益客食品(301116):江苏益客食品集团股份有限公司申请向特定对象发行股票的审核问询函中有关财务会计问题的专项说明

时间:2026年09月30日 19:41:50 中财网

原标题:益客食品:关于江苏益客食品集团股份有限公司申请向特定对象发行股票的审核问询函中有关财务会计问题的专项说明











???⊕???伕?????????
??????????????????
???????从?щ亯??









????????δ??????ε
?????????????????
??????????????????
?????????????

?????2026?? 371A006367?

????????
????????? 2026? 9? 7????w???????????
??????????????????????????s2026t020083??x
????ыq???r????d????????????????????
ыq??r?q?????r????????????????????ы
q??rq???r?q????r?????????Аē????????ē
????d


?? 2?
?????????????????????????ы??????c
??С????????????ы???????c?????????c?
???????d
??????юω?С?????????С?? 10,000.00??/?ē??
????СС?? 30,000.00?/?ē??????С?? 15,000.00?/?d???
????????? 2,832.50??c???ё 28,996.78??c???????
35,777.66??c?ё?????? 359.00??c????? 1,954.00?????
???? 1,625.56??d???ю?ē???С???????? 227,252.28?
?ē?????????????? 13.10%ē??????????????
??? 5.84?d??????ē?????С??????С???????
?d???ē????С?????? 4.21%c??? 9.35%c?????? 14.27%d
??????С??Ц??????????d?????????????
С???d
???????????????????? 4,585.00??c??????
2,805.00????????? 595.00??ē????????d????????
????????????? 3,415.00??c???? 1,931.00??c????
1,012.00???????? 190.00??ē????????????d
???????????ē????“??????С?????????
?????”????ы????????????????? 11,296.31???
???????????“??????С????????????С???
?”????ы????????????d????????? 2025? 12?
31??????? 383,774.97??ē????-2.00%ē????????d??
?С 2????????????????ē???????????Ц???
?ē??????????????d??????? 2023? 8??Сē??
?????d
?????
?1??????????????????С?ē?????С????
???????????????СС?c?????c????c????c
?????????ι???ē?????????????С?ē????
???????????ē?С???????????????????ē
?????????ι????Α???ē???????????????
??????ē???????????????d
?2?????????С????С???c?С??c???????
??c??????????c?γ??cС????c??С????С?c
????Α???С???ē??????????С??Ρ??????ē
????“???С 2????????”??????С??????Ρ??ē
?????????С?????ē????С?????d
?3?????????С???c?????????????????
?ёc??С???????????С???c??????????c?
????ē??????????????????ē?????????c
????Α??????????????Е??????????????
??????ē?????????Ρ??ē??????????????ē
????????d
?4??????????????????c?????c??????
???c?????????c????????????ю??ē????
??c???????????Е??ē???????Ρ??ē??ю??
??ю????????ē???????????????d
?5??????????????????ē????????????
?????????ю????ē???????????d
?6???????????c?????????????ёc????
??c??????????Α??????ē????????????ē
?????????ē?????????????ёc????ē????
???????????????????ёē????c????????
?????????????????ē????????????????
????????юē??????ē???????Α?????w???
???????? 18?x?????d
?7???????????c???????????????????
??????????????????d
?8????????????????????c???С 2?????
???????????????????ē??????????????
??????ē??????????ē??????????????ю?
????????d
?9??????????????Ь??????ē?????????
???????Ρ??ē?????????ē???????????ē?
??????????????????????????????????
?????c??c??????ē????????????d
??????????????d
?????Аω?ζ????ē?????А?1?-?3??6?-?8?ω?ζ
????ē???????А?1??9?ω?ζ????d
???
?c?????????????????С?ē?????С????
???????????????СС?c?????c????c????c
?????????ι???ē?????????????С?ē????
???????????ē?С???????????????????ē
?????????ι????Α???ē???????????????
??????ē???????????????d
?????????????????????С?ē?????С???
????????????????СС?c?????c????c???
?c?????????ι???ē?????????????С?ē??
?????????????ē?С????????????
1c?????????????????С?
?????????????С???????????Ь?ē?????
???c???????c????????ē??????????????
С??d?????????С????
?1???? 1?????С?ē??????????С?ē?????
??????ē?ю???ю??? 1?????С??ē??С???????
?c???c????ē?????????d
?2??С 3?????????С?ē????????c???c??
?c???c??????ē?ю???ю?С 3????????СС?ē?
?С???????????ē???????c?????cю????c?
???d
?3??С 1.5?????????С?ē??????????c???c
??????ē?ю???ю?С 1.5?????????С??ē??С??
?Ы?c???c???c??????????d
2c?????С???????????????????СС?c??
???c????c????c?????????ι???ē??????
???????С?ē???????????????ē?С??????
??????
?1??С???????????????????СС?c?????c
????c????c?????????ι???
???????????????????????????ē?????
???С??????c?????????С????ē?????????
??????С??????c???????Сd????СС?c???c
????c???????????ι??????

