476.49
    减:营业外支出                                               2,693,712.07           1,183,893.24
四、利润总额(亏损总额以“-”号填列)                        164,120,427.24         129,909,547.30
    减:所得税费用                                             38,344,884.22           35,974,672.65
五、净利润(净亏损以“-”号填列)                            125,775,543.02           93,934,874.65
  (一)按经营持续性分类
    1.持续经营净利润(净亏损以“-”号填列)                  125,775,543.02           93,934,874.65
    2.终止经营净利润(净亏损以“-”号填列)
  (二)按所有权归属分类
    1.归属于母公司所有者的净利润                              126,751,111.70         103,263,013.98
    2.少数股东损益                                                -975,568.68          -9,328,139.33
六、其他综合收益的税后净额
  归属母公司所有者的其他综合收益的税后净额
    (一)不能重分类进损益的其他综合收益
      1.重新计量设定受益计划变动额
      2.权益法下不能转损益的其他综合收益
      3.其他权益工具投资公允价值变动
      4.企业自身信用风险公允价值变动



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                                                       好想你健康食品股份有限公司 2019 年半年度财务报告


                          项目                            2019 年半年度            2018 年半年度
           5.其他
    (二)将重分类进损益的其他综合收益
           1.权益法下可转损益的其他综合收益
           2.其他债权投资公允价值变动
           3.可供出售金融资产公允价值变动损益
           4.金融资产重分类计入其他综合收益的金额
           5.持有至到期投资重分类为可供出售金融资
产损益
           6.其他债权投资信用减值准备
           7.现金流量套期储备
           8.外币财务报表折算差额
           9.其他
  归属于少数股东的其他综合收益的税后净额
七、综合收益总额                                               125,775,543.02           93,934,874.65
    归属于母公司所有者的综合收益总额                           126,751,111.70         103,263,013.98
    归属于少数股东的综合收益总额                                   -975,568.68          -9,328,139.33
八、每股收益:
    (一)基本每股收益                                                    0.25                   0.20
    (二)稀释每股收益                                                    0.25                   0.20


法定代表人:石聚彬                  主管会计工作负责人:王帅               会计机构负责人:吕辉霞

4、母公司利润表

                                                                                             单位:元
                          项目                            2019 年半年度            2018 年半年度
一、营业收入                                                   359,855,724.25         433,731,271.31
    减:营业成本                                               279,050,235.20         325,098,065.06
         税金及附加                                               4,032,425.44           4,197,358.09
         销售费用                                               42,294,231.71           35,274,899.40
         管理费用                                               24,981,794.53           29,167,175.22
         研发费用                                               14,325,176.33           13,692,836.05
         财务费用                                                 2,482,166.99          12,935,823.26
          其中:利息费用                                          9,376,062.48          22,117,843.41
                    利息收入                                      3,949,146.33           9,458,898.09

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                                                      好想你健康食品股份有限公司 2019 年半年度财务报告


                        项目                             2019 年半年度            2018 年半年度
    加:其他收益                                                 8,461,844.02           5,398,488.05
         投资收益(损失以“-”号填列)                        25,062,818.75            1,413,552.98
         其中:对联营企业和合营企业的投资收益                     -410,936.50           1,463,552.98
               以摊余成本计量的金融资产终止确认收益
(损失以“-”号填列)
         净敞口套期收益(损失以“-”号填列)
         公允价值变动收益(损失以“-”号填列)                    111,350.00
         信用减值损失(损失以“-”号填列)                      -2,887,328.56
         资产减值损失(损失以“-”号填列)                                             -1,374,004.44
         资产处置收益(损失以“-”号填列)                          73,245.24              24,242.48
二、营业利润(亏损以“-”号填列)                             23,511,623.50           18,827,393.30
    加:营业外收入                                               1,116,390.86           1,208,852.84
    减:营业外支出                                               1,129,410.36           1,739,104.03
三、利润总额(亏损总额以“-”号填列)                         23,498,604.00           18,297,142.11
    减:所得税费用                                              -8,283,071.88             409,507.13
四、净利润(净亏损以“-”号填列)                             31,781,675.88           17,887,634.98
    (一)持续经营净利润(净亏损以“-”号填列)               31,781,675.88           17,887,634.98
    (二)终止经营净利润(净亏损以“-”号填列)
五、其他综合收益的税后净额
    (一)不能重分类进损益的其他综合收益
           1.重新计量设定受益计划变动额
           2.权益法下不能转损益的其他综合收益
           3.其他权益工具投资公允价值变动
           4.企业自身信用风险公允价值变动
           5.其他
    (二)将重分类进损益的其他综合收益
           1.权益法下可转损益的其他综合收益
           2.其他债权投资公允价值变动
           3.可供出售金融资产公允价值变动损益
           4.金融资产重分类计入其他综合收益的金额
           5.持有至到期投资重分类为可供出售金融资
产损益
           6.其他债权投资信用减值准备
           7.现金流量套期储备

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                                         好想你健康食品股份有限公司 2019 年半年度财务报告


                         项目               2019 年半年度            2018 年半年度
          8.外币财务报表折算差额
          9.其他
六、综合收益总额                                  31,781,675.88           17,887,634.98
七、每股收益:
    (一)基本每股收益
    (二)稀释每股收益


5、合并现金流量表

                                                                               单位:元
                         项目                2019 年半年度           2018 年半年度
一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金               3,461,218,538.96        3,082,904,567.25
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    代理买卖证券收到的现金净额
    收到的税费返还                                    62,523.09               53,376.75
    收到其他与经营活动有关的现金                 109,774,371.70           93,490,994.01
经营活动现金流入小计                           3,571,055,433.75        3,176,448,938.01
    购买商品、接受劳务支付的现金               2,013,919,392.27        1,740,302,137.15
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    为交易目的而持有的金融资产净增加额
    拆出资金净增加额
    支付利息、手续费及佣金的现金
    支付保单红利的现金


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                                                     好想你健康食品股份有限公司 2019 年半年度财务报告


                         项目                            2019 年半年度           2018 年半年度
    支付给职工以及为职工支付的现金                           185,986,764.64         181,999,847.16
    支付的各项税费                                           183,613,807.59         158,656,746.59
    支付其他与经营活动有关的现金                             537,683,245.66         475,431,180.90
经营活动现金流出小计                                       2,921,203,210.16        2,556,389,911.80
经营活动产生的现金流量净额                                   649,852,223.59         620,059,026.21
二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金                                     6,441,575.34               82,125.00
    处置固定资产、无形资产和其他长期资产收回的现金
                                                                  25,547.00              122,216.95
净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
投资活动现金流入小计                                           6,467,122.34              204,341.95
    购建固定资产、无形资产和其他长期资产支付的现金           149,691,688.35         231,331,010.61
    投资支付的现金                                             1,356,343.91
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金                                  82,181.35
投资活动现金流出小计                                         151,130,213.61         231,331,010.61
投资活动产生的现金流量净额                                  -144,663,091.27         -231,126,668.66
三、筹资活动产生的现金流量:
    吸收投资收到的现金
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金                                       652,372,877.75         135,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
筹资活动现金流入小计                                         652,372,877.75         135,000,000.00
    偿还债务支付的现金                                       722,953,437.00         428,804,545.00
    分配股利、利润或偿付利息支付的现金                        56,262,444.82           76,565,524.61
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金                              91,811,300.57            1,389,281.25
筹资活动现金流出小计                                         871,027,182.39         506,759,350.86
筹资活动产生的现金流量净额                                  -218,654,304.64         -371,759,350.86



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                                                     好想你健康食品股份有限公司 2019 年半年度财务报告


                         项目                            2019 年半年度           2018 年半年度
四、汇率变动对现金及现金等价物的影响
五、现金及现金等价物净增加额                                 286,534,827.68           17,173,006.69
    加:期初现金及现金等价物余额                             659,961,169.39         620,136,265.20
六、期末现金及现金等价物余额                                 946,495,997.07         637,309,271.89


6、母公司现金流量表

                                                                                           单位:元
                         项目                            2019 年半年度           2018 年半年度
一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                             420,057,583.75         495,577,801.22
    收到的税费返还                                                62,287.66               18,209.46
    收到其他与经营活动有关的现金                             105,176,315.30         230,450,192.51
经营活动现金流入小计                                         525,296,186.71         726,046,203.19
    购买商品、接受劳务支付的现金                             180,025,767.93         142,291,198.85
    支付给职工以及为职工支付的现金                            49,192,632.23           79,535,942.47
    支付的各项税费                                             4,231,762.93            7,325,121.96
    支付其他与经营活动有关的现金                             119,011,205.94           63,469,205.00
经营活动现金流出小计                                         352,461,369.03         292,621,468.28
经营活动产生的现金流量净额                                   172,834,817.68         433,424,734.91
二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金                                    68,867,737.84
    处置固定资产、无形资产和其他长期资产收回的现金
                                                                  42,547.00              118,618.52
净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
投资活动现金流入小计                                          68,910,284.84              118,618.52
    购建固定资产、无形资产和其他长期资产支付的现金            72,771,319.83         170,005,204.13
    投资支付的现金                                             1,356,343.91            3,570,000.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
投资活动现金流出小计                                          74,127,663.74         173,575,204.13
投资活动产生的现金流量净额                                     -5,217,378.90        -173,456,585.61


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                                         好想你健康食品股份有限公司 2019 年半年度财务报告


                         项目                2019 年半年度           2018 年半年度
三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金                           458,000,000.00         135,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
筹资活动现金流入小计                             458,000,000.00         135,000,000.00
    偿还债务支付的现金                           330,361,245.00         200,304,545.00
    分配股利、利润或偿付利息支付的现金            51,224,089.08           72,352,984.59
    支付其他与筹资活动有关的现金                  91,811,300.57            1,389,281.25
筹资活动现金流出小计                             473,396,634.65         274,046,810.84
筹资活动产生的现金流量净额                        -15,396,634.65        -139,046,810.84
四、汇率变动对现金及现金等价物的影响
五、现金及现金等价物净增加额                     152,220,804.13         120,921,338.46
    加:期初现金及现金等价物余额                 229,933,789.13         350,009,962.07
六、期末现金及现金等价物余额                     382,154,593.26         470,931,300.53




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                                                                                                                                    好想你健康食品股份有限公司 2019 年半年度财务报告
7、合并所有者权益变动表

本期金额
                                                                                                                                                                                   单位:元
                                                                                                2019 年半年度

                                                                       归属于母公司所有者权益

                                  其他权益
       项目                         工具                                                                                                                         少数股东权
                                                                                 其他                          一般
                                                                                        专项                                                                                   所有者权益合计
                      股本        优 永            资本公积      减:库存股      综合           盈余公积       风险    未分配利润      其他        小计             益
                                           其                                           储备
                                  先 续                                          收益                          准备
                                           他
                                  股 债

一、上年期末余额 515,684,160.00                 2,228,866,978.80 24,447,847.28                 78,550,224.19          542,225,258.07          3,340,878,773.78 3,109,794.59 3,343,988,568.37

     加:会计政策
变更

         前期差
错更正

         同一控
制下企业合并

         其他

二、本年期初余额 515,684,160.00                 2,228,866,978.80 24,447,847.28                 78,550,224.19          542,225,258.07          3,340,878,773.78 3,109,794.59 3,343,988,568.37

三、本期增减变动
金额(减少以“-”                                               91,720,221.92                                         87,097,730.65             -4,622,491.27 -1,739,750.12     -6,362,241.39
号填列)

(一)综合收益总
                                                                                                                      126,751,111.70           126,751,111.70    -975,568.68    125,775,543.02


(二)所有者投入                                                 91,720,221.92                                                                  -91,720,221.92   -764,181.44    -92,484,403.36

                                                                                                                                                                                           16
                                                                                                                 好想你健康食品股份有限公司 2019 年半年度财务报告

                                                                                 2019 年半年度

                                                         归属于母公司所有者权益

                          其他权益
       项目                 工具                                                                                                            少数股东权
                                                                   其他                     一般
                                                                          专项                                                                            所有者权益合计
                   股本                 资本公积   减:库存股      综合          盈余公积   风险    未分配利润      其他      小计             益
                          优 永
                                   其                                     储备
                          先 续                                    收益                     准备
                                   他
                          股 债
和减少资本

1.所有者投入的
                                                   91,720,221.92                                                           -91,720,221.92                  -91,720,221.92
普通股

2.其他权益工具
持有者投入资本

3.股份支付计入
所有者权益的金


4.其他                                                                                                                                     -764,181.44       -764,181.44

(三)利润分配                                                                                     -39,653,381.05          -39,653,381.05                  -39,653,381.05

1.提取盈余公积

2.提取一般风险
准备

3.对所有者(或
                                                                                                   -39,653,381.05          -39,653,381.05                  -39,653,381.05
股东)的分配

4.其他

(四)所有者权益
内部结转

1.资本公积转增
                                                                                                                                                                      17
                                                                                                                                     好想你健康食品股份有限公司 2019 年半年度财务报告

                                                                                                 2019 年半年度

                                                                        归属于母公司所有者权益

                                  其他权益
       项目                         工具                                                                                                                        少数股东权
                                                                                  其他                          一般
                                                                                         专项                                                                                所有者权益合计
                      股本                         资本公积       减:库存股      综合           盈余公积       风险    未分配利润      其他        小计            益
                                  优 永
                                           其                                            储备
                                  先 续                                           收益                          准备
                                           他
                                  股 债
资本(或股本)

2.盈余公积转增
资本(或股本)

3.盈余公积弥补
亏损

4.设定受益计划
变动额结转留存
收益

5.其他综合收益
结转留存收益

6.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

四、本期期末余额 515,684,160.00                 2,228,866,978.80 116,168,069.20                 78,550,224.19          629,322,988.72          3,336,256,282.51 1,370,044.47 3,337,626,326.98




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                                                                                                                                   好想你健康食品股份有限公司 2019 年半年度财务报告
上期金额
                                                                                                                                                                               单位:元
                                                                                              2018 年半年度

                                                                       归属于母公司所有者权益

                                  其他权益工具
       项目                                                                  其他                          一般                                             少数股东权
                                                                    减:库          专项                                                                                   所有者权益合计
                                  优   永                                                                                                                       益
                      股本                          资本公积                 综合           盈余公积       风险    未分配利润       其他        小计
                                  先   续 其他                      存股            储备
                                                                             收益                          准备
                                  股   债

一、上年期末余额 515,684,160.00                  2,228,866,978.80                          75,965,582.42          451,336,248.71           3,271,852,969.93 2,639,607.34 3,274,492,577.27

     加:会计政策
变更

         前期差错
更正

         同一控制
下企业合并

         其他

二、本年期初余额 515,684,160.00                  2,228,866,978.80                          75,965,582.42          451,336,248.71           3,271,852,969.93 2,639,607.34 3,274,492,577.27

三、本期增减变动
金额(减少以“-”                                                                                                 67,165,122.78             67,165,122.78 -9,328,139.33     57,836,983.45
号填列)

(一)综合收益总
                                                                                                                  103,263,013.98            103,263,013.98 -9,328,139.33     93,934,874.65


(二)所有者投入
和减少资本

1.所有者投入的普
通股

                                                                                                                                                                                       19
                                                                                                               好想你健康食品股份有限公司 2019 年半年度财务报告

                                                                            2018 年半年度

                                                        归属于母公司所有者权益

                           其他权益工具
      项目                                                                                                                              少数股东权
                                                              其他                     一般
                           优   永                   减:库          专项                                                                            所有者权益合计
                    股本                  资本公积            综合          盈余公积   风险    未分配利润       其他      小计             益
                           先   续 其他              存股            储备
                                                              收益                     准备
                           股   债

2.其他权益工具持
有者投入资本

3.股份支付计入所
有者权益的金额

4.其他

(三)利润分配                                                                                -36,097,891.20           -36,097,891.20                 -36,097,891.20

1.提取盈余公积

2.提取一般风险准


3.对所有者(或股
                                                                                              -36,097,891.20           -36,097,891.20                 -36,097,891.20
东)的分配

4.其他

(四)所有者权益
内部结转

1.资本公积转增资
本(或股本)

2.盈余公积转增资
本(或股本)

3.盈余公积弥补亏

                                                                                                                                                                 20
                                                                                                                                   好想你健康食品股份有限公司 2019 年半年度财务报告

                                                                                              2018 年半年度

                                                                       归属于母公司所有者权益

                                  其他权益工具
      项目                                                                                                                                                  少数股东权
                                                                             其他                          一般
                                  优   永                           减:库          专项                                                                                 所有者权益合计
                      股本                          资本公积                 综合           盈余公积       风险    未分配利润       其他        小计             益
                                  先   续 其他                      存股            储备
                                                                             收益                          准备
                                  股   债

4.设定受益计划变
动额结转留存收益

5.其他综合收益结
转留存收益

6.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

四、本期期末余额 515,684,160.00                  2,228,866,978.80                          75,965,582.42          518,501,371.49           3,339,018,092.71 -6,688,531.99 3,332,329,560.72




                                                                                                                                                                                       21
                                                                                                                             好想你健康食品股份有限公司 2019 年半年度财务报告
8、母公司所有者权益变动表

本期金额
                                                                                                                                                                      单位:元
                                                                                             2019 年半年度

          项目                                其他权益工具                                           其他综合
                            股本                                       资本公积      减:库存股                 专项储备     盈余公积     未分配利润      其他   所有者权益合计
                                         优先股   永续债     其他                                     收益

一、上年期末余额        515,684,160.00                              2,228,891,051.57 24,447,847.28                         78,550,224.19 565,502,920.03          3,364,180,508.51

     加:会计政策变更

          前期差错更


          其他

二、本年期初余额        515,684,160.00                              2,228,891,051.57 24,447,847.28                         78,550,224.19 565,502,920.03          3,364,180,508.51

三、本期增减变动金额
                                                                                     91,720,221.92                                        -7,871,705.17            -99,591,927.09
(减少以“-”号填列)

(一)综合收益总额                                                                                                                       31,781,675.88             31,781,675.88

(二)所有者投入和减
                                                                                     91,720,221.92                                                                 -91,720,221.92
少资本

1.所有者投入的普通
                                                                                     91,720,221.92                                                                 -91,720,221.92


2.其他权益工具持有
者投入资本

3.股份支付计入所有
者权益的金额

4.其他


                                                                                                                                                                              22
                                                                                                                             好想你健康食品股份有限公司 2019 年半年度财务报告

                                                                                             2019 年半年度

          项目                               其他权益工具                                            其他综合
                           股本                                       资本公积       减:库存股                 专项储备     盈余公积     未分配利润      其他   所有者权益合计
                                        优先股   永续债     其他                                      收益

(三)利润分配                                                                                                                           -39,653,381.05            -39,653,381.05

1.提取盈余公积

2.对所有者(或股东)
                                                                                                                                         -39,653,381.05            -39,653,381.05
的分配

3.其他

(四)所有者权益内部
结转

1.资本公积转增资本
(或股本)

2.盈余公积转增资本
(或股本)

3.盈余公积弥补亏损

4.设定受益计划变动
额结转留存收益

5.其他综合收益结转
留存收益

6.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

四、本期期末余额       515,684,160.00                              2,228,891,051.57 116,168,069.20                         78,550,224.19 557,631,214.86          3,264,588,581.42
                                                                                                                                                                              23
                                                                                                                              好想你健康食品股份有限公司 2019 年半年度财务报告
上期金额
                                                                                                                                                                     单位:元
                                                                                               2018 年半年度

          项目                               其他权益工具                                          其他综合
                           股本                                       资本公积        减:库存股               专项储备     盈余公积     未分配利润      其他   所有者权益合计
                                        优先股   永续债     其他                                     收益

一、上年期末余额       515,684,160.00                              2,228,891,051.57                                       75,965,582.42 578,339,035.32          3,398,879,829.31

     加:会计政策变


          前期差错更


          其他

二、本年期初余额       515,684,160.00                              2,228,891,051.57                                       75,965,582.42 578,339,035.32          3,398,879,829.31

三、本期增减变动金
额(减少以“-”号填                                                                                                                    -18,210,256.22            -18,210,256.22
列)

(一)综合收益总额                                                                                                                      17,887,634.98             17,887,634.98

(二)所有者投入和
减少资本

1.所有者投入的普通


2.其他权益工具持有
者投入资本

3.股份支付计入所有
者权益的金额

4.其他


                                                                                                                                                                             24
                                                                                                                             好想你健康食品股份有限公司 2019 年半年度财务报告

                                                                                              2018 年半年度

          项目                              其他权益工具                                          其他综合
                          股本                                       资本公积        减:库存股               专项储备     盈余公积     未分配利润      其他   所有者权益合计
                                       优先股   永续债     其他                                     收益

(三)利润分配                                                                                                                         -36,097,891.20            -36,097,891.20

1.提取盈余公积

2.对所有者(或股东)
                                                                                                                                       -36,097,891.20            -36,097,891.20
的分配

3.其他

(四)所有者权益内
部结转

1.资本公积转增资本
(或股本)

2.盈余公积转增资本
(或股本)

3.盈余公积弥补亏损

4.设定受益计划变动
额结转留存收益

5.其他综合收益结转
留存收益

6.其他

(五)专项储备

1.本期提取

2.本期使用

(六)其他

四、本期期末余额      515,684,160.00                              2,228,891,051.57                                       75,965,582.42 560,128,779.10          3,380,669,573.09
                                                                                                                                                                            25
                                                     好想你健康食品股份有限公司 2019 年半年度财务报告