????????????????????Ы?c??? ???c??? ???????????С? ?Ыc??c? ?c????? С?????c???γ????? ??c???? ?з????? ??????? ?????? ?d
 ???????????? ???????С? ????c??c? ?????γ???? ?c???c? ??c???? ??????? ????c?? ???????
 ??????c??c??c??С??? ???С?????c????c????c?? ??c??????γ????С??????? ???c???c???c??? ????????ē??c??c ???????????ē??? ?c????c???????? ??????????c????
????????c???c??? ?С????С???c??c??c? ?c?????c????c?? ??c????????????? ?????????? ???c?????? ?С???????? ??????ē??? ???ē???c?? 
????????c??c??c??c??c ????????c??c??? С????????????c??c??c??c??c ??c?????c????c???c??? ?c??c??c???????????????c???c ???c??????????? ?c???c????c???? ????????С?????? ?????????c????c ??????????????? 
????СС???????????? 

 ?????ē? ??Ыc??c ??c??c? ??????? С????????????
??????? ??c???? ???????????? ?c????? ?c????c ??????? ??????? ?ē????С ??????С ???ē??? ??????? ????????? 
?з????????????? ?c????????????? ?????????С??????ē??? ?ēС?????????ē?? ?????Ц?????С??? ?ē????????????? ???Α????????c?? ??γ?ē?????????? ??????c??????? ?c??????c?????С ????ēС????????? ?????? 
??????ē??? ?????????????? ?ē???????? ??Сc?????? ?Сē??“??”??? ??????c???? 
???????????????С??ē??? ?c??c??c??c???? ??c??c???С?????c????c????c ????c????c????c ????c???? 
 ?????????????????


??ζ??ē???????????????????ιē?????????????????????d
??????????С??ē???????????γ?С???ē?????С?ē????????????С?d????????С??Α????С????????c???????γ????С??С?ē????c???c???c???c???c???c??c??c?????????????????c?????????????ē????????c
?????????γ?ē??С????d
???????С????“????”???????ē??С????ē????????????????????????ē?????????????ю????Α???ē??????????ēС????????d
???????С????????С???????С????ē???С????????С????d?????Ыc?c??c?????С???????ē????ē?????????С???????С?????ē??????d?