三、公司基本情况

    好想你健康食品股份有限公司(以下简称公司或本公司)系由石聚彬、深圳市创新投资集团有限公司、
郑州百瑞创新资本创业投资有限公司、北京秉原创业投资有限责任公司、王新才及其他9名自然人发起设
立,于2009年8月18日在郑州市工商行政管理局登记注册, 总部位于河南省郑州市。公司现持有统一社会信
用代码为9141010017044574XL的营业执照。公司现有注册资本515,684,160.00元,股份总数515,684,160股
(每股面值1元)。其中:有限售条件的流通股份A股238,559,233股;无限售条件的流通股份A股277,124,927
股。公司股票已于2011年5月20日在深圳证券交易所挂牌交易。
    本公司主要从事红枣及相关产品、坚果炒货、蜜饯果干、肉铺海鲜、冻干食品等的研发、采购、生产
和销售。
    本财务报表经公司2019年8月22日第四届董事会第六次会议批准对外报出。
    本公司将杭州郝姆斯食品有限公司、郑州好想你枣业商贸有限公司、新疆若羌好想你枣业发展有限责
任公司、新疆大枣树农林有限公司等21家子公司纳入报告期合并财务报表范围,情况详见本财务报表附注
合并范围的变更和在其他主体中的权益之说明。


四、财务报表的编制基础

1、编制基础


    本公司财务报表以持续经营为编制基础。


2、持续经营


    本公司不存在导致对报告期末起12个月内的持续经营能力产生重大疑虑的事项或情况。


五、重要会计政策及会计估计

具体会计政策和会计估计提示:

    本公司根据实际生产经营特点针对应收款项坏账准备计提、固定资产折旧、无形资产摊销、收入确认
等交易或事项制定了具体会计政策和会计估计。


1、遵循企业会计准则的声明


    本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果
和现金流量等有关信息。


2、会计期间


    会计年度自公历1月1日起至12月31日止。

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                                                    好想你健康食品股份有限公司 2019 年半年度财务报告


3、营业周期


    公司经营业务的营业周期较短,以12个月作为资产和负债的流动性划分标准。


4、记账本位币


    采用人民币为记账本位币。


5、同一控制下和非同一控制下企业合并的会计处理方法


    1. 同一控制下企业合并的会计处理方法
    公司在企业合并中取得的资产和负债,按照合并日被合并方在最终控制方合并财务报表中的账面价值
计量。公司按照被合并方所有者权益在最终控制方合并财务报表中的账面价值份额与支付的合并对价账面
价值或发行股份面值总额的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    2. 非同一控制下企业合并的会计处理方法
    公司在购买日对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商
誉;如果合并成本小于合并中取得的被购买方可辨认净资产公允价值份额,首先对取得的被购买方各项可
辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核,经复核后合并成本仍小于合并中取
得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。


6、合并财务报表的编制方法


    母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司及其子公司的财
务报表为基础,根据其他有关资料,由母公司按照《企业会计准则第33号——合并财务报表》编制。


7、合营安排分类及共同经营会计处理方法


    1. 合营安排分为共同经营和合营企业。
    2. 当公司为共同经营的合营方时,确认与共同经营中利益份额相关的下列项目:
    (1) 确认单独所持有的资产,以及按持有份额确认共同持有的资产;
    (2) 确认单独所承担的负债,以及按持有份额确认共同承担的负债;
    (3) 确认出售公司享有的共同经营产出份额所产生的收入;
    (4) 按公司持有份额确认共同经营因出售资产所产生的收入;
    (5) 确认单独所发生的费用,以及按公司持有份额确认共同经营发生的费用。


8、现金及现金等价物的确定标准


    列示于现金流量表中的现金是指库存现金以及可以随时用于支付的存款。现金等价物是指企业持有的


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                                                   好想你健康食品股份有限公司 2019 年半年度财务报告


期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。


9、外币业务和外币报表折算


    1. 外币业务折算
    外币交易在初始确认时,采用交易发生日的即期汇率折算为人民币金额。资产负债表日,外币货币性
项目采用资产负债表日即期汇率折算,因汇率不同而产生的汇兑差额,除与购建符合资本化条件资产有关
的外币专门借款本金及利息的汇兑差额外,计入当期损益;以历史成本计量的外币非货币性项目仍采用交
易发生日的即期汇率折算,不改变其人民币金额;以公允价值计量的外币非货币性项目,采用公允价值确
定日的即期汇率折算,差额计入当期损益或其他综合收益。
    2. 外币财务报表折算
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利
润”项目外,其他项目采用交易发生日的即期汇率折算;利润表中的收入和费用项目,采用交易发生日的
即期汇率折算。按照上述折算产生的外币财务报表折算差额,计入其他综合收益。


10、金融工具


    金融工具包括金融资产、金融负债和权益工具。
    1.金融工具的分类
    根据本公司管理金融资产的业务模式和金融资产的合同现金流量特征,金融资产于初始确认时分类
为:以摊余成本计量的金融资产、以公允价值计量且其变动计入其他综合收益的金融资产和以公允价值计
量且其变动计入当期损益的金融资产。
    业务模式是以收取合同现金流量为目标且合同现金流量仅为对本金和以未偿付本金金额为基础的利
息的支付的,分类为以摊余成本计量的金融资产;业务模式既以收取合同现金流量又以出售该金融资产为
目标且合同现金流量仅为对本金和以未偿付本金金额为基础的利息的支付的,分类为以公允价值计量且其
变动计入其他综合收益的金融资产;除此之外的其他金融资产,分类为以公允价值计量且其变动计入当期
损益的金融资产。
    对于非交易性权益工具投资,本公司在初始确认时确定是否将其指定为以公允价值计量且其变动计入
其他综合收益的金融资产。在初始确认时,为了能够消除或显著减少会计错配,可以将金融资产指定为以
公允价值计量且其变动计入当期损益的金融资产。
    金融负债于初始确认时分类为:以公允价值计量且其变动计入当期损益的金融负债和以摊余成本计量
的金融负债。
    符合以下条件之一的金融负债可在初始计量时指定为以公允价值计量且其变动计入当期损益的金融
负债:
    (1) 该项指定能够消除或显著减少会计错配。
    (2) 根据正式书面文件载明的企业风险管理或投资策略,以公允价值为基础对金融负债组合或金融资

                                                                                                28
                                                     好想你健康食品股份有限公司 2019 年半年度财务报告


产和金融负债组合进行管理和业绩评价,并在企业内部以此为基础向关键管理人员报告。
    (3) 该金融负债包含需单独分拆的嵌入衍生工具。
    2.金融工具的确认依据和计量方法
    (1) 以摊余成本计量的金融资产
    以摊余成本计量的金融资产包括应收票据、应收账款、其他应收款、长期应收款、债权投资等,按公
允价值进行初始计量,相关交易费用计入初始确认金额;不包含重大融资成分的应收账款以合同交易价格
进行初始计量。
    持有期间采用实际利率法计算的利息计入当期损益。
    收回或处置时,将取得的价款与该金融资产账面价值之间的差额计入当期损益。
    (2) 以公允价值计量且其变动计入其他综合收益的金融资产(债务工具)
    以公允价值计量且其变动计入其他综合收益的金融资产(债务工具)包括应收款项融资、其他债权投
资等,按公允价值进行初始计量,相关交易费用计入初始确认金额。该金融资产按公允价值进行后续计量,
公允价值变动除采用实际利率法计算的利息、减值损失或利得和汇兑损益之外,均计入其他综合收益。终
止确认时,之前计入其他综合收益的累计利得或损失从其他综合收益中转出,计入当期损益。
    (3) 以公允价值计量且其变动计入其他综合收益的金融资产(权益工具)
    以公允价值计量且其变动计入其他综合收益的金融资产(权益工具)包括其他权益工具投资等,按公
允价值进行初始计量,相关交易费用计入初始确认金额。该金融资产按公允价值进行后续计量,公允价值
变动计入其他综合收益。取得的股利计入当期损益。终止确认时,之前计入其他综合收益的累计利得或损
失从其他综合收益中转出,计入留存收益。
    (4) 以公允价值计量且其变动计入当期损益的金融资产
    以公允价值计量且其变动计入当期损益的金融资产包括交易性金融资产、衍生金融资产、其他非流动
金融资产等,按公允价值进行初始计量,相关交易费用计入当期损益。该金融资产按公允价值进行后续计
量,公允价值变动计入当期损益。终止确认时,其公允价值与初始入账金额之间的差额确认为投资收益,
同时调整公允价值变动损益。
    (5) 以公允价值计量且其变动计入当期损益的金融负债
    以公允价值计量且其变动计入当期损益的金融负债包括交易性金融负债、衍生金融负债等,按公允价
值进行初始计量,相关交易费用计入当期损益。该金融负债按公允价值进行后续计量,公允价值变动计入
当期损益。终止确认时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动
损益。
    (6) 以摊余成本计量的金融负债
    以摊余成本计量的金融负债包括短期借款、应付票据、应付账款、其他应付款、长期借款、应付债券、
长期应付款,按公允价值进行初始计量,相关交易费用计入初始确认金额。 持有期间采用实际利率法计
算的利息计入当期损益。终止确认时,将支付的对价与该金融负债账面价值之间的差额计入当期损益。
    3.金融资产转移的确认依据和计量方法


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    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确
认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融
资产转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条件的,将下列两项金额
的差额计入当期损益:
    (1)所转移金融资产的账面价值;
    (2)因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终
止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:
    (1)终止确认部分的账面价值;
    (2)终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的
金额之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。
    4.金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人
签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不
同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时
将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产
或承担的新金融负债)之间的差额,计入当期损益。
    本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金
融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产
或承担的新金融负债)之间的差额,计入当期损益。
    5.金融资产和金融负债的公允价值的确定方法
    存在活跃市场的金融工具,以活跃市场中的报价确定其公允价值。不存在活跃市场的金融工具,采用
估值技术确定其公允价值。在估值时,本公司采用在当前情况下适用并且有足够可利用数据和其他信息支
持的估值技术,选择与市场参与者在相关资产或负债的交易中所考虑的资产或负债特征相一致的输入值,
并优先使用相关可观察输入值。只有在相关可观察输入值无法取得或取得不切实可行的情况下,才使用不
可观察输入值。
    6.金融资产(不含应收款项)减值的测试方法及会计处理方法
    本公司考虑所有合理且有依据的信息,包括前瞻性信息,以单项或组合的方式对以摊余成本计量的金
融资产和以公允价值计量且其变动计入其他综合收益的金融资产(债务工具)的预期信用损失进行估计。
预期信用损失的计量取决于金融资产自初始确认后是否发生信用风险显著增加。


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    如果该金融工具的信用风险自初始确认后已显著增加,本公司按照相当于该金融工具整个存续期内预
期信用损失的金额计量其损失准备;如果该金融工具的信用风险自初始确认后并未显著增加,本公司按照
相当于该金融工具未来12个月内预期信用损失的金额计量其损失准备。由此形成的损失准备的增加或转回
金额,作为减值损失或利得计入当期损益。
    通常逾期超过30日,本公司即认为该金融工具的信用风险已显著增加,除非有确凿证据证明该金融工
具的信用风险自初始确认后并未显著增加。
    如果金融工具于资产负债表日的信用风险较低,本公司即认为该金融工具的信用风险自初始确认后并
未显著增加。


11、应收票据


    公司应收票据均为银行承兑汇票,持有期限短、金额小、违约风险低,公司将应收票据视为具有较低
信用风险的金融工具,直接做出信用风险自初始确认后未显著增加的假定,考虑历史违约率为零,故公司
对应收票据的固定坏账准备率为0。


12、应收账款

1. 按单项计提坏账准备的应收款项


    单独进行减值测试,如有客观证据表明其已发生减值,按预计未来现金流量现值低于其账面价值的差
额计提坏账准备,计入当期损益。单独测试未发生减值的应收款项,将其归入相应组合计提坏账准备。


2. 按组合计提坏账准备的应收款项


    本公司将该应收账款按类似信用风险特征(账龄)进行组合,并基于所有合理且有依据的信息,包括
前瞻性信息,对该应收账款坏账准备的计提比例进行估计如下:
                    组合名称                                  坏账准备计提方法

个别认定组合                                  其他方法

账龄组合                                      账龄分析法

组合中,采用账龄分析法计提坏账准备的:

√ 适用 □ 不适用

                      账龄                                    应收账款计提比例

1年以内(含1年)                                                                            5.00%

1-2年                                                                                     10.00%

2-3年                                                                                     20.00%

3-4年                                                                                     40.00%


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                        账龄                                  应收账款计提比例

4-5年                                                                                     80.00%

5年以上                                                                                   100.00%

电子商务渠道应收款项

3个月以内(含,下同)                                                                       0.00%

3-12个月                                                                                    5.00%

1-2年                                                                                      10.00%

2-3年                                                                                      50.00%

3-4年                                                                                     100.00%

4-5年                                                                                     100.00%

5年以上                                                                                   100.00%

组合中,采用余额百分比法计提坏账准备的:
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的:
√ 适用 □ 不适用

                    组合名称                                  应收账款计提比例

个别认定组合                                                                                0.00%


13、其他应收款


其他应收款的预期信用损失的确定方法及会计处理方法


1. 按单项计提坏账准备的其他应收款


    单独进行减值测试,如有客观证据表明其已发生减值,按预计未来现金流量现值低于其账面价值的差
额计提坏账准备,计入当期损益。单独测试未发生减值的其他应收款,将其归入相应组合计提坏账准备。


2. 按组合计提坏账准备的其他应收款


    本公司将该应收账款按类似信用风险特征(账龄)进行组合,并基于所有合理且有依据的信息,包括
前瞻性信息,对该应收账款坏账准备的计提比例进行估计如下:


                    组合名称                                  坏账准备计提方法

个别认定组合                                  其他方法

账龄组合                                      账龄分析法


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组合中,采用账龄分析法计提坏账准备的:

√ 适用 □ 不适用

                       账龄                                    应收账款计提比例

1年以内(含1年)                                                                             5.00%

1-2年                                                                                      10.00%

2-3年                                                                                      20.00%

3-4年                                                                                      40.00%

4-5年                                                                                      80.00%

5年以上                                                                                    100.00%

组合中,采用余额百分比法计提坏账准备的:
□ 适用 √ 不适用
组合中,采用其他方法计提坏账准备的:
√ 适用 □ 不适用
                     组合名称                                 其他应收账计提比例

个别认定组合                                                                                 0.00%



14、存货


公司是否需要遵守特殊行业的披露要求



零售相关业

公司需遵守《深圳证券交易所行业信息披露指引第 8 号——上市公司从事零售相关业务》的披露要求

     1. 存货的分类
     存货包括在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供
劳务过程中耗用的材料和物料等。
     2. 发出存货的计价方法
     发出存货采用月末一次加权平均法。
     3. 存货可变现净值的确定依据
     资产负债表日,存货采用成本与可变现净值孰低计量,按照存货类别成本高于可变现净值的差额计提
存货跌价准备。直接用于出售的存货,在正常生产经营过程中以该存货的估计售价减去估计的销售费用和
相关税费后的金额确定其可变现净值;需要经过加工的存货,在正常生产经营过程中以所生产的产成品的
估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额确定其可变现净值;资
产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,分别确定其可变现净值,

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并与其对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。
    4. 存货的盘存制度
    存货的盘存制度为永续盘存制。
    5. 低值易耗品和包装物的摊销方法
    (1) 低值易耗品
    按照一次转销法进行摊销。
    (2) 包装物
    按照一次转销法进行摊销。


15、持有待售资产


    1. 持有待售的非流动资产或处置组的分类
    公司将同时满足下列条件的非流动资产或处置组划分为持有待售类别:(1)根据类似交易中出售此
类资产或处置组的惯例,在当前状况下即可立即出售;(2)出售极可能发生,即公司已经就出售计划作
出决议且获得确定的购买承诺,预计出售将在一年内完成。
    公司专为转售而取得的非流动资产或处置组,在取得日满足“预计出售将在一年内完成”的条件,且短
期(通常为3个月)内很可能满足持有待售类别的其他划分条件的,在取得日将其划分为持有待售类别。
    因公司无法控制的下列原因之一,导致非关联方之间的交易未能在一年内完成,且公司仍然承诺出售
非流动资产或处置组的,继续将非流动资产或处置组划分为持有待售类别:(1)买方或其他方意外设定
导致出售延期的条件,公司针对这些条件已经及时采取行动,且预计能够自设定导致出售延期的条件起一
年内顺利化解延期因素;(2)因发生罕见情况,导致持有待售的非流动资产或处置组未能在一年内完成
出售,公司在最初一年内已经针对这些新情况采取必要措施且重新满足了持有待售类别的划分条件。
    2. 持有待售的非流动资产或处置组的计量
    (1) 初始计量和后续计量
    初始计量和在资产负债表日重新计量持有待售的非流动资产或处置组时,其账面价值高于公允价值减
去出售费用后的净额的,将账面价值减记至公允价值减去出售费用后的净额,减记的金额确认为资产减值
损失,计入当期损益,同时计提持有待售资产减值准备。
    对于取得日划分为持有待售类别的非流动资产或处置组,在初始计量时比较假定其不划分为持有待售
类别情况下的初始计量金额和公允价值减去出售费用后的净额,以两者孰低计量。除企业合并中取得的非
流动资产或处置组外,由非流动资产或处置组以公允价值减去出售费用后的净额作为初始计量金额而产生
的差额,计入当期损益。
    对于持有待售的处置组确认的资产减值损失金额,先抵减处置组中商誉的账面价值,再根据处置组中
的各项非流动资产账面价值所占比重,按比例抵减其账面价值。
    持有待售的非流动资产或处置组中的非流动资产不计提折旧或摊销,持有待售的处置组中负债的利息
和其他费用继续予以确认。

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    (2) 资产减值损失转回的会计处理
    后续资产负债表日持有待售的非流动资产公允价值减去出售费用后的净额增加的,以前减记的金额予
以恢复,并在划分为持有待售类别后确认的资产减值损失金额内转回,转回金额计入当期损益。划分为持
有待售类别前确认的资产减值损失不转回。
    后续资产负债表日持有待售的处置组公允价值减去出售费用后的净额增加的,以前减记的金额予以恢
复,并在划分为持有待售类别后非流动资产确认的资产减值损失金额内转回,转回金额计入当期损益。已
抵减的商誉账面价值,以及非流动资产在划分为持有待售类别前确认的资产减值损失不转回。
    持有待售的处置组确认的资产减值损失后续转回金额,根据处置组中除商誉外各项非流动资产账面价
值所占比重,按比例增加其账面价值。
    (3) 不再继续划分为持有待售类别以及终止确认的会计处理
    非流动资产或处置组因不再满足持有待售类别的划分条件而不再继续划分为持有待售类别或非流动
资产从持有待售的处置组中移除时,按照以下两者孰低计量:1) 划分为持有待售类别前的账面价值,按照
假定不划分为持有待售类别情况下本应确认的折旧、摊销或减值等进行调整后的金额;2) 可收回金额。
终止确认持有待售的非流动资产或处置组时,将尚未确认的利得或损失计入当期损益。


16、长期股权投资


    1. 共同控制、重要影响的判断
    按照相关约定对某项安排存在共有的控制,并且该安排的相关活动必须经过分享控制权的参与方一致
同意后才能决策,认定为共同控制。对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制
或者与其他方一起共同控制这些政策的制定,认定为重大影响。
    2. 投资成本的确定
    (1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发行权益性证
券作为合并对价的,在合并日按照取得被合并方所有者权益在最终控制方合并财务报表中的账面价值的份
额作为其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的面值总额
之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。
    公司通过多次交易分步实现同一控制下企业合并形成的长期股权投资,判断是否属于“一揽子交易”。
属于“一揽子交易”的,把各项交易作为一项取得控制权的交易进行会计处理。不属于“一揽子交易”的,
在合并日,根据合并后应享有被合并方净资产在最终控制方合并财务报表中的账面价值的份额确定初始投
资成本。合并日长期股权投资的初始投资成本,与达到合并前的长期股权投资账面价值加上合并日进一步
取得股份新支付对价的账面价值之和的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    (2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值作为其初始投资成本。
    公司通过多次交易分步实现非同一控制下企业合并形成的长期股权投资,区分个别财务报表和合并财
务报表进行相关会计处理:
    1) 在个别财务报表中,按照原持有的股权投资的账面价值加上新增投资成本之和,作为改按成本法核

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算的初始投资成本。
    2) 在合并财务报表中,判断是否属于“一揽子交易”。属于“一揽子交易”的,把各项交易作为一项
取得控制权的交易进行会计处理。不属于“一揽子交易”的,对于购买日之前持有的被购买方的股权,按
照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;购买日之
前持有的被购买方的股权涉及权益法核算下的其他综合收益等的,与其相关的其他综合收益等转为购买日
所属当期收益。但由于被投资方重新计量设定受益计划净负债或净资产变动而产生的其他综合收益除外。
    (3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以
发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;以债务重组方式取得的,
按《企业会计准则第12号——债务重组》确定其初始投资成本;以非货币性资产交换取得的,按《企业会
计准则第7号——非货币性资产交换》确定其初始投资成本。
    3. 后续计量及损益确认方法
    对被投资单位实施控制的长期股权投资采用成本法核算;对联营企业和合营企业的长期股权投资,采
用权益法核算。
    4. 通过多次交易分步处置对子公司投资至丧失控制权的处理方法
    (1) 个别财务报表
    对处置的股权,其账面价值与实际取得价款之间的差额,计入当期损益。对于剩余股权,对被投资单
位仍具有重大影响或者与其他方一起实施共同控制的,转为权益法核算;不能再对被投资单位实施控制、
共同控制或重大影响的,确认为金融资产,按照《企业会计准则第22号——金融工具确认和计量》的相关
规定进行核算。
    (2) 合并财务报表
    1) 通过多次交易分步处置对子公司投资至丧失控制权,且不属于“一揽子交易”的
    在丧失控制权之前,处置价款与处置长期股权投资相对应享有子公司自购买日或合并日开始持续计算
的净资产份额之间的差额,调整资本公积(资本溢价),资本溢价不足冲减的,冲减留存收益。
    丧失对原子公司控制权时,对于剩余股权,按照其在丧失控制权日的公允价值进行重新计量。处置股
权取得的对价与剩余股权公允价值之和,减去按原持股比例计算应享有原有子公司自购买日或合并日开始
持续计算的净资产的份额之间的差额,计入丧失控制权当期的投资收益,同时冲减商誉。与原有子公司股
权投资相关的其他综合收益等,应当在丧失控制权时转为当期投资收益。
    2) 通过多次交易分步处置对子公司投资至丧失控制权,且属于“一揽子交易”的
    将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理。但是,在丧失控制权之前每一次
处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他综合收益,在
丧失控制权时一并转入丧失控制权当期的损益。