?2???????????С?
??????????С?ē????????????????Сē??
???С?????ē??????С??c??c?????ю??c??c
????С?ē?????????????d2025????????????
???? 4,424.11??d
???????????Ыc??c??c?????С???????ē
????ē????С??????ē??С????ē??????????
?????????С?ē?С??????????? 1.24??d
?3?????????????????????ē?С???????
????
???????????????????ē?С??????????
?ē???????
???????Ц???????????????С?????ē???c
???????????????ē???Ь???С?????c?????ē
?????????????????d??????С??????????
?????d
???????????????????????ē??????c??
?c?????????????ē???????????????????
?ē?????????????ē??????????????С????ē
???c???c??c???????ē??????ē?????????
?d
???С???????????????????ē?????????
??ē???????c?С???????ē??????????????
?d??С???????????????????c??????????
????????d
?????????????С??????С????c???????
??ē?????????????Ξ??Сē??????????????
????????????????????????ēю?????????
???γ??????ē????????????????c??c????
??????????ē?юС?????d
????????????????????С??c???????Ь?
??????С??ē??????С???С????ē?????????
??ē?С????c?С????????????d
??????????ē?????????ι????Α???ē???
??????????????????ē???????????????d
????????????????ē?????????????ē??
?????
1c?????ι?????Α??
?????????????????ē??С??????????ē?
???ē????????????????С??????ē???????
????????c????c????c????c????d
??????????c??????c?????/???c???/??
??c???/???c??/?????c???/?????c???????
??????c???С??ē????????????c???????d
?????????????С?????ю??Α?????

?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ?? ??С? ?С? ?С? ?? ?? ?? ??? ?? ??С ? ? ?2026? ?? 363,298.48 322,079.00 167,331.26 24,657.80 10,555.89 32,542.16 3,257.03 40,778.38 25,732.09 990,232.111-6? ?Α 36.69% 32.53% 16.90% 2.49% 1.07% 3.29% 0.33% 4.12% 2.60% 100.00%2025 ?? 713,443.82 622,742.63 284,474.35 46,447.16 19,436.60 46,784.69 7,991.05 102,697.61 52,167.97 1,896,185.88? ?Α 37.63% 32.84% 15.00% 2.45% 1.03% 2.47% 0.42% 5.42% 2.75% 100.00%2024 ?? 831,935.30 626,321.73 316,466.66 86,975.43 17,960.03 39,378.94 10,489.02 91,876.40 62,323.49 2,083,727.00? ?Α 39.93% 30.06% 15.19% 4.17% 0.86% 1.89% 0.50% 4.41% 2.99% 100.00%2023 ?? 919,368.16 671,154.77 307,464.13 93,697.15 24,488.76 35,673.41 15,039.94 71,763.11 50,173.25? ?Α 42.00%
         30.66% 14.05% 4.28% 1.12% 1.63% 0.69% 3.28% 2.30%
       2,188,822.67100.00% 
??ζ???????ē??????????????ē?????Α?
???? 70%????????????Α?ι? 2.32%c2.39%c2.89%? 3.61%ē
???Α??ē????Щ?????????????С???????ē?
Α??d
2cc??С????????????????
????“??Ц???”??С????ē????????????c?
????Сc??????c?????c??????c?????Сc??
????c??????c?????????d???????????С?
??ē??????c????c?С??????????ē??????c
?????????С????С????ē????????С??????
??c???????d

?????????ι2025??????? ι??????2025??????? ι???Α????
?????—??????????С ??622,742.6332.84%???????С ????????
?????—???? ?????54,775.742.89%????С???
?????—???? ??????С?? ????4,424.110.23%??С????? ?
??????????????????ω????????????????d
????ē????????????????ē???????????
??d
????????Аё???А??
1c?Аё?
?????????????Аё??
?1?А???????????????c?????????????
???????ē???????????c????c????????c?
Α??????ē ???????????????????
?2?А???????????????ē???????????c?
???c????????c?Α??????c?СС????
?3????????ωА?w??????????????xē????
???????????c??????c?????????????ё??
?4?А?????????????ē????????????c??
??????;
?5??????????d
2cc?А??
??Аē????????
??????????С?ē??С?????????????????
????????????ē?????????????d
?c????????С????С???c?С??c???????
??c??????????c?γ??cС????c??С????С?c
????Α???С???ē??????????С??Ρ??????ē
????“???С 2????????”??????С??????Ρ??ē
?????????С?????ē????С?????d
???????????С????С???c?С??c??????
???c??????????c?γ??cС????c??С????С
?c????Α???С???ē??????????С??Ρ?????
?
1c??????С????С?????С??
??????юω?С?????????С? 1??c?????С? 3
??c??????С? 1.5??d???????С???С?c?С???
????С???Α?????