17、投资性房地产


投资性房地产计量模式

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成本法计量

折旧或摊销方法

    1. 投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权和已出租的建筑物。
    2. 投资性房地产按照成本进行初始计量,采用成本模式进行后续计量,并采用与固定资产和无形资产
相同的方法计提折旧或进行摊销。


18、固定资产

(1)确认条件


    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一个会计年度的有形
资产。固定资产在同时满足经济利益很可能流入、成本能够可靠计量时予以确认。


(2)折旧方法


           类别             折旧方法             折旧年限           残值率             年折旧率
房屋及建筑物            年限平均法       10-20                 5.00%              4.75-9.50%
机器设备                年限平均法       5-10                  5.00%              9.50-19.00%
运输工具                年限平均法       4-6                   5.00%              15.83-23.75%
电子、办公及其他设备    年限平均法       3-20                  5.00%              4.75-31.67%


19、在建工程


    1. 在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建造该项资产
达到预定可使用状态前所发生的实际成本计量。
    2. 在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办
理竣工决算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调
整原已计提的折旧。


20、借款费用


    1. 借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相
关资产成本;其他借款费用,在发生时确认为费用,计入当期损益。
    2. 借款费用资本化期间
    (1) 当借款费用同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为
使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。


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    (2) 若符合资本化条件的资产在购建或者生产过程中发生非正常中断,并且中断时间连续超过3个月,
暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开
始。
    (3) 当所购建或者生产符合资本化条件的资产达到预定可使用或可销售状态时,借款费用停止资本化。
    3. 借款费用资本化率以及资本化金额
    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包
括按照实际利率法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行取得的利息收入或进
行暂时性投资取得的投资收益后的金额,确定应予资本化的利息金额;为购建或者生产符合资本化条件的
资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本
化率,计算确定一般借款应予资本化的利息金额。


21、生物资产


    1. 生物资产是指有生命的动物和植物,包括消耗性生物资产、生产性生物资产和公益性生物资产。生
物资产同时满足下列条件时予以确认:(1) 因过去的交易或者事项对其拥有或者控制;(2) 与其有关的经济
利益很可能流入公司;(3) 其成本能够可靠计量时予以确认。
    2. 各类生产性生物资产的折旧方法

          类别             折旧方法         使用寿命(年)           残值率(%)          年折旧率(%)

         种植业           年限平均法           21-30                                    3.33-4.76

    3. 生产性生物资产使用寿命、预计净残值的确定依据
    根据与出租人达成的租赁协议,本公司将枣树附着地的租赁期限作为其受益期即摊销年限,预计净残值
为零。
    4. 生产性生物资产收获农产品时,采用加权平均法结转成本。
    5. 资产负债表日,以成本模式进行后续计量的生物资产,当有确凿证据表明由于遭受自然灾害、病虫
害、动物疫病侵袭或市场需求变化等原因,使消耗性生物资产可变现净值或生产性生物资产的可收回金额
低于其账面价值的,消耗性生物资产按本财务报表附注二之存货所述方法计提跌价准备,生产性生物资产
按照账面价值高于可收回金额的差额计提相应的减值准备。


22、无形资产

(1)计价方法、使用寿命、减值测试


    1. 无形资产包括土地使用权、专利权及非专利技术等,按成本进行初始计量。
    2. 使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统
合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。具体年限如下:



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                     项目                                         摊销年限(年)

土地使用权                                                             50

商标权                                                                 10

企业管理软件                                                           10

经营许可权                                                             10

以商标为核心的组合无形资产                                             10

    3. 使用寿命确定的无形资产,在资产负债表日有迹象表明发生减值的,按照账面价值高于可收回金额
的差额计提相应的减值准备;使用寿命不确定的无形资产和尚未达到可使用状态的无形资产,无论是否存
在减值迹象,每年均进行减值测试。


(2)内部研究开发支出会计政策


    内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同
时满足下列条件的,确认为无形资产:(1) 完成该无形资产以使其能够使用或出售在技术上具有可行性;
(2) 具有完成该无形资产并使用或出售的意图;(3) 无形资产产生经济利益的方式,包括能够证明运用该无
形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,能证明其有用性;(4) 有
足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5)
归属于该无形资产开发阶段的支出能够可靠地计量。


23、长期资产减值


    对长期股权投资、采用成本模式计量的投资性房地产、固定资产、在建工程、采用成本模式计量的生
产性生物资产、油气资产、使用寿命有限的无形资产等长期资产,在资产负债表日有迹象表明发生减值的,
估计其可收回金额。对因企业合并所形成的商誉和使用寿命不确定的无形资产,无论是否存在减值迹象,
每年都进行减值测试。商誉结合与其相关的资产组或者资产组组合进行减值测试。
    若上述长期资产的可收回金额低于其账面价值的,按其差额确认资产减值准备并计入当期损益。


24、长期待摊费用


    长期待摊费用核算已经支出,摊销期限在1年以上(不含1年)的各项费用。长期待摊费用按实际发生
额入账,在受益期或规定的期限内分期平均摊销。如果长期待摊的费用项目不能使以后会计期间受益则将
尚未摊销的该项目的摊余价值全部转入当期损益。




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                                                     好想你健康食品股份有限公司 2019 年半年度财务报告


25、职工薪酬

(1)短期薪酬的会计处理方法


    在职工为公司提供服务的会计期间,将实际发生的短期薪酬确认为负债,并计入当期损益或相关资产
成本。


(2)离职后福利的会计处理方法


    离职后福利分为设定提存计划和设定受益计划。
    (1) 在职工为公司提供服务的会计期间,根据设定提存计划计算的应缴存金额确认为负债,并计入当
期损益或相关资产成本。
    (2) 对设定受益计划的会计处理通常包括下列步骤:
    1) 根据预期累计福利单位法,采用无偏且相互一致的精算假设对有关人口统计变量和财务变量等作出
估计,计量设定受益计划所产生的义务,并确定相关义务的所属期间。同时,对设定受益计划所产生的义
务予以折现,以确定设定受益计划义务的现值和当期服务成本;
    2) 设定受益计划存在资产的,将设定受益计划义务现值减去设定受益计划资产公允价值所形成的赤字
或盈余确认为一项设定受益计划净负债或净资产。设定受益计划存在盈余的,以设定受益计划的盈余和资
产上限两项的孰低者计量设定受益计划净资产;
    3) 期末,将设定受益计划产生的职工薪酬成本确认为服务成本、设定受益计划净负债或净资产的利息
净额以及重新计量设定受益计划净负债或净资产所产生的变动等三部分,其中服务成本和设定受益计划净
负债或净资产的利息净额计入当期损益或相关资产成本,重新计量设定受益计划净负债或净资产所产生的
变动计入其他综合收益,并且在后续会计期间不允许转回至损益,但可以在权益范围内转移这些在其他综
合收益确认的金额。


(3)辞退福利的会计处理方法


    向职工提供的辞退福利,在下列两者孰早日确认辞退福利产生的职工薪酬负债,并计入当期损益:(1)
公司不能单方面撤回因解除劳动关系计划或裁减建议所提供的辞退福利时;(2) 公司确认与涉及支付辞退
福利的重组相关的成本或费用时。


(4)其他长期职工福利的会计处理方法


    向职工提供的其他长期福利,符合设定提存计划条件的,按照设定提存计划的有关规定进行会计处理;
除此之外的其他长期福利,按照设定受益计划的有关规定进行会计处理,为简化相关会计处理,将其产生
的职工薪酬成本确认为服务成本、其他长期职工福利净负债或净资产的利息净额以及重新计量其他长期职
工福利净负债或净资产所产生的变动等组成项目的总净额计入当期损益或相关资产成本。


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26、收入


公司是否需要遵守特殊行业的披露要求



零售相关业

公司需遵守《深圳证券交易所行业信息披露指引第 8 号——上市公司从事零售相关业务》的披露要求

     1. 销售商品
     销售商品收入在同时满足下列条件时予以确认:1) 将商品所有权上的主要风险和报酬转移给购货方;
2) 公司不再保留通常与所有权相联系的继续管理权,也不再对已售出的商品实施有效控制;3) 收入的金
额能够可靠地计量;4) 相关的经济利益很可能流入;5) 相关的已发生或将发生的成本能够可靠地计量。
     收入确认具体时点:公司销售渠道主要分电商、专卖店、商超三种。
     (1) 电商渠道收入确认需满足下列条件: B2B经销模式,根据客户订单发货出库(第三方物流)并经客户
对账确认后确认收入;B2B代销模式,根据客户确认的销售清单确认收入;B2C模式,根据客户订单发货
出库(第三方物流)后确认收入。
     (2) 专卖店渠道收入确认需满足以下条件:直营,零售出库后确认收入;加盟或批发,根据客户订单
发货出库(第三方物流)后确认收入。
     (3) 商超渠道收入确认需满足下列条件: 商超直营,根据客户签收确认的收货单,在账期内对账确认开
具销售发票后确认收入。商超经销商,根据客户订单发货给经销商,出库(第三方物流)后确认收入。
     2. 让渡资产使用权
     让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使
用权的收入。利息收入按照他人使用本公司货币资金的时间和实际利率计算确定;使用费收入按有关合同
或协议约定的收费时间和方法计算确定。


27、政府补助


     1. 政府补助在同时满足下列条件时予以确认:(1) 公司能够满足政府补助所附的条件;(2) 公司能够收
到政府补助。政府补助为货币性资产的,按照收到或应收的金额计量。政府补助为非货币性资产的,按照
公允价值计量;公允价值不能可靠取得的,按照名义金额计量。
     2. 与资产相关的政府补助判断依据及会计处理方法
     政府文件规定用于购建或以其他方式形成长期资产的政府补助划分为与资产相关的政府补助。政府文
件不明确的,以取得该补助必须具备的基本条件为基础进行判断,以购建或其他方式形成长期资产为基本
条件的作为与资产相关的政府补助。与资产相关的政府补助,冲减相关资产的账面价值或确认为递延收益。
与资产相关的政府补助确认为递延收益的,在相关资产使用寿命内按照合理、系统的方法分期计入损益。
按照名义金额计量的政府补助,直接计入当期损益。相关资产在使用寿命结束前被出售、转让、报废或发
生毁损的,将尚未分配的相关递延收益余额转入资产处置当期的损益。

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    3. 与收益相关的政府补助判断依据及会计处理方法
    除与资产相关的政府补助之外的政府补助划分为与收益相关的政府补助。对于同时包含与资产相关部
分和与收益相关部分的政府补助,难以区分与资产相关或与收益相关的,整体归类为与收益相关的政府补
助。与收益相关的政府补助,用于补偿以后期间的相关成本费用或损失的,确认为递延收益,在确认相关
成本费用或损失的期间,计入当期损益或冲减相关成本;用于补偿已发生的相关成本费用或损失的,直接
计入当期损益或冲减相关成本。
    4. 与公司日常经营活动相关的政府补助,按照经济业务实质,计入其他收益或冲减相关成本费用。与
公司日常活动无关的政府补助,计入营业外收支。
    5. 政策性优惠贷款贴息的会计处理方法
    (1) 财政将贴息资金拨付给贷款银行,由贷款银行以政策性优惠利率向公司提供贷款的,以实际收到
的借款金额作为借款的入账价值,按照借款本金和该政策性优惠利率计算相关借款费用。
    (2) 财政将贴息资金直接拨付给公司的,将对应的贴息冲减相关借款费用。


28、递延所得税资产/递延所得税负债


    1.根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定
可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期收回该资产或清偿该负债期间的
适用税率计算确认递延所得税资产或递延所得税负债。
    2.确认递延所得税资产以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限。资产负债表日,
有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期
间未确认的递延所得税资产。
    3.资产负债表日,对递延所得税资产的账面价值进行复核,如果未来期间很可能无法获得足够的应纳
税所得额用以抵扣递延所得税资产的利益,则减记递延所得税资产的账面价值。在很可能获得足够的应纳
税所得额时,转回减记的金额。
    4.公司当期所得税和递延所得税作为所得税费用或收益计入当期损益,但不包括下列情况产生的所得
税:(1) 企业合并;(2) 直接在所有者权益中确认的交易或者事项。


29、租赁

(1)经营租赁的会计处理方法


    公司为承租人时,在租赁期内各个期间按照直线法将租金计入相关资产成本或确认为当期损益,发生
的初始直接费用,直接计入当期损益。或有租金在实际发生时计入当期损益。
    公司为出租人时,在租赁期内各个期间按照直线法将租金确认为当期损益,发生的初始直接费用,除
金额较大的予以资本化并分期计入损益外,均直接计入当期损益。或有租金在实际发生时计入当期损益。




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(2)融资租赁的会计处理方法


    公司为承租人时,在租赁期开始日,公司以租赁开始日租赁资产公允价值与最低租赁付款额现值中两
者较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额为未确认融资
费用,发生的初始直接费用,计入租赁资产价值。在租赁期各个期间,采用实际利率法计算确认当期的融
资费用。
    公司为出租人时,在租赁期开始日,公司以租赁开始日最低租赁收款额与初始直接费用之和作为应收
融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其
现值之和的差额确认为未实现融资收益。在租赁期各个期间,采用实际利率法计算确认当期的融资收入。


30、重要会计政策和会计估计变更

(1)重要会计政策变更


√ 适用 □ 不适用

            会计政策变更的内容和原因                           审批程序                     备注

2017 年,财政部修订印发了新金融工具相关会计准则,
                                                                                 不需要进行追溯调整,
即:企业会计准则第 22 号——金融工具确认和计量》
                                                     公司于 2019 年 4 月 17 日召 本次会计政策变更不
(财会[2017]7 号)、《企业会计准则第 23 号——金融
                                                     开了第四届董事会第五次 会对公司 2018 年度
资产转移》(财会[2017]8 号)、《企业会计准则第 24 号
                                                     会议和第四届监事会第五 及以前年度财务报告
——套期会计》(财会[2017]9 号)及《企业会计准则第
                                                     次会议,审议通过了《关于 的资产总额、负债总
37 号——金融工具列报》 财会[2017]14 号)四项准则。
                                                     会计政策变更的议案》。      额、净利润等产生影
根据财政部要求,公司于 2019 年 1 月 1 日起施行上
                                                                                 响。
述新金融工具相关会计准则。

财政部于 2019 年 4 月 30 日发布了《关于修订印发 2019
年度一般企业财务报表格式的通知》,公司 2019 年度半
年度财务报表和年度财务报表及以后期间的财务报表
使用新的财务报表格式。

    本公司根据《财政部关于修订印发2019年度一般企业财务报表格式的通知》(财会〔2019〕6号)及其解

读和企业会计准则的要求编制2019年半年度财务报表,此项会计政策变更采用追溯调整法。2018年度财务

报表受重要影响的报表项目和金额如下:

             原列报报表项目及金额                                 新列报报表项目及金额

                                                    应收票据                                    440,720.00
应收票据及应收账款                 450,945,199.93
                                                    应收账款                                450,504,479.93

                                                    应付票据                                 83,050,000.00
应付票据及应付账款                 873,152,949.91
                                                    应付账款                                790,102,949.91


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(2)重要会计估计变更

□ 适用 √ 不适用

(3)首次执行新金融工具准则、新收入准则、新租赁准则调整首次执行当年年初财务报表相关项目情况


√ 适用 □ 不适用

合并资产负债表

                                                                                           单位:元
                 项目              2018 年 12 月 31 日      2019 年 01 月 01 日        调整数
流动资产:
    货币资金                               667,816,169.39         667,816,169.39
    结算备付金
    拆出资金
    交易性金融资产
    以公允价值计量且其变动计入
当期损益的金融资产
    衍生金融资产
    应收票据                                   440,720.00             440,720.00
    应收账款                               450,504,479.93         450,504,479.93
    应收款项融资
    预付款项                               164,451,376.16         164,451,376.16
    应收保费
    应收分保账款
    应收分保合同准备金
    其他应收款                              61,800,028.91          61,800,028.91
      其中:应收利息                         2,324,383.56           2,324,383.56
               应收股利
    买入返售金融资产
    存货                                 1,202,083,449.47       1,202,083,449.47
    合同资产
    持有待售资产
    一年内到期的非流动资产
    其他流动资产                            72,764,291.64          72,764,291.64
流动资产合计                             2,619,860,515.50       2,619,860,515.50



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               项目              2018 年 12 月 31 日      2019 年 01 月 01 日        调整数
非流动资产:
    发放贷款和垫款
    债权投资
    可供出售金融资产                      29,744,375.00                            -29,744,375.00
    其他债权投资
    持有至到期投资
    长期应收款
    长期股权投资                         161,354,400.36         161,354,400.36
    其他权益工具投资
    其他非流动金融资产                                           29,744,375.00      29,744,375.00
    投资性房地产                          78,201,765.51          78,201,765.51
    固定资产                           1,223,450,856.27       1,223,450,856.27
    在建工程                             235,453,565.67         235,453,565.67
    生产性生物资产                        60,715,111.78          60,715,111.78
    油气资产
    使用权资产
    无形资产                             285,907,883.01         285,907,883.01
    开发支出
    商誉                                 800,995,773.60         800,995,773.60
    长期待摊费用                          22,997,788.34          22,997,788.34
    递延所得税资产                        13,116,267.85          13,116,267.85
    其他非流动资产                         6,766,315.65           6,766,315.65
非流动资产合计                         2,918,704,103.04       2,918,704,103.04
资产总计                               5,538,564,618.54       5,538,564,618.54
流动负债:
    短期借款                             752,592,192.00         752,592,192.00
    向中央银行借款
    拆入资金
    交易性金融负债
    以公允价值计量且其变动计入
当期损益的金融负债
    衍生金融负债
    应付票据                              83,050,000.00          83,050,000.00



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                项目         2018 年 12 月 31 日      2019 年 01 月 01 日        调整数
    应付账款                         790,102,949.91         790,102,949.91
    预收款项                          54,633,538.74          54,633,538.74
    卖出回购金融资产款
    吸收存款及同业存放
    代理买卖证券款
    代理承销证券款
    应付职工薪酬                      35,037,931.27          35,037,931.27
    应交税费                          15,323,868.15          15,323,868.15
    其他应付款                        69,417,561.74          69,417,561.74
      其中:应付利息                     773,410.71             773,410.71
               应付股利
    应付手续费及佣金
    应付分保账款
    合同负债
    持有待售负债
    一年内到期的非流动负债            34,055,770.52          34,055,770.52
    其他流动负债
流动负债合计                       1,834,213,812.33       1,834,213,812.33
非流动负债:
    保险合同准备金
    长期借款                         216,609,095.00         216,609,095.00
    应付债券
      其中:优先股
               永续债
    租赁负债
    长期应付款
    长期应付职工薪酬
    预计负债
    递延收益                         127,124,710.85         127,124,710.85
    递延所得税负债                    16,192,066.77          16,192,066.77
    其他非流动负债                       436,365.22             436,365.22
非流动负债合计                       360,362,237.84         360,362,237.84
负债合计                           2,194,576,050.17       2,194,576,050.17


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                项目               2018 年 12 月 31 日      2019 年 01 月 01 日        调整数
所有者权益:
    股本                                   515,684,160.00         515,684,160.00
    其他权益工具
         其中:优先股
               永续债
    资本公积                             2,228,866,978.80       2,228,866,978.80
    减:库存股                              24,447,847.28          24,447,847.28
    其他综合收益
    专项储备
    盈余公积                                78,550,224.19          78,550,224.19
    一般风险准备
    未分配利润                             542,225,258.07         542,225,258.07
归属于母公司所有者权益合计               3,340,878,773.78       3,340,878,773.78
    少数股东权益                             3,109,794.59           3,109,794.59
所有者权益合计                           3,343,988,568.37       3,343,988,568.37
负债和所有者权益总计                     5,538,564,618.54       5,538,564,618.54

调整情况说明

    公司自2019年1月1日起适用新金融工具准则,将原在可供出售金融资产中核算的河南新郑农村商业银
行股份有限公司及若羌县农村信用合作联社投资,根据管理金融资产的业务模式和金融资产的合同现金流
量特征,划分为以公允价值计量且其变动计入当期损益的金融资产,按流动性将其列报为其他非流动金融
资产。
母公司资产负债表
                                                                                           单位:元
                 项目               2018 年 12 月 31 日     2019 年 01 月 01 日        调整数
流动资产:
    货币资金                               234,788,789.13         234,788,789.13
    交易性金融资产
    以公允价值计量且其变动计入当
期损益的金融资产
    衍生金融资产
    应收票据
    应收账款                               402,037,621.63         402,037,621.63
    应收款项融资


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                                              好想你健康食品股份有限公司 2019 年半年度财务报告


                 项目        2018 年 12 月 31 日     2019 年 01 月 01 日        调整数
    预付款项                         84,898,141.60          84,898,141.60
    其他应收款                      247,321,069.40         247,321,069.40
      其中:应收利息                  2,324,383.56           2,324,383.56
               应收股利
    存货                            327,840,794.40         327,840,794.40
    合同资产
    持有待售资产
    一年内到期的非流动资产
    其他流动资产                     40,452,536.47          40,452,536.47
流动资产合计                      1,337,338,952.63       1,337,338,952.63
非流动资产:
    债权投资
    可供出售金融资产                 28,622,000.00                            -28,622,000.00
    其他债权投资
    持有至到期投资
    长期应收款
    长期股权投资                  1,743,491,699.68       1,743,491,699.68
    其他权益工具投资
    其他非流动金融资产                                      28,622,000.00      28,622,000.00
    投资性房地产                     78,201,765.51          78,201,765.51
    固定资产                        780,035,749.31         780,035,749.31
    在建工程                        168,987,632.76         168,987,632.76
    生产性生物资产                    5,517,165.03           5,517,165.03
    油气资产
    使用权资产
    无形资产                        104,751,926.62         104,751,926.62
    开发支出
    商誉
    长期待摊费用                      1,007,516.94           1,007,516.94
    递延所得税资产                   11,645,729.27          11,645,729.27
    其他非流动资产                    4,478,061.00           4,478,061.00
非流动资产合计                    2,926,739,246.12       2,926,739,246.12
资产总计                          4,264,078,198.75       4,264,078,198.75