С??ι??С???С????С??
????1??ē????С ?? 24??2025??????С? 182.85??ē????? ?С? 73.96???????????? С?? 13.68%ē??? ?С?? 32.45%
???? ?3.00??2025??????С? 7.38??? 40.65%
???? ??1.50??2025???????С ? 2.00??? 75.00%
??ζ?????????С? 1??ē????С?? 24??ē???
?С??С 32.45%????????С? 3??ē?С 40.65%ē?С?????d
????????С? 1.5??ē?С 75.00%ē?С????ē???????
???c???????С??Ц????Щ?ē????????С????
Α????ē?????????????????????????к?ē?
??????С??????Α?ē??С????d
2cc?????????
???????c?????????????????? 150KM?ē??
????????ю????ē?????????????d???????
???????ē2025?????С?? 27.67??ē??????? 1.2??d
???????С??????ē????? “??+??+??” ?????
??ē??????????С?d????????ē??????????
???c??c??ēω?????????С?????ē????????
????????Ц?ēω?ю?Ш???c???????????d???
ю????????ē????????ё????????d???????
???ē???Ш????????????ē?????????d
????????????ē????????????ω???????
?d
2026? 5??????????С?????????????????
???????????ē???????????????????????
???????? 5,000????????С???ē?????Θ?????
???ē???? 20?d?????????????????d
???????С????????ē?????????????ē2025
????????????????? 1.6??ē????????????ē
??????????????????ē???????????ē????
?????????d
???????????????????С???????ē????С
????????ē??ē???????????????С??????d
????????????????????С???С?ē??Ыc??c
??c????ē????????????????С????С?d
3c?γ??c????????????
????????????γ????c???к?ē?????????
??ē????????c???ē????????c????ē?????
?????????????????ēС???ē??????Щ?????
?????????Ш??????c????c?????????????
???γ???????????????????????????ё???
??ē???????ēω??????ē???????γ????С???
??ē????ē??????????d?????????????С?С
???????????c????c???бc????????????ē
????????γ??????????d
?????c???c???c????c????c??c???c??
?c????c??????????Щ????ē????????Щ???
????ēω??ю“??+??+??+????+????”???????ē?
??????????Ц??ē????????????????d????
???С?ē???????????????????????ēω????
?цcС?????????????Цē??γС????????ъd
4ccС????c??С????С???
2025??ē?????????С? 73.96??c??С? 72.42??ēС
???? 97.91%ēС???????????????????????С?
27.67??ē??С? 28.08??ēС???? 101.46%ē????????ē?
????????С?d???????????????????????
?ē????????????С?d
???? 2025????С? 7.38??c??С? 3.39??ēС?????
45.93%ē2025???С????????????????? 2025? 6??С
??к????С? 2.4??ē?????Сē??????С?ё?ē2025?
????С????? 4.06??ēС?? 119.76%ēС????б? 100%ē??
???????c???С???С???ē??????????С????
??ē???????С?ē?????????Сю??????????d
??ē????С???????????С???c????????Сю?
?????????ē?С????б? 100%??ζ??Ц???С????
?ē??С????????????ēС?????????d???? 3?
?????С?ē?????????С?????ē????С??С???
????????d
??ē???????????????С??С????С?ē????
3????????С?ē?????????С?????ē??С????ē
???Ц??d
????????????????С?ē?Ыc??c??c?????
С???????ē??????????????????ē??С????ē
?????Ц??d
5cc????Α???С??
???ē??????ю???????ē????????β?????
??c????С?ē??я????С??d?????????????c
?????????ē???Α???С?????