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                                                    好想你健康食品股份有限公司 2019 年半年度财务报告


                 项目              2018 年 12 月 31 日     2019 年 01 月 01 日        调整数
流动负债:
    短期借款                              265,000,000.00         265,000,000.00
    交易性金融负债
    以公允价值计量且其变动计入当
期损益的金融负债
    衍生金融负债
    应付票据                               83,050,000.00          83,050,000.00
    应付账款                               92,201,618.44          92,201,618.44
    预收款项                               52,044,719.48          52,044,719.48
    合同负债
    应付职工薪酬                            3,114,344.73           3,114,344.73
    应交税费                                1,988,472.11           1,988,472.11
    其他应付款                             39,183,310.77          39,183,310.77
      其中:应付利息                          187,978.46             187,978.46
               应付股利
    持有待售负债
    一年内到期的非流动负债                 34,055,770.52          34,055,770.52
    其他流动负债
流动负债合计                              570,638,236.05         570,638,236.05
非流动负债:
    长期借款                              216,609,095.00         216,609,095.00
    应付债券
      其中:优先股
               永续债
    租赁负债
    长期应付款
    长期应付职工薪酬
    预计负债
    递延收益                              111,139,542.42         111,139,542.42
    递延所得税负债                          1,510,816.77           1,510,816.77
    其他非流动负债
非流动负债合计                            329,259,454.19         329,259,454.19
负债合计                                  899,897,690.24         899,897,690.24



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                                                         好想你健康食品股份有限公司 2019 年半年度财务报告


                 项目                   2018 年 12 月 31 日     2019 年 01 月 01 日           调整数
所有者权益:
    股本                                       515,684,160.00         515,684,160.00
    其他权益工具
      其中:优先股
               永续债
    资本公积                                 2,228,891,051.57       2,228,891,051.57
    减:库存股                                  24,447,847.28          24,447,847.28
    其他综合收益
    专项储备
    盈余公积                                    78,550,224.19          78,550,224.19
    未分配利润                                 565,502,920.03         565,502,920.03
所有者权益合计                               3,364,180,508.51       3,364,180,508.51
负债和所有者权益总计                         4,264,078,198.75       4,264,078,198.75

调整情况说明

    公司自2019年1月1日起适用新金融工具准则,将原在可供出售金融资产中核算的河南新郑农村商业银
行股份有限公司投资,根据管理金融资产的业务模式和金融资产的合同现金流量特征,划分为以公允价值
计量且其变动计入当期损益的金融资产,按流动性将其列报为其他非流动金融资产。


(4)首次执行新金融工具准则、新租赁准则追溯调整前期比较数据说明

□ 适用 √ 不适用

六、税项

1、主要税种及税率


      税种                              计税依据                                       税率
                    销售初加工农产品的销售收入;销售深加工农产品的销
                                                                       10%、9%;16%、13%;5%、
                    售收入;不动产经营租赁收入(简易征收);仓储、物流
增值税                                                                 9%;6%;16%、13%;6%;
                    辅助服务收入;代加工服务收入;企业管理咨询服务收
                                                                       6%;6%
                    入;餐饮、会务、住宿服务收入;利息收入
城市维护建设税      应缴流转税税额                                       5%、7%
企业所得税          应纳税所得额                                         25%
                    从价计征的,按房产原值一次减除 30%后余值的 1.2%计
房产税                                                                1.2%、12%
                    缴;从租计征的,按租金收入的 12%计缴
教育费附加          应缴流转税税额                                       3%


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                                                      好想你健康食品股份有限公司 2019 年半年度财务报告


       税种                         计税依据                                       税率
地方教育附加      应缴流转税税额                                      2%


2、税收优惠


    1.根据《中华人民共和国增值税暂行条例》,本公司销售枣等自产农产品可免征增值税;本公司出口
枣产品享受“免、抵、退”税政策,干红枣退税率为6%,蜜枣退税率为13%。
    2.2008年7月1日,经主管税务机关河南省新郑市地方税务局新村中心税务所批准,依据《中华人民共
和国企业所得税法》及实施条例规定,自2008年1月1日起,免征农产品初加工项目的企业所得税。


七、合并财务报表项目注释

1、货币资金

                                                                                           单位: 元
               项目                       期末余额                            期初余额
库存现金                                             3,345,919.96                         847,072.71
银行存款                                        586,391,442.91                       426,252,325.04
其他货币资金                                    356,758,634.20                       240,716,771.64
合计                                            946,495,997.07                       667,816,169.39


2、衍生金融资产



                                                                                           单位: 元
               项目                       期末余额                            期初余额
期货                                                  526,550.00
合计                                                  526,550.00


3、应收票据

(1)应收票据分类列示

                                                                                           单位: 元
               项目                       期末余额                            期初余额
银行承兑票据                                           60,000.00                          440,720.00
               合计                                    60,000.00                          440,720.00

如是按照预期信用损失一般模型计提应收票据坏账准备,请参照其他应收款的披露方式披露坏账准备的相


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关信息:

□ 适用 √ 不适用


4、应收账款

(1)应收账款分类披露

                                                                                                                        单位: 元

                                         期末余额                                               期初余额

                       账面余额              坏账准备                         账面余额              坏账准备
         类别
                                                    计提比 账面价值                                                    账面价值
                     金额       比例      金额                              金额       比例       金额      计提比例
                                                      例

按单项计提坏账准    2,069,55             2,069,55                         2,069,555             2,069,555
                                0.68%               100.00%        0.00                0.44%                100.00%          0.00
备的应收账款            5.41                 5.41                               .41                   .41

其中:

按单项计提坏账准    2,069,55             2,069,55                         2,069,555             2,069,555
                                0.68%               100.00%        0.00                0.44%                100.00%          0.00
备                      5.41                 5.41                               .41                   .41

按组合计提坏账准    302,401,             19,918,3             282,483,2 471,983,2               21,478,74              450,504,47
                               99.32%                 6.59%                            99.56%                 4.55%
备的应收账款          634.08                92.78                 41.30      23.78                   3.85                    9.93

其中:

                    302,401,             19,918,3             282,483,2 471,983,2               21,478,74              450,504,47
账龄组合                       99.32%                 6.59%                            99.56%                 4.55%
                      634.08                92.78                 41.30      23.78                   3.85                    9.93

                    304,471,             21,987,9             282,483,2 474,052,7               23,548,29              450,504,47
         合计                  100.00%                7.22%                           100.00%                 4.97%
                      189.49                48.19                 41.30      79.19                   9.26                    9.93

按单项计提坏账准备:
                                                                                                                       单位: 元
                                                                   期末余额
      名称
                        账面余额                 坏账准备             计提比例                        计提理由
某经销商                    2,069,555.41            2,069,555.41            100.00% 对方经营困难,预计无法收回
      合计                  2,069,555.41            2,069,555.41 --                    --


按组合计提坏账准备:账龄组合
                                                                                                                       单位: 元
                                                                                      期末余额
                    名称
                                                           账面余额                     坏账准备                 计提比例
1 年以内(含 1 年)                                           237,805,522.73                6,921,211.21                  2.91%
其中:电子商务渠道 0-3 月                                      99,381,298.47                                              0.00%


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                                                              期末余额
                    名称
                                            账面余额            坏账准备             计提比例
        电子商务渠道 3-12 月                   1,950,596.93          97,529.85              5.00%
       非电子商务渠道 1 年以内(含 1 年)    136,473,627.33       6,823,681.36              5.00%
1至2年                                        33,739,495.67       3,373,949.57             10.00%
2至3年                                        16,685,732.61       3,337,146.52             20.00%
3至4年                                        12,816,969.44       5,126,787.78             40.00%
4至5年                                          973,079.63          778,463.70             80.00%
5 年以上                                        380,834.00          380,834.00           100.00%
合计                                         302,401,634.08      19,918,392.78 --

确定该组合依据的说明:

本公司将通过电子商务渠道销售产生的应收账款划分为电子商务渠道应收账款,其他渠道销售产生的应收

账款划分为非电子商务渠道应收账款。

如是按照预期信用损失一般模型计提应收账款坏账准备,请参照其他应收款的披露方式披露坏账准备的相

关信息:

□ 适用 √ 不适用

按账龄披露

                                                                                        单位: 元
                       账龄                                       期末余额
1 年以内(含 1 年)                                                                 237,805,522.73
电子商务渠道 0-3 月                                                                  99,381,298.47
电子商务渠道 3-12 月                                                                  1,950,596.93
非电子商务渠道 1 年以内(含 1 年)                                                  136,473,627.33
1至2年                                                                               33,739,495.67
2至3年                                                                               16,685,732.61
3 年以上                                                                             14,170,883.07
  3至4年                                                                             12,816,969.44
  4至5年                                                                               973,079.63
  5 年以上                                                                             380,834.00
                       合计                                                         302,401,634.08


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备情况:

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                                                                                                        单位: 元
                                                           本期变动金额
         类别         期初余额                                                                   期末余额
                                            计提           收回或转回            核销
按单项计提坏账准
                           2,069,555.41                                                           2,069,555.41
备的应收账款
按组合计提坏账准
                          21,478,743.85                       941,097.51         619,253.56      19,918,392.78
备的应收账款
合计                      23,548,299.26                       941,097.51         619,253.56      21,987,948.19


(3)本期实际核销的应收账款情况

                                                                                                        单位: 元
                    项目                                                     核销金额
货款                                                                                               619,253.56


(4)按欠款方归集的期末余额前五名的应收账款情况

                                                                                                        单位: 元
 单位名称           账面余额                   占应收账款余额的比例(%)                        坏账准备
第一名                      29,851,541.93                                9.80%                     1,492,577.10
第二名                      24,299,340.16                                7.98%                     1,214,967.01
第三名                      12,479,274.71                                4.10%
第四名                      12,427,031.75                                4.08%                          826,193.66
第五名                       8,744,314.76                                2.87%                           29,788.66
   小计                     87,801,503.31                               28.84%                     3,563,526.43


5、预付款项

(1)预付款项按账龄列示

                                                                                                        单位: 元
                                    期末余额                                       期初余额
         账龄
                            金额                   比例                   金额                   比例
1 年以内                  147,514,320.51                  78.30%        156,673,008.80                    95.27%
1至2年                     40,190,609.22                  21.33%           5,243,081.11                    3.19%
2至3年                         95,209.06                  0.05%            1,570,027.68                    0.95%
3 年以上                      588,559.37                  0.31%             965,258.57                     0.59%
         合计             188,388,698.16            --                  164,451,376.16             --

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账龄超过 1 年且金额重要的预付款项未及时结算原因的说明:

                                                                                            单位: 元
           单位名称                    期末数                                未结算原因
某供应商                                      30,188,034.45   未能按期供货


(2)按预付对象归集的期末余额前五名的预付款情况

                                                                                            单位: 元
         单位名称                  账面余额                         占预付款项余额的比例(%)
第一名                                        30,188,034.45                                      16.02
第二名                                        22,600,000.00                                      12.00
第三名                                        16,400,000.00                                        8.71
第四名                                        11,900,000.00                                        6.32
第五名                                        10,000,000.00                                        5.31
           小计                               91,088,034.45                                      48.35


6、其他应收款

                                                                                            单位: 元
                  项目                    期末余额                             期初余额
应收利息                                             4,648,496.00                         2,324,383.56
其他应收款                                         53,289,932.20                       59,475,645.35
合计                                               57,938,428.20                       61,800,028.91


(1)应收利息

1)应收利息分类
                                                                                            单位: 元
                  项目                    期末余额                             期初余额
理财产品利息                                         4,648,496.00                         2,324,383.56
合计                                                 4,648,496.00                         2,324,383.56

2)坏账准备计提情况

□ 适用 √ 不适用


(2)其他应收款


1)其他应收款按款项性质分类情况

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                                                            好想你健康食品股份有限公司 2019 年半年度财务报告


                                                                                                  单位: 元
             款项性质                         期末账面余额                         期初账面余额
押金保证金                                                15,790,390.02                      15,480,909.61
往来款                                                    50,202,458.18                      48,131,093.76
其他                                                       2,068,628.55                       7,267,376.25
合计                                                      68,061,476.75                      70,879,379.62


2)坏账准备计提情况
                                                                                                  单位: 元
                                 第一阶段        第二阶段                 第三阶段
         坏账准备          未来 12 个月预   整个存续期预期信用      整个存续期预期信用            合计
                             期信用损失     损失(未发生信用减值) 损失(已发生信用减值)
2019 年 1 月 1 日余额                               11,403,734.27                            11,403,734.27
2019 年 1 月 1 日余额在
                                   ——            ——                     ——                  ——
本期
本期计提                                             3,367,810.28                             3,367,810.28
2019 年 6 月 30 日余额                              14,771,544.55                            14,771,544.55

损失准备本期变动金额重大的账面余额变动情况

□ 适用 √ 不适用

按账龄披露

                                                                                                  单位: 元
                          账龄                                             期末余额
1 年以内(含 1 年)                                                                          37,453,531.32
1 年以内                                                                                     37,453,531.32
1至2年                                                                                       10,244,858.48
2至3年                                                                                        6,180,434.40
3 年以上                                                                                     14,182,652.55
  3至4年                                                                                      4,483,098.66
  4至5年                                                                                      8,238,636.89
  5 年以上                                                                                    1,460,917.00
                          合计                                                               68,061,476.75

3)本期计提、收回或转回的坏账准备情况

本期计提坏账准备情况:

                                                                                                  单位: 元

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                                                               本期变动金额
          类别               期初余额                                                                期末余额
                                                        计提                 收回或转回
坏账准备                       11,403,734.27            3,367,810.28                                  14,771,544.55
          合计                 11,403,734.27            3,367,810.28                                  14,771,544.55

4)按欠款方归集的期末余额前五名的其他应收款情况

                                                                                                          单位: 元
                                                                           占其他应收款期末余 坏账准备期末余
     单位名称     款项的性质            期末余额               账龄
                                                                             额合计数的比例         额
第一名           往来款                 21,050,796.93 1 年以内                             30.93%      1,052,539.85
第二名           押金保证金              3,374,169.00 4-5 年                                4.96%      2,699,335.20
第三名           往来款                  1,421,564.34 2-3 年                                2.09%        284,312.87
第四名           押金保证金              1,254,600.00 3-4 年、4-5 年                        1.84%        669,120.00
第五名           押金保证金              1,249,463.39 4-5 年                                1.84%        999,570.71
      合计            --                28,350,593.66           --                         41.65%      5,704,878.63


7、存货


是否已执行新收入准则

□ 是 √ 否


(1)存货分类

                                                                                                          单位: 元
                                      期末余额                                            期初余额
      项目
                    账面余额          跌价准备      账面价值              账面余额        跌价准备      账面价值
原材料            283,848,169.74                   283,848,169.74       456,748,603.90                 456,748,603.90
库存商品          215,665,907.13                   215,665,907.13       532,160,906.91                 532,160,906.91
包装物             19,296,657.82                    19,296,657.82         23,281,913.67                 23,281,913.67
低值易耗品                62,596.61                     62,596.61            331,132.75                    331,132.75
农业生产成本        6,015,616.43                     6,015,616.43          1,145,440.81                  1,145,440.81
发出商品           88,046,403.30                    88,046,403.30       184,939,636.94                 184,939,636.94
在途物资            1,088,741.69                     1,088,741.69          3,475,814.49                  3,475,814.49
      合计        614,024,092.72                   614,024,092.72 1,202,083,449.47                   1,202,083,449.47

公司是否需遵守《深圳证券交易所行业信息披露指引第 4 号—上市公司从事种业、种植业务》的披露要求



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8、其他流动资产


是否已执行新收入准则

□ 是 √ 否
                                                                                                               单位: 元
                 项目                                    期末余额                                期初余额
未抵扣增值税进项税                                                51,690,776.83                           70,134,970.26
预缴税金                                                            1,816,356.18                            1,833,178.12
待摊费用                                                            2,750,402.62                              796,143.26
                 合计                                             56,257,535.63                           72,764,291.64



9、长期股权投资

                                                                                                               单位: 元
                                                        本期增减变动
被投资单                                权益法下                          宣告发放                                 减值准备
           期初余额                                   其他综合 其他权益              计提减值          期末余额
   位                  追加投资 减少投资 确认的投                         现金股利              其他               期末余额
                                                      收益调整   变动                  准备
                                         资损益                            或利润

一、合营企业

南通勋铭
基金合伙 30,000,00                                                                                     30,000,00
企业(有        0.00                                                                                        0.00
限合伙)

           30,000,00                                                                                   30,000,00
小计
                0.00                                                                                        0.00

二、联营企业

郑州农业
           96,031,29                     690,041.0                                                     96,721,33
担保股份
                4.62                              9                                                         5.71
有限公司

郑州都市
           240,650.2                                                                                   239,052.4
农业发展                                 -1,597.85
                  5                                                                                           0
研究院

河南好想
你金鹭鸵 35,082,45                       -1,099,37                                                     33,983,07
鸟游乐园        5.49                          9.74                                                          5.75
有限公司

           131,354,4                     -410,936.                                                     130,943,4
小计
               00.36                           50                                                         63.86


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                                                       本期增减变动
被投资单                                权益法下                         宣告发放                                   减值准备
           期初余额                                  其他综合 其他权益              计提减值            期末余额
   位                  追加投资 减少投资 确认的投                        现金股利               其他                期末余额
                                                     收益调整   变动                  准备
                                         资损益                           或利润

           161,354,4                     -410,936.                                                      160,943,4
  合计
              00.36                            50                                                          63.86


10、其他非流动金融资产

                                                                                                                 单位: 元
                         项目                                    期末余额                              期初余额
河南新郑农村商业银行股份有限公司                                            28,622,000.00                  28,622,000.00
若羌县农村信用合作联社                                                       1,122,375.00                    1,122,375.00
                         合计                                               29,744,375.00                  29,744,375.00


11、投资性房地产

(1)采用成本计量模式的投资性房地产

√ 适用 □ 不适用
                                                                                                                 单位: 元
                           项目                                    房屋、建筑物                           合计
一、账面原值
1.期初余额                                                                    88,992,759.45                 88,992,759.45
2.本期增加金额                                                                      14,591.67                       14,591.67
(1)外购                                                                           14,591.67                       14,591.67
(2)存货\固定资产\在建工程转入
(3)企业合并增加
3.本期减少金额
(1)处置
(2)其他转出
4.期末余额                                                                    89,007,351.12                 89,007,351.12
二、累计折旧和累计摊销
1.期初余额                                                                    10,790,993.94                 10,790,993.94
2.本期增加金额                                                                 2,114,791.95                   2,114,791.95
(1)计提或摊销                                                                2,114,791.95                   2,114,791.95
3.本期减少金额


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                       项目                          房屋、建筑物                     合计
(1)处置
(2)其他转出
4.期末余额                                                   12,905,785.89               12,905,785.89
三、减值准备
1.期初余额
2.本期增加金额
(1)计提
3、本期减少金额
(1)处置
(2)其他转出
4.期末余额
四、账面价值
1.期末账面价值                                               76,101,565.23               76,101,565.23
2.期初账面价值                                               78,201,765.51               78,201,765.51


(2)采用公允价值计量模式的投资性房地产

□ 适用 √ 不适用

(3)未办妥产权证书的投资性房地产情况

                                                                                             单位: 元
                项目                      账面价值                      未办妥产权证书原因
信息商务大厦对外租赁房产                             9,072,667.97 正常办理,证书尚未下发


12、固定资产

                                                                                             单位: 元
                项目                      期末余额                            期初余额
固定资产                                      1,185,935,534.92                      1,223,450,856.27
                合计                          1,185,935,534.92                      1,223,450,856.27


(1)固定资产情况



                                                                                              单位: 元




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                                                                            电子、办公及
        项目            房屋及建筑物       机器设备         运输工具                             合计
                                                                              其他设备

一、账面原值:

  1.期初余额            1,055,631,213.08   464,856,721.71   40,566,113.29     91,452,935.09   1,652,506,983.17

  2.本期增加金额          16,168,669.88      7,372,361.37    2,615,192.05      2,648,861.22     28,805,084.52

    (1)购置             16,168,669.88      7,372,361.37    2,615,192.05      2,648,861.22     28,805,084.52

    (2)在建工程转入

    (3)企业合并增加

  3.本期减少金额           7,873,779.04      2,313,955.93    1,772,948.43      2,210,563.85     14,171,247.25

    (1)处置或报废           27,350.45      1,840,832.92    1,772,948.43      2,210,563.85      5,851,695.65

    (2)转入在建工程      7,846,428.59       473,123.01                                         8,319,551.60

  4.期末余额            1,063,926,103.92   469,915,127.15   41,408,356.91     91,891,232.46   1,667,140,820.44

二、累计折旧

  1.期初余额             186,471,768.99    163,285,451.23   24,862,102.86     50,905,620.76    425,524,943.84

  2.本期增加金额          24,928,907.32     21,986,024.78    2,898,103.49      6,545,684.92     56,358,720.51

    (1)计提             24,928,907.32     21,986,024.78    2,898,103.49      6,545,684.92     56,358,720.51

  3.本期减少金额            1,118,116.07      544,257.23     1,402,739.43      1,144,449.16      4,209,561.89

    (1)处置或报废                           405,671.61     1,402,739.43      1,144,449.16      2,952,860.20

    (2)转入在建工程       1,118,116.07      138,585.62                                         1,256,701.69

  4.期末余额             210,282,560.24    184,727,218.78   26,357,466.92     56,306,856.52    477,674,102.46

三、减值准备

  1.期初余额                                 3,531,183.06                                        3,531,183.06

  2.本期增加金额

    (1)计提

  3.本期减少金额

    (1)处置或报废

  4.期末余额                                 3,531,183.06                                        3,531,183.06

四、账面价值

  1.期末账面价值         853,643,543.68    281,656,725.31   15,050,889.99     35,584,375.94   1,185,935,534.92

  2.期初账面价值         869,159,444.09    298,040,087.42   15,704,010.43     40,547,314.33   1,223,450,856.27


(2)未办妥产权证书的固定资产情况



                                                                                                   单位: 元


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               项目                              账面价值                      未办妥产权证书的原因
红枣城 1-3 号车间                                    153,421,820.97 新建建筑,正在办理
红枣城 1-3 号冷库                                     99,542,786.06 新建建筑,正在办理
红枣城 1 号成品库                                     23,555,598.97 新建建筑,正在办理
红枣城行政及后勤办公楼群                              69,602,852.06 新建建筑,正在办理
老厂 13 号车间东半部分会议室                           7,263,672.81 正常办理,证书尚未下发
信息商务大厦自用房产                                 111,606,654.28 正常办理,证书尚未下发
阿克苏办公楼                                           5,046,201.51 正在办理
阿克苏生产车间及附属用房                              14,884,878.94 正在办理
阿克苏保鲜库                                          20,406,198.30 正在办理
                                                                      城市配套费协商减免事项暂未与政府达
若羌子公司 3-4 号车间                                  3,479,044.06
                                                                      成一致导致办证手续暂缓
                                                                      城市配套费协商减免事项暂未与政府达
若羌子公司干果一条街                                  10,524,530.37
                                                                      成一致导致办证手续暂缓
                                                                      城市配套费协商减免事项暂未与政府达
若羌子公司研发中心                                     2,493,099.60
                                                                      成一致导致办证手续暂缓
大枣树职工宿舍                                              710,722.41 正在办理
大枣树基地仓库、餐厅                                        989,314.85 正在办理
               小计                                  523,527,375.19


13、在建工程

                                                                                                       单位: 元
                项目                                期末余额                              期初余额
在建工程                                                      353,415,135.76                       235,453,565.67
                合计                                          353,415,135.76                       235,453,565.67


(1)在建工程情况

                                                                                                       单位: 元
                                      期末余额                                          期初余额
     项目
                       账面余额       减值准备       账面价值           账面余额        减值准备       账面价值
年产 1 万吨电商
代工红枣及其休 221,851,540.59                       221,851,540.59     168,292,667.48                168,292,667.48
闲食品项目
临江百草味基地
                      72,415,398.81                  72,415,398.81      18,759,521.21                 18,759,521.21
(二期)


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                                               期末余额                                                 期初余额
          项目
                            账面余额          减值准备           账面价值             账面余额           减值准备          账面价值
唱歌的果冻干工
                          51,361,586.82                          51,361,586.82        47,706,411.70                     47,706,411.70

酒店改造                    6,728,312.52                          6,728,312.52
其他                        1,058,297.02                          1,058,297.02           694,965.28                          694,965.28
合计                     353,415,135.76                         353,415,135.76       235,453,565.67                   235,453,565.67


(2)重要在建工程项目本期变动情况

                                                                                                                             单位: 元

                                              本期转                        工程累                       其中:本
                                                       本期其                                  利息资               本期利
项目名                   期初余    本期增     入固定             期末余     计投入    工程进             期利息               资金来
            预算数                                     他减少                                  本化累               息资本
     称                   额       加金额     资产金               额       占预算     度                资本化                 源
                                                        金额                                   计金额               化率
                                               额                           比例                          金额

年产 1 万
吨电商
代工红      411,424, 168,292, 53,558,8                           221,851,                      9,276,30 5,719,33             金融机
                                                                            59.86% 59.86%                            4.39%
枣及其       743.33       667.48     73.11                         540.59                         0.63       8.05            构贷款
休闲食
品项目

临江百
草味基      156,722, 18,759,5 53,655,8                           72,415,3
                                                                            46.21% 46.21%                                    其他
地(二       000.00        21.21     77.60                          98.81
期)

唱歌的
            60,000,0 47,706,4 12,513,2                 8,858,07 51,361,5                       2,714,42 992,286.             金融机
果冻干                                                                      85.60% 85.60%                            6.45%
                 00.00     11.70     49.14                4.02      86.82                         2.72        28             构贷款
工厂

酒店改      24,000,0               6,728,31                      6,728,31
                                                                            28.03% 28.03%                                    其他
造               00.00                2.52                           2.52

            652,146, 234,758, 126,456,                 8,858,07 352,356,                       11,990,7 6,711,62
  合计                                                                        --        --                                      --
             743.33       600.39    312.37                4.02     838.74                        23.35       4.33


14、生产性生物资产

(1)采用成本计量模式的生产性生物资产

√ 适用 □ 不适用


                                                                                                                           单位: 元


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               项目                         种植业                                合计
一、账面原值
  1.期初余额                                         77,010,706.29                       77,010,706.29
  2.本期增加金额                                       442,529.79                           442,529.79
    (1)外购                                            126,213.59                           126,213.59
    (2)自行培育                                        316,316.20                           316,316.20
  3.本期减少金额
    (1)处置
    (2)其他
  4.期末余额                                         77,453,236.08                       77,453,236.08
二、累计折旧
  1.期初余额                                          9,696,839.71                        9,696,839.71
  2.本期增加金额                                      1,449,713.07                        1,449,713.07
    (1)计提                                           1,449,713.07                        1,449,713.07
  3.本期减少金额
    (1)处置
    (2)其他
  4.期末余额                                         11,146,552.78                       11,146,552.78
三、减值准备
  1.期初余额                                          6,598,754.80                        6,598,754.80
  2.本期增加金额
    (1)计提
  3.本期减少金额
    (1)处置
    (2)其他
  4.期末余额                                          6,598,754.80                        6,598,754.80
四、账面价值
  1.期末账面价值                                     59,707,928.50                       59,707,928.50
  2.期初账面价值                                     60,715,111.78                       60,715,111.78


(2)采用公允价值计量模式的生产性生物资产

□ 适用 √ 不适用




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15、无形资产

(1)无形资产情况

                                                                                                              单位: 元

                                                                                         以商标为核心的
         项目             土地使用权        商标权        企业管理软件     经营许可权                         合计
                                                                                          组合无形资产

一、账面原值

    1.期初余额            223,167,714.13   7,711,727.48    24,815,884.15    136,752.14     79,750,000.00   335,582,077.90

    2.本期增加金额                                          4,983,921.71                                     4,983,921.71

      (1)购置                                             4,983,921.71                                     4,983,921.71

      (2)内部研发

      (3)企业合并增加

  3.本期减少金额                                            1,046,535.73                                     1,046,535.73

      (1)处置                                             1,046,535.73                                     1,046,535.73

    4.期末余额            223,167,714.13   7,711,727.48    28,753,270.13    136,752.14     79,750,000.00   339,519,463.88

二、累计摊销

    1.期初余额             14,516,325.65   7,632,056.16     6,409,269.11     91,543.97     21,025,000.00    49,674,194.89

    2.本期增加金额          2,256,725.65     35,586.46      1,626,805.18      6,837.60      4,350,000.00     8,275,954.89

      (1)计提             2,256,725.65     35,586.46      1,626,805.18      6,837.60      4,350,000.00     8,275,954.89

    3.本期减少金额                          770,259.53                                                        770,259.53

      (1)处置                             770,259.53                                                        770,259.53

    4.期末余额             16,773,051.30   7,667,642.62     7,265,814.76     98,381.57     25,375,000.00    57,179,890.25

三、减值准备

    1.期初余额

    2.本期增加金额

    (1)计提

    3.本期减少金额

    (1)处置

    4.期末余额

四、账面价值

    1.期末账面价值        206,394,662.83     44,084.86     21,487,455.37     38,370.57     54,375,000.00   282,339,573.63

    2.期初账面价值        208,651,388.48     79,671.32     18,406,615.04     45,208.17     58,725,000.00   285,907,883.01

本期末通过公司内部研发形成的无形资产占无形资产余额的比例 0.00%。




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16、商誉

(1)商誉账面原值

                                                                                             单位: 元

 被投资单位名称或形成商
                                期初余额          本期增加       本期减少            期末余额
       誉的事项
杭州郝姆斯食品有限公司           800,995,773.60                                       800,995,773.60
           合计                  800,995,773.60                                       800,995,773.60


(2)商誉减值准备

                                                                                            单位: 元
 被投资单位名称或形成商
                                期初余额          本期增加       本期减少            期末余额
       誉的事项
 杭州郝姆斯食品有限公司                    0.00                                                  0.00
           合计                            0.00                                                  0.00


商誉所在资产组或资产组组合的相关信息
                         与商誉相关的资产组为杭州郝姆斯食品有限公司的长期资产,包括固定资产、在
资产组或资产组组合的
                         建工程、无形资产、长期待摊费用、其他非流动资产及并购时因无形资产评估增
构成
                         值确认的递延所得税负债
资产组或资产组组合的
                                                                                        398,614,523.40
账面价值
分摊至本资产组或资产     分摊商誉账面价值 800,995,773.60 元。与商誉相关的资产组或者资产组组合应当
组组合的商誉账面价值     是能够从企业合并的协同效应中受益的资产组或者资产组组合,目前受益资产组
及分摊方法               为杭州郝姆斯食品有限公司的长期资产,故将全额商誉分摊至该资产组。
包含商誉的资产组或资
                                                                                      1,199,610,297.00
产组组合的账面价值


说明商誉减值测试过程、关键参数(如预计未来现金流量现值时的预测期增长率、稳定期增长率、利润率、

折现率、预测期等)及商誉减值损失的确认方法:

   商誉的可收回金额按照预计未来现金流量的现值计算。预计现金流量根据公司预测的未来销售收入扣
除付现成本、资本性支出及营运资金增加后,再扣减初始营运资金得出,预测的未来5年销售复合增长率
为7.91%,5年后不再增长,稳定期现金流量保持稳定,现金流量预测使用的折现率为13.52%。
   减值测试中采用的其他关键数据包括:产品预计收入、生产成本及其他相关费用。
   公司根据历史经验及对市场发展的预测确定上述关键数据。公司采用的折现率是反映当前市场货币时
间价值和相关资产组特定风险的税前利率。
   上述对可收回金额的预计表明商誉并未出现减值损失。

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商誉减值测试的影响

    商誉未出现减值。

    根据公司与郝姆斯原股东签订的《发行股份及支付现金购买资产协议之盈利预测补偿协议》,郝姆斯
原股东承诺郝姆斯 2016 年度、2017 年度、2018 年度经审计的税后净利润分别不低于人民币 5,500 万元、
人民币 8,500 万元和人民币 11,000 万元,上述净利润是指郝姆斯合并报表中扣除非经常性损益后归属于母
公司股东的净利润,但需扣除本次交易所配套募集资金投入郝姆斯的营运资金之资金成本。郝姆斯 2016
年度、2017 年度、2018 年度经审计的归属于母公司股东的净利润分别为 6,452.85 万元、9,736.77 万元、
13,904.43 万元,对应的承诺口径净利润分别为 5,567.57 万元、8,668.05 万元、12,088.38 万元,均已超额完
成业绩承诺。


17、长期待摊费用

                                                                                                  单位: 元
         项目          期初余额         本期增加金额       本期摊销金额 其他减少金额           期末余额
装修费                 12,032,368.54       3,525,658.58     3,603,107.94                       11,954,919.18
集体土地租赁费          9,045,965.36                          243,524.10                        8,802,441.26
商超进场费及其他        1,919,454.44           32,770.83      269,835.39                        1,682,389.88
         合计          22,997,788.34       3,558,429.41      4,116,467.43                      22,439,750.32


18、递延所得税资产/递延所得税负债

(1)未经抵销的递延所得税资产

                                                                                                  单位: 元
                                       期末余额                                    期初余额
          项目
                        可抵扣暂时性差异       递延所得税资产 可抵扣暂时性差异             递延所得税资产
资产减值准备                   4,992,718.88         1,248,179.72            5,804,077.24        1,451,019.31
内部交易未实现利润             1,679,797.84          419,949.46             2,946,125.28         736,531.32
预提工资                          506,654.44         126,663.61              237,555.20            59,388.80
政府补助                      75,477,313.67       18,869,328.42         43,477,313.67          10,869,328.42
合计                          82,656,484.83       20,664,121.21         52,465,071.39          13,116,267.85


(2)未经抵销的递延所得税负债

                                                                                                  单位: 元
                                         期末余额                                   期初余额
           项目
                          应纳税暂时性差异 递延所得税负债           应纳税暂时性差异        递延所得税负债

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非同一控制企业合并资产
                                54,375,000.00       13,593,750.00           58,725,000.00     14,681,250.00
评估增值
长期资产对外投资增值             6,043,267.07        1,510,816.77            6,043,267.07       1,510,816.77
固定资产折旧暂时性差异           2,104,014.84         526,003.71
合计                            62,522,281.91       15,630,570.48           64,768,267.07     16,192,066.77


(3)以抵销后净额列示的递延所得税资产或负债

                                                                                                   单位: 元
                     递延所得税资产和 抵销后递延所得税资 递延所得税资产和 抵销后递延所得税资
       项目
                     负债期末互抵金额 产或负债期末余额 负债期初互抵金额 产或负债期初余额
递延所得税资产                                   20,664,121.21                                13,116,267.85
递延所得税负债                                   15,630,570.48                                16,192,066.77


(4)未确认递延所得税资产明细

                                                                                                   单位: 元
              项目                              期末余额                             期初余额
可抵扣暂时性差异                                           18,742,058.79                      15,408,892.66
可抵扣亏损                                             131,780,537.54                       131,780,537.54
合计                                                   150,522,596.33                       147,189,430.20


(5)未确认递延所得税资产的可抵扣亏损将于以下年度到期

                                                                                                   单位: 元
          年份                   期末金额                      期初金额                     备注
2019 年                              11,313,234.38                  11,313,234.38
2020 年                              25,318,596.22                  25,318,596.22
2021 年                              29,910,534.20                  29,910,534.20
2022 年                              36,295,095.69                  36,295,095.69
2023 年                              28,943,077.05                  28,943,077.05
合计                                131,780,537.54                131,780,537.54             --


19、其他非流动资产


是否已执行新收入准则

□ 是 √ 否

                                                                                                   单位: 元

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               项目                       期末余额                            期初余额
预付购置资产款                                       1,692,828.62                        6,766,315.65
               合计                                  1,692,828.62                        6,766,315.65


20、短期借款

(1)短期借款分类

                                                                                           单位: 元
               项目                       期末余额                            期初余额
保证借款                                         95,000,000.00                       487,592,192.00
信用借款                                        458,000,000.00                       265,000,000.00
               合计                             553,000,000.00                       752,592,192.00


(2)已逾期未偿还的短期借款情况

本期末已逾期未偿还的短期借款总额为 0.00 元。

21、应付票据

                                                                                           单位: 元
               种类                       期末余额                            期初余额
商业承兑汇票                                     97,400,000.00                         72,600,000.00
银行承兑汇票                                    200,000,000.00                         10,450,000.00
               合计                             297,400,000.00                         83,050,000.00
本期末已到期未支付的应付票据总额为 0.00 元。

22、应付账款

(1)应付账款列示

                                                                                           单位: 元
               项目                       期末余额                            期初余额
材料款                                          360,249,234.95                       680,242,345.66
工程款                                           12,132,520.31                         11,866,811.40
设备款                                               2,944,559.00                      10,537,777.76
费用款                                           64,718,303.43                         86,807,475.22
其他                                                 1,603,731.50                         648,539.87
               合计                             441,648,349.19                       790,102,949.91

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23、预收款项


是否已执行新收入准则

□ 是 √ 否


(1)预收款项列示

                                                                                           单位: 元
                项目                     期末余额                             期初余额
货款                                            44,547,138.32                         53,289,156.12
其他                                                 882,742.25                          1,344,382.62
                合计                            45,429,880.57                         54,633,538.74


24、应付职工薪酬

(1)应付职工薪酬列示

                                                                                           单位: 元
               项目           期初余额        本期增加             本期减少           期末余额
一、短期薪酬                  34,613,351.74   155,382,481.77      143,289,399.01      46,706,434.50
二、离职后福利-设定提存计划     424,579.53     10,054,168.97       10,066,537.88          412,210.62
三、辞退福利                                        132,443.84        132,443.84
               合计           35,037,931.27   165,569,094.58      153,488,380.73      47,118,645.12


(2)短期薪酬列示

                                                                                           单位: 元
              项目            期初余额         本期增加            本期减少              期末余额
1、工资、奖金、津贴和补贴     32,836,852.15   145,749,542.19       133,700,916.20        44,885,478.14
2、职工福利费                    433,700.69     1,521,061.60         1,953,407.34             1,354.95
3、社会保险费                     79,300.91     4,720,527.49         4,748,807.97           51,020.43
    其中:医疗保险费              18,878.90     4,082,548.74         4,099,266.68             2,160.96
          工伤保险费              43,854.76         109,300.38         109,618.57           43,536.57
          生育保险费              16,567.25         528,678.37         539,922.72             5,322.90
4、住房公积金                    158,462.75     2,414,221.50         2,374,191.50          198,492.75
5、工会经费和职工教育经费      1,105,035.24         977,128.99         512,076.00         1,570,088.23
              合计            34,613,351.74   155,382,481.77       143,289,399.01        46,706,434.50



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(3)设定提存计划列示

                                                                                           单位: 元
         项目           期初余额        本期增加              本期减少              期末余额
1、基本养老保险            385,612.87     9,656,916.86             9,668,177.33           374,352.40
2、失业保险费               38,966.66      397,252.11               398,360.55             37,858.22
         合计              424,579.53    10,054,168.97            10,066,537.88           412,210.62


25、应交税费

                                                                                           单位: 元
                项目                    期末余额                              期初余额
增值税                                             5,722,820.70                           133,890.19
企业所得税                                         4,177,077.49                      12,382,271.49
个人所得税                                          438,083.98                            271,023.27
城市维护建设税                                      459,895.18                             69,042.00
房产税                                             2,432,305.50                          1,517,534.55
土地使用税                                          766,113.43                            644,665.80
教育费附加                                          195,763.36                             25,552.01
地方教育附加                                        130,563.17                             17,972.63
印花税                                              132,921.29                            200,793.73
堤围费                                                                                         89.52
资源税                                               39,774.20                             57,770.20
环境保护税                                             1,000.00                              3,262.76
其他                                                   1,452.66
                合计                           14,497,770.96                         15,323,868.15


26、其他应付款

                                                                                           单位: 元
                项目                    期末余额                              期初余额
应付利息                                            599,887.17                            773,410.71
其他应付款                                     74,392,120.87                         68,644,151.03
                合计                           74,992,008.04                         69,417,561.74




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(1)应付利息

                                                                               单位: 元
                项目          期末余额                            期初余额
企业债券利息                                                                  187,978.46
短期借款应付利息                          599,887.17                          585,432.25
                合计                      599,887.17                          773,410.71


(2)其他应付款

1)按款项性质列示其他应付款
                                                                               单位: 元
                项目          期末余额                            期初余额
押金保证金                           59,423,284.01                         55,382,390.16
往来款                               11,315,112.47                           6,031,132.05
其他                                     3,653,724.39                        7,230,628.82
                合计                 74,392,120.87                         68,644,151.03


27、一年内到期的非流动负债

                                                                               单位: 元
                项目          期末余额                            期初余额
一年内到期的长期借款                 35,000,000.00                         31,000,000.00
一年内到期的应付债券                                                         3,055,770.52
                合计                 35,000,000.00                         34,055,770.52


28、长期借款

(1)长期借款分类

                                                                               单位: 元
                项目          期末余额                            期初余额
信用借款                            150,304,550.00                       216,609,095.00
                合计                150,304,550.00                       216,609,095.00


29、递延收益

                                                                               单位: 元



                                                                                        72
                                                                 好想你健康食品股份有限公司 2019 年半年度财务报告


     项目        期初余额             本期增加            本期减少           期末余额              形成原因
政府补助         127,124,710.85       4,939,830.00        4,994,413.68      127,070,127.17 见政府补助项目明细
     合计        127,124,710.85       4,939,830.00        4,994,413.68      127,070,127.17              --
涉及政府补助的项目:
                                                                                                             单位: 元

                                               本期计入                  本期冲减
                                  本期新增补              本期计入其                其他                 与资产相关/
     负债项目      期初余额                    营业外收                  成本费用            期末余额
                                   助金额                 他收益金额                变动                 与收益相关
                                                入金额                    金额

技术研究项目资
                    201,954.61                               76,942.02                        125,012.59 与资产相关


大枣多糖研发及
产业化技术研究       82,939.09                               38,000.12                         44,938.97 与资产相关
与开发

低温真空快速干
                     12,096.45                                                                 12,096.45 与资产相关
燥鲜枣产业化

红枣加工生产线       60,020.85                                3,562.50                         56,458.35 与资产相关

农业综合开发项
                    618,555.31                               87,629.10                        530,926.21 与资产相关


红枣粉技术改造      141,265.13                               43,029.30                         98,235.83 与资产相关

技术研究资助        100,742.72                               23,912.30                         76,830.42 与资产相关

木本粮粉生产线
                     15,562.57                                7,124.98                          8,437.59 与资产相关
改造

自主创新及高新
                   1,008,312.50                             170,322.72                        837,989.78 与资产相关
技术产业化

专项资金支持        431,804.88                               30,103.58                        401,701.30 与资产相关

技术研究与开发
                    385,294.00                               58,538.26                        326,755.74 与资产相关
经费

食品安全生产及
质量检测控制中      456,342.08                               60,037.08                        396,305.00 与资产相关
心建设项目

新郑早红枣新品
种示范种植推广      296,119.29                                                                296,119.29 与资产相关
扶持资金

好想你创意观光
                    255,544.33                               99,506.56                        156,037.77 与资产相关
园项目

木本粮营养米研
                    194,264.21                                9,409.30                        184,854.91 与资产相关
究示范项目资金

红枣多糖及产业      629,285.22                               88,632.24                        540,652.98 与资产相关


                                                                                                                      73
                                                                 好想你健康食品股份有限公司 2019 年半年度财务报告


                                               本期计入                  本期冲减
                                  本期新增补              本期计入其                其他               与资产相关/
     负债项目      期初余额                    营业外收                  成本费用          期末余额
                                   助金额                 他收益金额                变动               与收益相关
                                                入金额                    金额

化示范项目资金

枣和桑资源生态
高值利用技术研     4,125,353.45                            144,778.62                      3,980,574.83 与资产相关
究与产品开发

喷雾干燥制取红
枣珍技术研究与       76,637.36                               12,234.10                       64,403.26 与资产相关
开发

好想你枣业股份
有限公司电子商     1,907,955.35                                                            1,907,955.35 与资产相关
务服务平台项目

枣汁、浓缩汁生产
加工关键技术研      810,711.22                               91,245.68                      719,465.54 与资产相关
究与产业化示范

好想你枣业股份
有限公司技术中      626,615.75                               17,812.50                      608,803.25 与资产相关


年产 300 吨囫囵
吞枣加工扩建项      362,583.51                               27,095.30                      335,488.21 与资产相关


农副产品大枣的
                    811,476.81                                                              811,476.81 与资产相关
深加工研究

农副产品大枣的
                    734,340.71                               33,064.82                      701,275.89 与资产相关
深加工研究

免洗枣品质提升
关键技术研究与     1,608,620.37                             118,270.68                     1,490,349.69 与资产相关
开发

红枣多糖泡腾片
开发与产业化示       60,755.07                                4,059.82                       56,695.25 与资产相关


游客接待中心、万
果采摘区及相关      333,333.33                                                              333,333.33 与资产相关
配套设施

姜枣营卫颗粒的
研究与产业化示     1,838,213.18                             110,080.26                     1,728,132.92 与资产相关


红枣餐桌化产品
                   1,065,833.37                              95,000.00                      970,833.37 与资产相关
的开发与示范


                                                                                                                     74
                                                                 好想你健康食品股份有限公司 2019 年半年度财务报告


                                               本期计入                  本期冲减
                                  本期新增补              本期计入其                其他                与资产相关/
     负债项目     期初余额                     营业外收                  成本费用          期末余额
                                   助金额                 他收益金额                变动                与收益相关
                                                入金额                    金额

即食无核枣品质
提升关键技术研      117,666.55                                9,500.02                       108,166.53 与资产相关
究与开发

新郑红枣科技孵
                   1,300,645.54                              64,557.72                      1,236,087.82 与资产相关
化器项目款

红枣茶研究与产
                   1,058,012.62                            102,207.56                        955,805.06 与资产相关
业化示范项目

新郑市红枣产业
化科技惠民工程      938,942.67                              127,511.90                       811,430.77 与资产相关
项目

熟食红枣生产关
键技术研发与示      525,332.65                               36,666.56                       488,666.09 与资产相关


技术中心创新能
                   3,147,797.30                            271,559.94                       2,876,237.36 与资产相关
力项目

木本粮国际 E 贸
                    811,222.28                             401,360.00                        409,862.28 与资产相关
易交易服务平台

微波热风联合干
燥提升红枣品质
                   2,311,250.00                            142,500.00                       2,168,750.00 与资产相关
关键技术研究与
产业化示范

年产 10000 吨即
食红枣系列产品     3,678,975.00                            236,550.00                       3,442,425.00 与资产相关
技术改造项目

云商城建设项目     2,382,500.00                            142,500.00                       2,240,000.00 与资产相关

红枣冻干关键技
术研究与产品开     2,358,750.00                            142,500.00                       2,216,250.00 与资产相关


智能化分拣配送
                   1,588,333.33                              95,000.00                      1,493,333.33 与资产相关
中心建设项目

国际木本粮跨境
                   1,477,500.00                              95,000.00                      1,382,500.00 与资产相关
电子信息孵化园

红枣城基础设施
                  18,430,750.00                            503,500.00                      17,927,250.00 与资产相关
配套资金

年产 5 万吨红枣
及其制品深加工     2,425,993.13                            142,500.00                       2,283,493.13 与资产相关
建设项目


                                                                                                                      75
                                                                   好想你健康食品股份有限公司 2019 年半年度财务报告


                                                  本期计入                 本期冲减
                                   本期新增补                本期计入其               其他                与资产相关/
     负债项目      期初余额                       营业外收                 成本费用          期末余额
                                    助金额                   他收益金额               变动                与收益相关
                                                   入金额                   金额

年产 2 万吨健康
情红枣系列产品
                    2,287,500.00                               65,381.38                      2,222,118.62 与资产相关
技术改造(技术改
造类)

红枣莲子汤关键
技术研究与产业      2,922,603.88                              142,500.00                      2,780,103.88 与资产相关
化示范

年产 5000 吨枣片
及蜜饯系列产品
                    4,685,883.33                              285,950.00                      4,399,933.33 与资产相关
技术改造项目专
项资金

红枣深加工健康
食品绿色服务平      6,400,000.00                                                              6,400,000.00 与资产相关
台建设项目资金

红枣小镇项目       32,000,000.00                                                             32,000,000.00 与资产相关

枣夹核桃品质提
升关键技术研究       900,000.00                                                                900,000.00 与资产相关
与产品开发

高品质果蔬干燥
技术及智能装备                      600,000.00                                                 600,000.00 与资产相关
研发与示范

排污站补贴           278,333.25                                10,000.02                       268,333.23 与资产相关

人才补贴            1,141,666.58                               61,923.06                      1,079,743.52 与资产相关

冻干果蔬产品深
                    4,310,897.80   4,339,830.00                86,796.60                      8,563,931.20 与资产相关
加工项目

5000 吨速冻冷干
果品加工新建项     10,254,270.80                              346,249.98                      9,908,020.82 与资产相关


企业发展资金项
                      18,573.44                                                                 18,573.44 与收益相关


科技富民强县专
                      16,354.25                                 7,124.98                         9,229.27 与收益相关
项行动

中小企业发展专
                      40,624.61                                21,880.26                        18,744.35 与收益相关
项资助

中小企业发展专
                      38,661.24                                 2,801.86                        35,859.38 与收益相关
项资助



                                                                                                                        76
                                                                           好想你健康食品股份有限公司 2019 年半年度财务报告


                                                        本期计入                   本期冲减
                                        本期新增补                  本期计入其                其他                    与资产相关/
   负债项目             期初余额                        营业外收                   成本费用           期末余额
                                          助金额                    他收益金额                变动                    与收益相关
                                                         入金额                     金额

科技富民强市专
                            23,137.88                                                                     23,137.88 与收益相关
项行动

       合计           127,124,710.85     4,939,830.00               4,994,413.68                     127,070,127.17



30、其他非流动负债


是否已执行新收入准则

□ 是 √ 否

                                                                                                                       单位: 元
                     项目                                    期末余额                                  期初余额
酒店计提基金                                                               436,365.22                                 436,365.22
                     合计                                                  436,365.22                                 436,365.22


31、股本

                                                                                                                        单位:元
                                                             本次变动增减(+、-)
                       期初余额                                                                                   期末余额
                                           发行新股         送股       公积金转股          其他      小计
股份总数              515,684,160.00                                                                           515,684,160.00


32、资本公积

                                                                                                                       单位: 元
              项目                      期初余额                   本期增加             本期减少               期末余额
资本溢价(股本溢价)                    2,228,866,978.80                                                     2,228,866,978.80
              合计                      2,228,866,978.80                                                     2,228,866,978.80


33、库存股

                                                                                                                       单位: 元
         项目                      期初余额                  本期增加                  本期减少                期末余额
股票                                24,447,847.28             91,720,221.92                                      116,168,069.20
         合计                       24,447,847.28             91,720,221.92                                      116,168,069.20

其他说明,包括本期增减变动情况、变动原因说明:


                                                                                                                                 77
                                                                好想你健康食品股份有限公司 2019 年半年度财务报告


    公司于2018年11月2日召开第四届董事会第三次会议和2018年11月16日召开2018年第二次临时股东大
会,审议并通过了《关于审议的议案》,拟使用自有资金或自筹资金以集中竞价交
易方式回购公司股份进行股权激励或员工持股计划。本报告期内公司以集中竞价交易方式累计回购股份数
量共10,656,594股,占公司总股本的2.07%,最高成交价为10.34元/股,最低成交价为7.56元/股,支付金额
91,720,221.92元。截至本报告期末,累计已回购股份数量为13,742,564股,占公司总股本的2.66%,累计支
付金额116,168,069.20元。


34、盈余公积

                                                                                                      单位: 元
       项目                期初余额                本期增加              本期减少                期末余额
法定盈余公积                78,550,224.19                                                          78,550,224.19
       合计                 78,550,224.19                                                          78,550,224.19


35、未分配利润

                                                                                                      单位: 元
                 项目                                    本期                               上期
调整前上期末未分配利润                                        542,225,258.07                     451,336,248.71
调整后期初未分配利润                                          542,225,258.07                     451,336,248.71
加:本期归属于母公司所有者的净利润                            126,751,111.70                     103,263,013.98
    应付普通股股利                                              39,653,381.05                      36,097,891.20
期末未分配利润                                                629,322,988.72                     518,501,371.49
调整期初未分配利润明细:
1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响期初未分配利润 0.00 元。
2)、由于会计政策变更,影响期初未分配利润 0.00 元。
3)、由于重大会计差错更正,影响期初未分配利润 0.00 元。
4)、由于同一控制导致的合并范围变更,影响期初未分配利润 0.00 元。
5)、其他调整合计影响期初未分配利润 0.00 元。

36、营业收入和营业成本

                                                                                                      单位: 元
                                      本期发生额                                    上期发生额
       项目
                             收入                    成本                   收入                   成本
主营业务                 2,835,126,334.79      1,986,149,853.98         2,612,113,435.55      1,859,749,526.13
其他业务                    21,969,850.40           14,229,079.40          13,532,910.81           11,007,125.48



                                                                                                               78
                                                       好想你健康食品股份有限公司 2019 年半年度财务报告


         合计          2,857,096,185.19   2,000,378,933.38     2,625,646,346.36      1,870,756,651.61

是否已执行新收入准则

□ 是 √ 否


37、税金及附加

                                                                                            单位: 元
                项目                      本期发生额                          上期发生额
城市维护建设税                                      7,966,090.48                         7,476,725.04
教育费附加                                          3,424,028.27                         3,249,998.60
资源税                                                  84,861.70                          130,639.20
房产税                                               4,512,411.05                        3,790,802.25
土地使用税                                          1,713,942.22                         1,878,590.07
车船使用税                                              21,855.84                            5,599.80
印花税                                                 854,512.87                          878,115.41
地方教育附加                                        2,281,136.42                         2,165,009.47
堤围费                                                   2,393.93                              242.31
环境保护税                                               5,718.32                              533.51
其他                                                    15,694.23                          174,173.99
                合计                               20,882,645.33                        19,750,429.65


38、销售费用

                                                                                            单位: 元
                项目                      本期发生额                          上期发生额
业务宣传费                                        100,068,177.50                        77,987,717.64
工资薪酬及福利                                    102,100,832.21                        84,310,267.96
运输费                                            227,443,308.05                       200,119,341.86
租赁费                                             14,629,321.28                        13,114,086.01
业务用包装费                                           859,886.72                          856,364.62
促销费                                             10,715,441.52                        30,572,560.84
折旧费                                             10,435,398.50                        10,734,138.80
店面装修及转让费                                    2,154,119.64                         1,794,705.85
低值易耗品                                         33,709,149.96                        30,908,318.61
平台佣金                                           73,604,113.04                        49,324,575.60
仓储费                                             14,953,298.75                         5,975,806.32

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其他                          12,823,114.16                         12,782,213.86
               合计          603,496,161.33                       518,480,097.97


39、管理费用

                                                                        单位: 元
               项目   本期发生额                          上期发生额
工资薪酬及福利                56,033,047.48                         47,342,342.19
折旧及无形资产摊销            20,813,408.29                         15,867,746.29
业务招待费                     2,974,356.64                          2,720,752.31
租赁水电维修费                 4,830,520.16                          5,753,657.10
办公费                         1,957,310.07                          1,444,161.13
中介费用                       2,941,214.77                          3,482,994.88
董事费                             238,400.00                          292,000.00
其他                           9,051,226.90                          9,074,289.14
               合计           98,839,484.31                         85,977,943.04


40、研发费用

                                                                        单位: 元
               项目   本期发生额                          上期发生额
工资薪酬及福利                12,696,620.69                          8,804,605.78
折旧及无形资产摊销             1,062,335.54                          1,755,773.72
材料耗用                       3,486,593.25                          1,748,896.51
技术服务及监测费                    44,367.80                          477,716.62
实验试制费                     1,063,998.05                            578,805.08
租赁及水电费                       483,935.96                          317,591.60
其他                               224,644.97                            9,446.74
               合计           19,062,496.26                         13,692,836.05


41、财务费用

                                                                        单位: 元
               项目   本期发生额                          上期发生额
利息支出                      13,413,289.96                         25,392,385.79
利息收入                      -9,443,597.55                        -15,511,661.60
金融机构手续费                 1,260,365.48                            589,496.32

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汇兑损益                                                  1,860.32                             4,942.37
财政贴息                                           -3,000,000.00
               合计                                 2,231,918.21                         10,475,162.88


42、其他收益

                                                                                             单位: 元
       产生其他收益的来源                  本期发生额                          上期发生额
政府补助                                           48,819,212.55                         22,466,197.26
其他                                                     20,398.24
               合计                                48,839,610.79                         22,466,197.26


43、投资收益

                                                                                             单位: 元
                        项目                            本期发生额                 上期发生额
权益法核算的长期股权投资收益                                    -410,936.50               1,463,552.98
可供出售金融资产在持有期间取得的股利收入                                                    109,500.00
其他非流动金融资产投资收益                                       112,237.50
理财产品产生的投资收益                                         3,919,315.06
衍生工具确认的投资收益                                         2,988,193.93
                        合计                                   6,608,809.99               1,573,052.98


44、公允价值变动收益

                                                                                             单位: 元
       产生公允价值变动收益的来源                 本期发生额                      上期发生额
衍生金融资产产生的公允价值变动收益                            111,350.00
                      合计                                    111,350.00


45、信用减值损失

                                                                                             单位: 元
               项目                        本期发生额                          上期发生额
其他应收款坏账损失                                 -3,367,810.28
应收账款坏账损失                                        941,097.51
               合计                                -2,426,712.77



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46、资产减值损失


是否已执行新收入准则

□ 是 √ 否
                                                                                           单位: 元
               项目                      本期发生额                          上期发生额
一、坏账损失                                                                              -695,475.75
               合计                                                                       -695,475.75


47、资产处置收益

                                                                                           单位: 元
       资产处置收益的来源                本期发生额                          上期发生额
固定资产处置收益                                       93,089.77                            -9,035.60
               合计                                    93,089.77                            -9,035.60


48、营业外收入

                                                                                           单位: 元
           项目             本期发生额          上期发生额            计入当期非经常性损益的金额
政府补助                                               1,208,852.84
罚款收入                          91,684.06                                                91,684.06
无法支付款项                     922,570.16                                               922,570.16
诉讼赔偿                         148,300.00                                               148,300.00
其他                             220,890.94               36,623.65                       220,890.94
           合计                1,383,445.16            1,245,476.49                     1,383,445.16


49、营业外支出

                                                                                           单位: 元
           项目             本期发生额          上期发生额            计入当期非经常性损益的金额
对外捐赠                         895,951.99              666,622.45                       895,951.99
非流动资产报废损失               749,535.25               22,386.59                       749,535.25
转让子公司费用                   450,161.94                                               450,161.94
罚款及赔偿                       316,455.96                                               316,455.96
滞纳金                           204,798.17                                               204,798.17
其他                              76,808.76              494,884.20                        76,808.76


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           项目            本期发生额              上期发生额            计入当期非经常性损益的金额
           合计                   2,693,712.07            1,183,893.24                     2,693,712.07


50、所得税费用

(1)所得税费用表

                                                                                              单位: 元
               项目                         本期发生额                          上期发生额
当期所得税费用                                      46,454,233.87                         35,489,708.52
递延所得税费用                                      -8,109,349.65                            484,964.13
               合计                                 38,344,884.22                         35,974,672.65


(2)会计利润与所得税费用调整过程

                                                                                              单位: 元
                                  项目                                             本期发生额
利润总额                                                                                164,120,427.24
按法定/适用税率计算的所得税费用                                                           41,030,106.81
调整以前期间所得税的影响                                                                     -371,097.90
非应税收入的影响                                                                          -1,632,290.03
不可抵扣的成本、费用和损失的影响                                                             439,646.24
使用前期未确认递延所得税资产的可抵扣亏损的影响                                            -8,040,491.90
本期未确认递延所得税资产的可抵扣暂时性差异或可抵扣亏损的影响                               6,919,011.00
所得税费用                                                                                38,344,884.22


51、现金流量表项目

(1)收到的其他与经营活动有关的现金

                                                                                              单位: 元
               项目                         本期发生额                          上期发生额
收到的政府补助                                      51,764,628.87                         24,774,171.60
营业外收入                                               242,736.11                          115,957.21
利息收入                                            11,025,491.67                         12,494,542.71
押金、保证金                                        10,588,253.13                         13,964,066.66
往来款                                              31,568,204.05                         37,995,951.66
其他                                                 4,585,057.87                          4,146,304.17

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               项目                   本期发生额                          上期发生额
               合计                          109,774,371.70                         93,490,994.01


(2)支付的其他与经营活动有关的现金

                                                                                          单位: 元
               项目                   本期发生额                          上期发生额
付现管理费用和销售费用                       443,922,421.83                       397,588,068.08
支付往来款                                    45,352,042.51                         30,468,590.33
预付广告费、租金                              36,859,690.09                         35,810,896.89
金融机构手续费                                 1,260,365.48                            589,496.32
捐赠支出                                           887,070.41                          666,622.45
押金、保证金                                   9,401,655.34                         10,307,506.83
               合计                          537,683,245.66                       475,431,180.90


(3)支付的其他与投资活动有关的现金

                                                                                          单位: 元
               项目                   本期发生额                          上期发生额
处置子公司支付的现金净额                            82,181.35
               合计                                 82,181.35


(4)支付的其他与筹资活动有关的现金

                                                                                          单位: 元
               项目                   本期发生额                          上期发生额
保理利息支出                                                                         1,389,281.25
支付股票回购                                  91,811,300.57
               合计                           91,811,300.57                          1,389,281.25


52、现金流量表补充资料

(1)现金流量表补充资料

                                                                                          单位: 元
                      补充资料                          本期金额                 上期金额
1.将净利润调节为经营活动现金流量:                         --                       --
净利润                                                     125,775,543.02           93,934,874.65


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加:资产减值准备                                                   2,426,712.77          695,475.75
固定资产折旧、油气资产折耗、生产性生物资产折旧                58,789,048.48            50,854,385.32
无形资产摊销                                                       8,190,054.87         7,903,594.93
长期待摊费用摊销                                                   3,886,702.29         2,992,755.45
处置固定资产、无形资产和其他长期资产的损失(收益
                                                                     -93,089.77               9,035.60
以“-”号填列)
固定资产报废损失(收益以“-”号填列)                              749,535.25               22,386.59
公允价值变动损失(收益以“-”号填列)                              -111,350.00
财务费用(收益以“-”号填列)                                13,413,289.96            25,392,385.79
投资损失(收益以“-”号填列)                                 -6,608,809.99           -1,523,052.98
递延所得税资产减少(增加以“-”号填列)                       -7,547,853.36            5,504,683.99
递延所得税负债增加(减少以“-”号填列)                           -561,496.29         -5,937,602.42
存货的减少(增加以“-”号填列)                             588,059,356.75           423,614,103.41
经营性应收项目的减少(增加以“-”号填列)                   150,650,348.59            78,988,815.08
经营性应付项目的增加(减少以“-”号填列)                  -287,165,768.98           -62,392,814.95
经营活动产生的现金流量净额                                   649,852,223.59           620,059,026.21
2.不涉及现金收支的重大投资和筹资活动:                       --                        --
3.现金及现金等价物净变动情况:                               --                        --
现金的期末余额                                               946,495,997.07           637,309,271.89
减:现金的期初余额                                           659,961,169.39           620,136,265.20
现金及现金等价物净增加额                                     286,534,827.68            17,173,006.69


(2)现金和现金等价物的构成

                                                                                             单位: 元
                   项目                          期末余额                         期初余额
一、现金                                             946,495,997.07                   659,961,169.39
其中:库存现金                                         3,345,919.96                      847,072.71
      可随时用于支付的银行存款                       586,391,442.91                   426,252,325.04
      可随时用于支付的其他货币资金                   356,758,634.20                   232,861,771.64
三、期末现金及现金等价物余额                         946,495,997.07                   659,961,169.39




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53、政府补助

(1)政府补助基本情况

                                                                                                   单位: 元
                     种类                              金额            列报项目       计入当期损益的金额
与资产相关                                           131,927,189.43 递延收益                     4,962,606.58
与收益相关,且用于补偿公司以后期间的相关
                                                        137,351.42 递延收益                        31,807.10
成本费用或损失的政府补助
与收益相关,且用于补偿公司已发生的相关成
                                                      43,824,798.87 其他收益                   43,824,798.87
本费用或损失的政府补助
财政贴息                                               3,000,000.00 财务费用                     3,000,000.00


(2)政府补助退回情况

□ 适用 √ 不适用

其他说明:

(1) 明细情况

1) 与资产相关的政府补助

总额法
                                                                                                    单位:元
                                        本期新增补                                    本期摊销
       项   目      期初递延收益                      本期摊销       期末递延收益                      说明
                                           助                                         列报科目
技术研究项目资                                                                                      (第一批)新
                        201,954.61                     76,942.02        125,012.59    其他收益
助                                                                                                科(2009)17 号
大枣多糖研发及
                                                                                                  豫财办教
产业化技术研究              82,939.09                  38,000.12         44,938.97    其他收益
                                                                                                  (2009)61 号
与开发
低温真空快速干                                                                                    郑财办预
                            12,096.45                            -       12,096.45
燥鲜枣产业化                                                                                      (2009)352 号
                                                                                                  郑财办预
红枣加工生产线              60,020.85                   3,562.50         56,458.35    其他收益
                                                                                                  (2009)161 号
农业综合开发项                                                                                    郑农开办
                        618,555.31                     87,629.10        530,926.21    其他收益
目                                                                                                (2009)38 号
                                                                                                  郑财办预
红枣粉技术改造          141,265.13                     43,029.30         98,235.83    其他收益
                                                                                                  (2009)811 号
                                                                                                  郑科计
技术研究资助            100,742.72                     23,912.30         76,830.42    其他收益
                                                                                                  (2009)6 号
木本粮粉生产线                                                                                    郑财办预
                            15,562.57                   7,124.98           8,437.59   其他收益
改造                                                                                              (2009)678 号


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                                   本期新增补                                   本期摊销
       项   目    期初递延收益                  本期摊销       期末递延收益                     说明
                                      助                                        列报科目
                                                                                           发改办高技
                                                                                           (2009)2561
自主创新及高新
                    1,008,312.50                170,322.72        837,989.78    其他收益   号、豫发改高
技术产业化
                                                                                           技(2010)358
                                                                                           号
                                                                                           新科工信息
专项资金支持          431,804.88                 30,103.58        401,701.30    其他收益
                                                                                           (2010)49 号
技术研究与开发                                                                             新科工信委
                      385,294.00                 58,538.26        326,755.74    其他收益
经费                                                                                       (2010)13 号
食品安全生产及
                                                                                           郑财办预
质量检测控制中        456,342.08                 60,037.08        396,305.00    其他收益
                                                                                           (2010)829 号
心建设项目
新郑早红枣新品
                                                                                           郑财办预
种示范种植推广        296,119.29                           -      296,119.29
                                                                                           [2011]189 号
扶持资金
好想你创意观光                                                                             豫发改投资
                      255,544.33                 99,506.56        156,037.77    其他收益
园项目                                                                                     [2011]1668 号
木本粮营养米研                                                                             新科工信息
                      194,264.21                  9,409.30        184,854.91    其他收益
究示范项目资金                                                                             [2011]41 号
红枣多糖及产业                                                                             新科工信息
                      629,285.22                 88,632.24        540,652.98    其他收益
化示范项目资金                                                                             [2011]42 号
                                                                                           国科发财
枣和桑资源生态
                                                                                           [2014]7 号国
高值利用技术研      4,125,353.45                144,778.62       3,980,574.83   其他收益
                                                                                           科发计
究与产品开发
                                                                                           (2012)635 号
喷雾干燥制取红
                                                                                           郑财预
枣珍技术研究与         76,637.36                 12,234.10         64,403.26    其他收益
                                                                                           [2012]277 号
开发
好想你枣业股份
有限公司电子商      1,907,955.35                           -     1,907,955.35
务服务平台项目
枣汁、浓缩汁生
产加工关键技术                                                                             新科工信息
                      810,711.22                 91,245.68        719,465.54    其他收益
研究与产业化示                                                                             [2012]32 号

好想你枣业股份
                                                                                           郑财预
有限公司技术中        626,615.75                 17,812.50        608,803.25    其他收益
                                                                                           [2012]240 号

年产 300 吨囫囵
                                                                                           郑财农
吞枣加工扩建项        362,583.51                 27,095.30        335,488.21    其他收益
                                                                                           (2012)60 号

农副产品大枣的        811,476.81                                  811,476.81               新科工信息

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                                                      好想你健康食品股份有限公司 2019 年半年度财务报告


                                   本期新增补                                 本期摊销
       项   目    期初递延收益                  本期摊销     期末递延收益                     说明
                                      助                                      列报科目
深加工研究                                                                                [2013]57 号
农副产品大枣的                                                                            郑科计
                      734,340.71                 33,064.82      701,275.89    其他收益
深加工研究                                                                                (2013)4 号
免洗枣品质提升
                                                                                          新科工信息
关键技术研究与      1,608,620.37                118,270.68     1,490,349.69   其他收益
                                                                                          [2013]53 号
开发
红枣多糖泡腾片
开发与产业化示         60,755.07                  4,059.82       56,695.25    其他收益

游客接待中心、
                                                                                          郑发改投资
万果采摘区及相        333,333.33                                333,333.33
                                                                                          [2011]987 号
关配套设施
姜枣营卫颗粒的
                                                                                          郑综保财
研究与产业化示      1,838,213.18                110,080.26     1,728,132.92   其他收益
                                                                                          [2012]41 号

红枣餐桌化产品                                                                            郑港财
                    1,065,833.37                 95,000.00      970,833.37    其他收益
的开发与示范                                                                              (2013)26 号
即食无核枣品质
                                                                                          豫财教
提升关键技术研        117,666.55                  9,500.02      108,166.53    其他收益
                                                                                          (2014)118 号
究与开发
                                                                                          郑科计
新郑红枣科技孵                                                                            (2014)2 号新
                    1,300,645.54                 64,557.72     1,236,087.82   其他收益
化器项目款                                                                                科工信息
                                                                                          (2014)62 号
红枣茶研究与产                                                                            新科工信息
                    1,058,012.62                102,207.56      955,805.06    其他收益
业化示范项目                                                                              (2014)56 号
新郑市红枣产业
                                                                                          新科工信息
化科技惠民工程        938,942.67                127,511.90      811,430.77    其他收益
                                                                                          (2014)57 号
项目
熟食红枣生产关
                                                                                          郑科计
键技术研发与示        525,332.65                 36,666.56      488,666.09    其他收益
                                                                                          [2015]6 号

技术中心创新能                                                                            豫财建
                    3,147,797.30                271,559.94     2,876,237.36   其他收益
力项目                                                                                    [2015]246 号
木本粮国际 E 贸                                                                           新科工信息
                      811,222.28                401,360.00      409,862.28    其他收益
易交易服务平台                                                                            [2015]39 号
微波热风联合干
燥提升红枣品质                                                                            新科工信息
                    2,311,250.00                142,500.00     2,168,750.00   其他收益
关键技术研究与                                                                            [2015]34 号
产业化示范
年产 10000 吨即                                                                           郑财预
                    3,678,975.00                236,550.00     3,442,425.00   其他收益
食红枣系列产品                                                                            (2016)463 号、

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                                                       好想你健康食品股份有限公司 2019 年半年度财务报告


                                    本期新增补                                   本期摊销
     项    目      期初递延收益                  本期摊销       期末递延收益                     说明
                                       助                                        列报科目
技术改造项目                                                                                豫工信联规
                                                                                            (2015)253 号、
                                                                                            豫财企
                                                                                            (2015)42 号
                                                                                            豫发改投资
云商城建设项目       2,382,500.00                142,500.00       2,240,000.00   其他收益
                                                                                            (2016)689 号
红枣冻干关键技
                                                                                            新科(2016)26
术研究与产品开       2,358,750.00                142,500.00       2,216,250.00   其他收益
                                                                                            号

智能化分拣配送                                                                              新科(2016)26
                     1,588,333.33                 95,000.00       1,493,333.33   其他收益
中心建设项目                                                                                号
国际木本粮跨境                                                                              郑港经发
                     1,477,500.00                 95,000.00       1,382,500.00   其他收益
电子信息孵化园                                                                              (2014)130 号
                                                                                            新郑市财政局
                                                                                            关于好想你枣
红枣城基础设施                                                                              业股份有限公
                    18,430,750.00                503,500.00      17,927,250.00   其他收益
配套资金                                                                                    司基础设施建
                                                                                            设进行扶持的
                                                                                            报告
年产 5 万吨红枣
                                                                                            郑财预
及其制品深加工       2,425,993.13                142,500.00       2,283,493.13   其他收益
                                                                                            (2017)402 号
建设项目
年产 2 万吨健康
情红枣系列产品                                                                              郑财预
                     2,287,500.00                 65,381.38       2,222,118.62   其他收益
技术改造(技术                                                                               (2017)501 号
改造类)
红枣莲子汤关键
                                                                                            新科(2017)31
技术研究与产业       2,922,603.88                142,500.00       2,780,103.88   其他收益
                                                                                            号
化示范
年产 5000 吨枣片
及蜜饯系列产品                                                                              郑预财
                     4,685,883.33                                                其他收益
技术改造项目专                                   285,950.00       4,399,933.33              [2018]197 号
项资金
                                                                                            郑预财
红枣深加工健康
                                                                                            [2018]538 号、
食品绿色服务平       6,400,000.00                           -     6,400,000.00
                                                                                            工信部规
台建设项目资金
                                                                                            [2018]178 号
                                                                                            郑预财
红枣小镇项目        32,000,000.00                           -    32,000,000.00
                                                                                            [2018]535 号
枣夹核桃品质提
                                                                                            新科[2018]29
升关键技术研究         900,000.00                           -      900,000.00
                                                                                            号
与产品开发

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                                             本期新增补                                           本期摊销
     项    目       期初递延收益                               本期摊销         期末递延收益                         说明
                                                    助                                            列报科目
高品质果蔬干燥
                                                                                                              郑财预
技术及智能装备                                600,000.00                  -         600,000.00
                                                                                                              [2019]175 号
研发与示范
排污站补贴                    278,333.25                         10,000.02          268,333.23    其他收益
人才补贴                  1,141,666.58                           61,923.06         1,079,743.52   其他收益
                                                                                                              冻干果蔬产品
冻干果蔬产品深                                                                                                深加工项目
                          4,310,897.80       4,339,830.00        86,796.60         8,563,931.20   其他收益
加工项目                                                                                                      《战略合作协
                                                                                                              议》
5000 吨速冻冷干
                                                                                                              阿农开办发
果品加工新建项           10,254,270.80                          346,249.98         9,908,020.82   其他收益
                                                                                                              (2018)42 号

      合计              126,987,359.43       4,939,830.00     4,962,606.58      126,964,582.85

2) 与收益相关,且用于补偿公司以后期间的相关成本费用或损失的政府补助

                                                                                                                单位:元
                                           本期新                                         本期摊销
     项    目      期初递延收益                          本期结转       期末递延收益                          说明
                                           增补助                                         列报项目
企业发展资金项                                                                                       郑发改投资
                         18,573.44                                  -         18,573.44
目                                                                                                   (2009)517 号
科技富民强县专                                                                                       豫财办款(2009)128
                         16,354.25                          7,124.98           9,229.27   其他收益
项行动                                                                                               号
中小企业发展专                                                                                       郑财办预(2010)127
                         40,624.61                        21,880.26           18,744.35   其他收益
项资助                                                                                               号
中小企业发展专                                                                                       郑财办预(2010)690
                         38,661.24                          2,801.86          35,859.38   其他收益
项资助                                                                                               号
                                                                                                     新郑市科技富民强
                                                                                                     市专项行动小组,新
科技富民强市专
                         23,137.88                                  -         23,137.88              郑红枣产业化关键
项行动
                                                                                                     技术集成应用及示
                                                                                                     范基地建设补贴
      合计              137,351.42                  -     31,807.10       105,544.32

3) 与收益相关,且用于补偿公司已发生的相关成本费用或损失的政府补助

                                                                                                                单位:元

                   项    目                                  金额             列报项目                 说明

贫困劳动力补贴款                                             303,320.90       其他收益    哈密市就业优惠政策

退耕还林补贴款                                               270,400.00       其他收益




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                  项   目                          金额             列报项目                说明

                                                                               杭人社发(2016)325 号-关于公
杭州市就业管理服务局见习补贴款                     155,443.26       其他收益   布第十九批大学生见习训练基
                                                                               地名单及见习训练岗位的通知
收到杭州大江东产业集聚区财政局打款(大
                                                36,519,700.00       其他收益   项目投资协议书
江东产业集聚区投资合作局政策兑现)
2018 年非公先进党支部奖励                              1,000.00     其他收益
失业金(杭州市就业管理局)                       2,452,534.71       其他收益

杭州市农民合作经济组织联合会打款农合联                                         关于印发《生产合作项目以奖代
                                                   150,000.00       其他收益
团体会员生产合作项目奖补                                                       补资金管理暂行办法》的通知

中央对外经贸发展专项资金                              26,100.00     其他收益
新郑市财政局薛店镇分局 汇入奖励资金                400,000.00       其他收益
郑州市工业和信息化委员会汇入补贴款                 212,200.00       其他收益
新郑市财政局薛店镇分局 汇入奖励资金                500,000.00       其他收益
郑州市财政局关于下达 2018 年河南省研究开
                                                   480,000.00       其他收益   郑财预[2019]180 号
发费用市级配套补助资金的通知
河南省财政厅 河南省农业农村厅关于提前
下达河南省首届中国农民丰收节活动补助经           2,000,000.00       其他收益   豫财农[2018]188 号
费的通知
郑州市财政局关于下达企业上云奖励资金的
                                                   354,100.00       其他收益   郑财预[2019]173 号
通知
                   合计                         43,824,798.87

4)财政贴息

                                                                                                     单位:元
              期初递                                       期末递延     本期结账
 项    目                   本期新增       本期结转                                           说明
              延收益                                         收益       列报项目
                                                                                   郑州市财政局 郑州市农业
                                                                                   农村工作委员会关于下达
货款贴息                    3,000,000.00   3,000,000.00                 财务费用   2018 年度财政支持农业企
                                                                                   业发展贷款贴息专项资金
                                                                                   的通知郑财预[2019]82 号
 小    计                   3,000,000.00   3,000,000.00

 (2) 本期计入当期损益的政府补助金额为 51,819,212.55 元。


八、合并范围的变更

1、处置子公司


是否存在单次处置对子公司投资即丧失控制权的情形


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                                                                       好想你健康食品股份有限公司 2019 年半年度财务报告


√ 是 □ 否
                                                                                                                       单位: 元

                                                            处置价
                                                            款与处
                                                                                                              丧失控    与原子
                                                            置投资                                  按照公
                                                                                                              制权之    公司股
                                                            对应的              丧失控    丧失控    允价值
                                                                      丧失控                                  日剩余    权投资
                                                   丧失控   合并财              制权之    制权之    重新计
                                       丧失控                         制权之                                  股权公    相关的
 子公司   股权处     股权处   股权处               制权时   务报表              日剩余    日剩余    量剩余
                                       制权的                         日剩余                                  允价值    其他综
 名称     置价款     置比例   置方式               点的确   层面享              股权的    股权的    股权产
                                        时点                          股权的                                  的确定    合收益
                                                   定依据   有该子              账面价    公允价    生的利
                                                                       比例                                   方法及    转入投
                                                            公司净               值        值       得或损
                                                                                                              主要假    资损益
                                                            资产份                                   失
                                                                                                               设       的金额
                                                            额的差
                                                              额

河南好
                                       2019 年
想你饮    795,372.                                完成股
                     51.00% 转让       03 月 08                0.00      0.00      0.00      0.00      0.00
品有限         52                                 权变更
                                       日
公司

河南好
膳食进                                 2019 年
                                                  完成股
出口贸        0.00 100.00% 转让        04 月 02                0.00      0.00      0.00      0.00      0.00
                                                  权变更
易有限                                 日
公司

其他说明:

是否存在通过多次交易分步处置对子公司投资且在本期丧失控制权的情形

□ 是 √ 否


2、其他原因的合并范围变动

说明其他原因导致的合并范围变动(如,新设子公司、清算子公司等)及其相关情况:

            公司名称                        股权取得方式           股权取得时间              出资额              出资比例

杭州好想你电子商务有限公司                        新设                2019 年 2 月                                        100%




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九、在其他主体中的权益

1、在子公司中的权益

(1)企业集团的构成


                                                                            持股比例
  子公司名称        主要经营地             注册地          业务性质                          取得方式
                                                                         直接       间接
新疆若羌好想你
               若羌县城南 315 国 若羌县城南 315 国
枣业发展有限责                                     制造业                100.00%             直接投资
               道以南            道以南
任公司
新疆大枣树农林 尉犁县农二师三十 尉犁县农二师三十
                                                 农业                    100.00%             直接投资
有限公司       四团             四团
               郑州市金水区黄河 郑州市金水区黄河
郑州好想你枣业
               路 10 号院 22 号楼附 路 10 号院 22 号楼附 商业            100.00%             直接投资
商贸有限公司
               1号                  1号
               武汉市硚口区宝丰 武汉市硚口区宝丰
好想你枣业湖北
               一路湖北商务大楼 一路湖北商务大楼 商业                    100.00%             直接投资
有限公司
               23 楼 2303-04 室 23 楼 2303-04 室
               湖南省长沙市芙蓉 湖南省长沙市芙蓉
               区车站北路 70 号万 区车站北路 70 号万
好想你(湖南)商
               象新天公寓(中联. 象新天公寓(中联. 商业                    100.00%             直接投资
贸有限公司
               新天地)第 5 幢 N 单 新天地)第 5 幢 N 单
                元 7 层 713 号      元 7 层 713 号
好想你(浙江)商 杭州市下城区朝晖 杭州市下城区朝晖
                                                 商业                    100.00%             直接投资
贸有限公司     路 139 号        路 139 号
               深圳市罗湖区布吉 深圳市罗湖区布吉
好想你广东商贸
               路 1021 号天乐大厦 路 1021 号天乐大厦 商业                100.00%             直接投资
有限公司
               610                610
                福建省福州市台江 福建省福州市台江
好想你枣业(福   区洋中街道五一南 区洋中街道五一南
                                                          商业           100.00%             直接投资
州)有限公司     路 28 号福晟钱隆天 路 28 号福晟钱隆天
                下 2#楼 1 层 01 店面 下 2#楼 1 层 01 店面
沧州好想你枣业 沧县崔尔庄镇红枣 沧县崔尔庄镇红枣
                                                 制造业                  100.00%             企业合并
有限公司       工业园区 1 号    工业园区 1 号
               河南自贸试验区郑     河南自贸试验区郑
郑州树上粮仓商 州片区(郑东)商鼎     州片区(郑东)商鼎
                                                     商业                100.00%             直接投资
贸有限公司     路北、和光街东 G     路北、和光街东 G
               幢 16 层 1601 号     幢 16 层 1601 号
郑州好想你实业 郑州航空港区四港 郑州航空港区四港
                                                 商业                    100.00%             直接投资
有限公司       联动大道西侧     联动大道西侧

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                                                                             持股比例
  子公司名称         主要经营地             注册地          业务性质                          取得方式
                                                                          直接       间接
               中国(上海)自由贸 中国(上海)自由贸
上海猎食网络科 易试验区美盛路        易试验区美盛路
                                                           商业            51.00%             直接投资
技有限公司     177 号 4 幢 1 层 1029 177 号 4 幢 1 层 1029
               室                    室
               杭州市萧山临江高 杭州市萧山临江高
杭州郝姆斯食品                                                                               非同一控制
               新技术产业开发区 新技术产业开发区 商业                     100.00%
有限公司                                                                                     下企业合并
               纬七路 1999 号   纬七路 1999 号
               浙江省杭州经济技      浙江省杭州经济技
杭州淘道科技有 术开发区白杨街道      术开发区白杨街道                                        非同一控制
                                                       服务业                         100%
限公司         科技园路 20 号 11     科技园路 20 号 11                                       下企业合并
               幢 101-102 室         幢 101-102 室
               浙江省杭州经济技 浙江省杭州经济技
杭州百草味企业
               术开发区白杨街道 术开发区白杨街道                                             非同一控制
管理咨询有限公                                           服务业                       100%
               6 号大街 452 号 2 幢 6 号大街 452 号 2 幢                                     下企业合并

               B901-902 号房        B901-902 号房
新疆百草味农业 新疆阿克苏地区阿 新疆阿克苏地区阿
科技发展有限公 克苏市纺织工业城 克苏市纺织工业城 制造业                               100% 直接投资
司             开发区上海路 6 号 开发区上海路 6 号
               新疆哈密市伊州区 新疆哈密市伊州区
新疆唱歌的果食
               高新技术产业开发 高新技术产业开发 制造业                    60.00%             直接投资
品股份有限公司
               区               区
郑州好想你教育 新郑市薛店镇中华 新郑市薛店镇中华
                                                 教育业                   100.00%             直接投资
咨询有限公司 北路二段 27 号     北路二段 27 号
郑州好想你仓储 新郑市中华北路二 新郑市中华北路二
                                                 交通运输业               100.00%             直接投资
物流有限公司 段 27 号           段 27 号
郑州好想你酒店 郑州市航空港区华 郑州市航空港区华                                             全资子公司
                                                 商务服务业               100.00%
管理有限公司 夏大道西侧         夏大道西侧                                                     存续分立
               浙江省杭州大江东 浙江省杭州大江东
杭州好想你电子
               产业集聚区江东大 产业集聚区江东大 商业                     100.00%             直接投资
商务有限公司
               道 3899 号 709-90 号 道 3899 号 709-90 号

在子公司的持股比例不同于表决权比例的说明:

不适用

持有半数或以下表决权但仍控制被投资单位、以及持有半数以上表决权但不控制被投资单位的依据:

不适用

对于纳入合并范围的重要的结构化主体,控制的依据:

不适用


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确定公司是代理人还是委托人的依据:

不适用

其他说明:

不适用


2、在合营安排或联营企业中的权益

(1)重要的合营企业或联营企业


                                                                         持股比例        对合营企业
合营企业或联营企                                                                         或联营企业
                      主要经营地           注册地        业务性质
    业名称                                                             直接      间接    投资的会计
                                                                                          处理方法
                   郑州市中原区郑密 郑州市中原区郑密
郑州农业担保股份
                   公路北口 38 号院 2 公路北口 38 号院 2 贷款担保      17.40%           权益法核算
有限公司
                   号楼               号楼
河南好想你金鹭鸵 河南省新郑市新孟 河南省新郑市新孟
                                                   旅游观光            38.50%           权益法核算
鸟游乐园有限公司 路中段           路中段
                 江苏省通州湾江海 江苏省通州湾江海
南通勋铭基金合伙                                   租赁和商务
                 联动开发示范区政 联动开发示范区政                     33.00%           权益法核算
企业(有限合伙)                                   服务业
                 务中心三楼 A111 务中心三楼 A111


(2)重要合营企业的主要财务信息

                                                                                           单位: 元
                                      期末余额/本期发生额               期初余额/上期发生额
                                南通勋铭基金合伙企业(有限合伙) 南通勋铭基金合伙企业(有限合伙)
流动资产                                               21,721.71                        30,018,403.95
非流动资产                                          83,700,000.00
资产合计                                            83,721,721.71                       30,018,403.95
流动负债                                               17,055.42                           18,403.95
负债合计                                               17,055.42                           18,403.95
对合营企业权益投资的账面价值                        30,000,000.00                       30,000,000.00


(3)重要联营企业的主要财务信息




                                                                                           单位: 元

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                           期末余额/本期发生额                          期初余额/上期发生额
                   郑州农业担保股份 河南好想你金鹭鸵鸟 郑州农业担保股份 河南好想你金鹭鸵
                       有限公司       游乐园有限公司       有限公司     鸟游乐园有限公司
流动资产               541,148,970.11         22,713,278.34      594,197,754.67           25,433,404.47
非流动资产              98,315,557.31         49,443,072.34          10,680,506.96        49,862,635.47
资产合计               639,464,527.42         72,156,350.68      604,878,261.63           75,296,039.94
流动负债               103,238,256.00          -2,608,877.17         72,617,743.58        -2,324,719.69
负债合计               103,238,256.00          -2,608,877.17         72,617,743.58        -2,324,719.69
归属于母公司股东
                       536,226,271.42         74,765,227.85      532,260,518.05           77,620,759.63
权益
按持股比例计算的
                        93,303,371.23         28,784,612.72          92,613,330.14        29,883,992.46
净资产份额
--其他                   3,417,964.48          5,198,463.03           3,417,964.48         5,198,463.03
对联营企业权益投
                        96,721,335.71         33,983,075.75          96,031,294.62        35,082,455.49
资的账面价值
营业收入                18,785,157.33            123,080.38          16,893,971.79
净利润                   3,965,753.37          -2,855,531.78          5,958,511.15          -717,331.29
综合收益总额             3,965,753.37          -2,855,531.78          5,958,511.15          -717,331.29


(4)不重要的合营企业和联营企业的汇总财务信息

                                                                                              单位: 元
                                        期末余额/本期发生额                期初余额/上期发生额
合营企业:                                      --                                   --
下列各项按持股比例计算的合计数                  --                                   --
联营企业:                                      --                                   --
投资账面价值合计                                       239,052.40                           240,650.25
下列各项按持股比例计算的合计数                  --                                   --
--净利润                                                 -1,597.85                            11,757.30
--综合收益总额                                           -1,597.85                            11,757.30


十、与金融工具相关的风险

    本公司从事风险管理的目标是在风险和收益之间取得平衡,将风险对本公司经营业绩的负面影响降至
最低水平,使股东和其他权益投资者的利益最大化。基于该风险管理目标,本公司风险管理的基本策略是
确认和分析本公司面临的各种风险,建立适当的风险承受底线和进行风险管理,并及时可靠地对各种风险
进行监督,将风险控制在限定的范围内。

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    本公司在日常活动中面临各种与金融工具相关的风险,主要包括信用风险、流动风险及市场风险。管
理层已审议并批准管理这些风险的政策,概括如下。
    (一) 信用风险
    信用风险,是指金融工具的一方不能履行义务,造成另一方发生财务损失的风险。
    本公司的信用风险主要来自银行存款和应收款项。为控制上述相关风险,本公司分别采取了以下措施。
    1. 银行存款
    本公司将银行存款存放于信用评级较高的金融机构,故其信用风险较低。
    2. 应收款项
    本公司持续对采用信用方式交易的客户进行信用评估。根据信用评估结果,本公司选择与经认可的且
信用良好的客户进行交易,并对其应收款项余额进行监控,以确保本公司不会面临重大坏账风险。
    由于本公司仅与经认可的且信用良好的第三方进行交易,所以无需担保物。信用风险集中按照客户进
行管理。截至2019年6月30日,本公司存在一定的信用集中风险,本公司应收账款的28.84%(2018年12月
31日:50.80%)源于余额前五名客户。本公司对应收账款余额未持有任何担保物或其他信用增级。
    (1) 本公司的应收款项中未逾期且未减值的金额,以及虽已逾期但未减值的金额和逾期账龄分析如下:

                                                   期末数

   项 目                                         已逾期未减值
                  未逾期未减值                                                         合 计
                                      1年以内          1-2年        2年以上

应收票据                 60,000.00                                                         60,000.00

应收账款             99,381,298.47                                                     99,381,298.47

   小 计             99,441,298.47                                                     99,441,298.47
    (续上表)
                                                   期初数

   项 目                                         已逾期未减值
                  未逾期未减值                                                         合 计
                                      1年以内          1-2年        2年以上

应收票据                440,720.00                                                        440,720.00

应收账款             227,259,789.51                                                  227,259,789.51

   小   计           227,700,509.51                                                  227,700,509.51

    (2) 单项计提减值的应收款项情况见本财务报表附注合并财务报表项目注释之应收款项说明。

    (二) 流动风险

    流动风险,是指本公司在履行以交付现金或其他金融资产的方式结算的义务时发生资金短缺的风险。

流动风险可能源于无法尽快以公允价值售出金融资产;或者源于对方无法偿还其合同债务;或者源于提前

到期的债务;或者源于无法产生预期的现金流量。

    为控制该项风险,本公司综合运用票据结算、银行借款等多种融资手段,并采取长、短期融资方式适

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当结合,优化融资结构的方法,保持融资持续性与灵活性之间的平衡。本公司已从多家商业银行取得银行

授信额度以满足营运资金需求和资本开支。

    金融负债按剩余到期日分类

                                                            期末数
      项 目
                        账面价值         未折现合同金额             1年以内            1-3年         3年以上
银行借款               703,304,550.00          731,618,276.60    568,343,184.93     163,275,091.67
一年内到期的非流
                         35,000,000.00          35,000,000.00       35,000,000.00
动负债
应付票据               297,400,000.00          297,400,000.00    297,400,000.00
应付账款               441,648,349.19          441,648,349.19    441,648,349.19
其他应付款及应付
                         74,992,008.04          74,992,008.04       74,992,008.04
利息
     小     计        1,552,344,907.23     1,580,658,633.83     1,417,383,542.16    163,275,091.67

    (续上表)
                                                                期初数
           项 目
                              账面价值          未折现合同金额           1年以内        1-3年        3年以上
银行借款                     969,201,287.00      1,036,277,240.85 1,024,428,275.40 11,848,965.45
一年内到期的非流动负债         34,055,770.52        34,055,770.52      34,055,770.52
应付票据                       83,050,000.00        83,050,000.00      83,050,000.00
应付账款                     790,102,949.91        790,102,949.91    790,102,949.91
其他应付款及应付利息           69,417,561.74        69,417,561.74      69,417,561.74
           小    计         1,945,827,569.17     2,012,903,523.02 2,001,054,557.57 11,848,965.45
    (三) 市场风险

    市场风险,是指金融工具的公允价值或未来现金流量因市场价格变动而发生波动的风险。市场风险主
要包括利率风险和外汇风险。
    1. 利率风险
    利率风险,是指金融工具的公允价值或未来现金流量因市场利率变动而发生波动的风险。本公司面临
的市场利率变动的风险主要与本公司以浮动利率计息的借款有关。
    截至2019年6月30日,本公司以浮动利率计息的银行借款人民币280,304,550.00元(2018年12月31日:人
民币752,592,192.00元),在其他变量不变的假设下,假定利率变动50个基准点,不会对本公司的利润总额
和股东权益产生重大的影响。
    2. 外汇风险
    外汇风险,是指金融工具的公允价值或未来现金流量因外汇汇率变动而发生波动的风险。本公司于中
国内地经营,且主要活动以人民币计价。因此,本公司所承担的外汇变动市场风险不重大。
    本公司期末无外币货币性资产和负债。

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十一、公允价值的披露

1、以公允价值计量的资产和负债的期末公允价值

                                                                                            单位: 元
                                                       期末公允价值
          项目             第一层次公允价值 第二层次公允价 第三层次公允价值
                                                                                          合计
                                 计量           值计量           计量
一、持续的公允价值计量            --              --                    --                  --
(一)交易性金融资产              526,550.00                                               526,550.00
1.以公允价值计量且其变动
                                  526,550.00                                               526,550.00
计入当期损益的金融资产
 (1)衍生金融资产                526,550.00                                               526,550.00
持续以公允价值计量的资
                                  526,550.00                                               526,550.00
产总额
二、非持续的公允价值计量          --              --                    --                  --


2、持续和非持续第一层次公允价值计量项目市价的确定依据

公司持有的衍生金融资产期末公允价值按照该类资产在期货交易市场上的报价为依据确定。

十二、关联方及关联交易

1、本企业的母公司情况


本企业无母公司。

本企业最终控制方是石聚彬。


2、本企业的子公司情况

本企业子公司的情况详见附注九、1。

3、本企业合营和联营企业情况

本企业重要的合营或联营企业详见附注九、2。

4、其他关联方情况


         其他关联方名称                                其他关联方与本企业关系
河南新郑农村商业银行股份有限公司 参股公司,实际控制人任董事之公司


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          其他关联方名称                               其他关联方与本企业关系
河南好想你控股集团有限公司          实际控制人控制的公司
河南国德标检测技术有限公司          河南好想你控股集团有限公司之子公司,实际控制人控制的公司
郑州市好想你现代农业有限公司        河南好想你控股集团有限公司之子公司,实际控制人控制的公司


5、关联交易情况

(1)购销商品、提供和接受劳务的关联交易

采购商品/接受劳务情况表
                                                                                             单位: 元
     关联方          关联交易内容 本期发生额     获批的交易额度 是否超过交易额度        上期发生额
河南国德标检测技
                       检测服务     327,125.00                            否
术有限公司
郑州市好想你现代
                       招待用餐     294,148.00                            否
农业有限公司


出售商品/提供劳务情况表
                                                                                             单位: 元
              关联方                 关联交易内容            本期发生额              上期发生额
河南好想你控股集团有限公司         销售产品及原材料                  25,547.00
郑州市好想你现代农业有限公司       销售产品及原材料                 419,693.36


购销商品、提供和接受劳务的关联交易说明
    经公司总经理办公会 2019 年第一次临时会议审议通过,同意公司与河南好想你控股集团有限公司及
其下属子公司发生关联交易总金额不超过 1,000 万元。关联交易以市场公允价格为基础进行,并且是公司
生产经营所需的交易。


(2)关联租赁情况

本公司作为出租方:
                                                                                             单位: 元
              承租方名称            租赁资产种类      本期确认的租赁收入         上期确认的租赁收入
河南新郑农村商业银行股份有限公司 房产                              336,310.41               321,023.79
河南国德标检测技术有限公司          房产                            24,000.00




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(3)关键管理人员报酬

                                                                                                        单位: 元

           项目                             本期发生额                                 上期发生额

董监高薪酬                                                4,432,086.23                               2,369,348.12


(4)其他关联交易

                                                                                                        单位: 元
           关联                         本期数                                         上年同期数
 关联方    交易                                        利息及手续                                        利息及手
                      存入/购买         取出/赎回                        存入/购买       取出/赎回
           内容                                            费                                              续费

河南新郑   活期
                    208,793,509.40    245,650,404.11    360,624.32    327,660,066.28   381,137,905.82    43,919.17
农村商业   存款
银行股份   理财
                                  -    52,400,000.00   2,400,000.00    68,000,000.00    18,079,890.41    79,890.41
有限公司   产品


6、关联方应收应付款项

(1)应收项目



                                                                                                        单位: 元
                                                    期末余额                             期初余额
  项目名称             关联方
                                           账面余额          坏账准备          账面余额             坏账准备
                  河南新郑农村商业
银行存款                                  10,460,972.35                        46,957,242.74
                  银行股份有限公司
                  河南新郑农村商业
其他货币资金                                                                   50,000,000.00
                  银行股份有限公司


十三、承诺及或有事项

1、重要承诺事项


资产负债表日存在的重要承诺

截至 2019 年 6 月 30 日,公司不存在需要披露的重要承诺事项。


2、或有事项

公司不存在需要披露的重要或有事项。

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十四、其他重要事项

1、分部信息

(1)报告分部的确定依据与会计政策


公司以内部组织结构、管理要求、内部报告制度等为依据确定报告分部,并以行业分部为基础确定报告分
部。


(2)报告分部的财务信息

                                                                                                                   单位: 元
       项目         生产制造               商贸流通               其 他              分部间抵销                合计
主营业务收入        352,431,845.39 2,662,899,399.37              23,318,451.88       203,523,361.85 2,835,126,334.79
主营业务成本        272,835,961.95 1,913,197,485.57               9,738,212.42       209,621,805.96 1,986,149,853.98
期间费用             90,437,010.29        614,267,369.78         20,061,133.57           1,135,453.53      723,630,060.11
净利润                 4,972,691.93       122,594,866.63         -4,302,163.99        -2,510,148.45        125,775,543.02
资产总额           4,556,350,003.10 1,525,092,298.98           260,410,802.47 1,201,698,510.82 5,140,154,593.73
负债总额           1,157,167,313.06 1,095,177,005.02             69,943,093.25       519,759,144.58 1,802,528,266.75


十六、母公司财务报表主要项目注释

1、应收账款

(1)应收账款分类披露

                                                                                                                   单位: 元
                                        期末余额                                            期初余额

                      账面余额              坏账准备                      账面余额              坏账准备
         类别
                                                   计提比 账面价值                                                 账面价值
                    金额       比例      金额                           金额      比例       金额       计提比例
                                                    例

其中:

按组合计提坏账准   370,685,             16,220,1            354,465,0 418,644,7             16,607,11              402,037,62
                              100.00%               4.38%                         100.00%                 3.97%
备的应收账款         159.29                35.87                23.42    33.47                  1.84                     1.63

其中:

                   155,605,             16,220,1            139,385,2 170,530,1             16,607,11              153,923,05
账龄组合                      41.98%               10.42%                         40.73%                  9.74%
                     410.70                35.87                74.83    68.69                  1.84                     6.85

                   215,079,                                 215,079,7 248,114,5                                    248,114,56
个别认定组合                  58.02%                0.00%                         59.27%                  0.00%
                     748.59                                     48.59    64.78                                           4.78



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                    370,685,             16,220,1           354,465,0 418,644,7             16,607,11            402,037,62
      合计                     100.00%              4.38%                         100.00%                3.97%
                     159.29                 35.87               23.42     33.47                 1.84                   1.63



按组合计提坏账准备:账龄组合
                                                                                                                 单位: 元
                                                                        期末余额
           名称
                                         账面余额                       坏账准备                        计提比例
1 年以内                                    95,776,150.38                   4,788,807.52                            5.00%
1至2年                                      31,085,656.33                   3,108,565.63                           10.00%
2至3年                                      16,483,682.18                   3,296,736.44                           20.00%
3至4年                                      11,954,777.91                   4,781,911.16                           40.00%
4至5年                                         305,143.90                     244,115.12                           80.00%
           合计                            155,605,410.70                  16,220,135.87                   --

按组合计提坏账准备:个别认定组合

                                                                                                                 单位: 元
                                                                             期末余额
                  名称
                                                    账面余额                坏账准备                    计提比例
郑州好想你枣业商贸有限公司                            36,174,568.62
好想你枣业湖北有限公司                                10,527,614.84
好想你(湖南)商贸有限公司                             3,050,068.20
好想你(浙江)商贸有限公司                            21,136,884.14
好想你广东商贸有限公司                                 8,694,314.12
好想你枣业(福州)有限公司                             1,666,371.58
郑州树上粮仓商贸有限公司                             129,352,033.09
杭州郝姆斯食品有限公司                                 4,463,772.55
新疆百草味农业科技发展有限公司                              14,121.45
                  合计                               215,079,748.59                                        --

确定该组合依据的说明:该组合为合并范围内的公司,不计提坏账准备。

如是按照预期信用损失一般模型计提应收账款坏账准备,请参照其他应收款的披露方式披露坏账准备的相
关信息:

□ 适用 √ 不适用

按账龄披露
                                                                                                                 单位: 元
                         账龄                                                         期末余额


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1 年以内(含 1 年)                                                                         280,040,138.54
1 年以内                                                                                    280,040,138.54
1至2年                                                                                        40,348,422.42
2至3年                                                                                        19,437,023.39
3 年以上                                                                                      30,859,574.94
  3至4年                                                                                      30,554,431.04
  4至5年                                                                                         305,143.90
                        合计                                                                370,685,159.29


(2)本期计提、收回或转回的坏账准备情况

本期计提坏账准备情况:
                                                                                                  单位: 元
                                                         本期变动金额
       类别           期初余额                                                                期末余额
                                            计提         收回或转回           核销
坏账准备              16,607,111.84         232,277.59                         619,253.56     16,220,135.87
       合计           16,607,111.84         232,277.59                         619,253.56     16,220,135.87


(3)本期实际核销的应收账款情况

                                                                                                  单位: 元
                         项目                                                核销金额
货款                                                                                             619,253.56


(4)按欠款方归集的期末余额前五名的应收账款情况


       单位名称                  账面余额                占应收账款余额的比例(%)             坏账准备
第一名                                129,352,033.09                         34.90%
第二名                                 36,174,568.62                           9.76%
第三名                                 24,299,340.16                           6.56%            1,214,967.01
第四名                                 21,136,884.14                           5.70%
第五名                                 12,427,031.75                           3.35%              826,193.66
         合计                         223,389,857.76                         60.26%             2,041,160.67


2、其他应收款

                                                                                                  单位: 元



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                项目                           期末余额                            期初余额
应收利息                                                   804,797.37                         2,324,383.56
其他应收款                                           294,469,661.95                       244,996,685.84
                合计                                 295,274,459.32                       247,321,069.40


(1)应收利息

1)应收利息分类
                                                                                                单位: 元
                项目                           期末余额                            期初余额
理财产品利息                                               804,797.37                         2,324,383.56
                合计                                       804,797.37                         2,324,383.56

2)坏账准备计提情况

□ 适用 √ 不适用


(2)其他应收款

1)其他应收款按款项性质分类情况
                                                                                                单位: 元
             款项性质                        期末账面余额                       期初账面余额
押金保证金                                                4,059,922.93                        4,214,247.93
往来款                                               299,699,675.91                       247,408,371.28
其他                                                        52,898.57                           61,851.12
                合计                                 303,812,497.41                       251,684,470.33
2)坏账准备计提情况
                                                                                                单位: 元
                                第一阶段         第二阶段                 第三阶段
         坏账准备             未来 12 个月预 整个存续期预期信用 整个存续期预期信用              合计
                                期信用损失 损失(未发生信用减值) 损失(已发生信用减值)
2019 年 1 月 1 日余额                               6,687,784.49                              6,687,784.49
2019 年 1 月 1 日余额在本期       ——             ——                     ——                ——
本期计提                                            2,655,050.97                              2,655,050.97
2019 年 6 月 30 日余额                              9,342,835.46                              9,342,835.46

损失准备本期变动金额重大的账面余额变动情况

□ 适用 √ 不适用

按账龄披露

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                                                                                                  单位: 元
                        账龄                                                 期末余额
1 年以内(含 1 年)                                                                           169,714,117.53
1 年以内                                                                                      169,714,117.53
1至2年                                                                                         23,595,990.90
2至3年                                                                                         22,008,371.23
3 年以上                                                                                       88,494,017.75
  3至4年                                                                                       61,089,040.42
  4至5年                                                                                       13,271,097.89
  5 年以上                                                                                     14,133,879.44
                        合计                                                                  303,812,497.41

3)本期计提、收回或转回的坏账准备情况

本期计提坏账准备情况:

                                                                                                  单位: 元
                                                           本期变动金额
         类别              期初余额                                                           期末余额
                                                    计提                收回或转回
坏账准备                        6,687,784.49        2,655,050.97                                9,342,835.46
         合计                   6,687,784.49        2,655,050.97                                9,342,835.46
4)按欠款方归集的期末余额前五名的其他应收款情况
                                                                                                  单位: 元
                                                                          占其他应收款期
                                                                                         坏账准备期末余
    单位名称          款项的性质         期末余额            账龄         末余额合计数的
                                                                                               额
                                                                                比例
第一名            内部往来款             70,472,563.13 1 年以内、1-5 年              23.20%
第二名            内部往来款             66,642,462.78 1 年以内                      21.94%
第三名            内部往来款             49,304,294.53 1 年以内                      16.23%
第四名            内部往来款             38,514,258.59 1-2 年、3-4 年                12.68%
第五名            往来款                 21,050,796.93 1 年以内                      6.93%      1,052,539.85
      合计                 --           245,984,375.96        --                     80.97%     1,052,539.85


3、长期股权投资

                                                                                                  单位: 元
    项目                           期末余额                                     期初余额



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                                     减值                                            减值
                     账面余额                 账面价值              账面余额                     账面价值
                                     准备                                            准备
对子公司投资 1,504,587,299.32                1,504,587,299.32     1,612,137,299.32              1,612,137,299.32
对联营、合营