???С??/??С???????
?????????С??? ?ω???????? ?c?????Ьc? ????????????????????С ???б 50???2026? ?????б 60???ē ?????2025? 5??????????? ?С?б 9????????Ь? ?С? 5??ē2026? 6??С? ????????С? 4??ē2025 ? 7???
?????ь?С 1.2???? С???????? ? 6??????? ??????ю????? ?? 2.5—2.7??c??? ???? 70?????? ??? 6???ь????c??c????? ??С???? 6??????? ????5.6??ē2026?7???ē ?? 2027? 10????С
?????????С???2025???????С? 13.66??ē2026???? ? 16.54??2025??? 1.80??С?ω??? ?С?2026????? 2.88??ē ?? 4?????С?
????????С???????С2.8???? ??? 2026?????С
?????? 8000????? ???????С? ?????????? 8000?? ????Ьē???С 3 ????????Ь?????
??ζ??ē??????????????????С?ē??????
??????????С?б 50???2026????б 60???ē?????
???????? 70??ω??? 6????????ē???? 2025—2026
????С?????С??? 11.86???? 16.54???ē????c???
????????c???С?d
???С???????Α???Α??????ē??????????
???Щ?????c???????ē??С???????ē??????
С??????????????d
???????“???С 2????????”??????С?????
?Ρ??
1. ????“???С 2????????”??????????
???????????“?/???/ 2c???С 2??????????
?????????”d
2cc????????????С??????Ρ??
??????С??????????ē?γ?????c???c???c
????c???c???c??c??c????????????????
?c?????????????d???С??????Ρ?????
?1??Ц????????????????????????????
??ē?Ц??????c??????????d???Щ????????
???ē??????c???????????????????c????c
????ē?????????ē?????????ē?Щ?юЩ????ē
?????С?????Ρ??d
?2???????????С???????Ρ???d????c??
??c?????????Α?????????c??????С?ē???
???????????????ē???????Сē???????Ц??
???cС?????????????d?????С??????????
????c???Ц?????Ρ???d
?3??С???С???????????????????c????
???c???????С????????С??ē???????С???
??c???????ē????????С?????c?????ē???
????С??????ē???????С??Ц??ē????????c
???????d
????ē??????????????Ц????ē????С???
С???c?Ц??c????cС??????????Е?ē???С??
????????Ρ??d
????????????С?????ē????С?????d
1c?????????С?????
????????С??????c???????c??????ē??
?С????????
?1??????Ц????ē?С?????????
???????????Щ??ē????????????Α????Е
?d??????????ē2024????????????б? 80??ē?
???????????ē2025????????????? 20.19???2025
?ē?????С? 5,938??ē?б????С? 2,837??d???????
???????c????Α???ē??????????????ē???
??????С???????????d
?2??????????????ē??????????
?????“??+??+??+????+????”???????ē???
????????Ц??ē???c???c???c????c???c??
??c????c????c?????????????d????????
?????????ē?????????????????????????
??цc???Ц????????ē????С?????ē???С???
?????ъd
???????ē?????????ē?????????????ē?
???ē????????????ē?????????????ē????
????С?????d
?3????Сc?????С?ē???Ц????
???????????Сω????????С??ē????????
??? 3?ē??????Ц??????????????c????С?ē
??С???????Ц???Щ?????ēΥ?С???????????
?d
?4???С???ē??????С??Α
????????????????????????c???????Α
?ē???С??С???ē??????d?????????????c?
?????С?ē?????С??????????????c??????
??ē????????????????С????ē???????С??
???????????ē??С????????d
?5?????????????????????
???c???c?????????????ē???????Сē??
??????????????????Ц??d?????? 1.5?????
???С?????????С????????ē?Ц????ē???С?
?????????d
?6???????
?????????????Цē???????????С????ē?
??????Ц????c??????γ?С?ē???????Цd???
??????γ????ē?????????ē?????Ц??d????
?????????ē?????Цē????????d
2cc??????????С?????
???????С????ē???Ц?????????ē??????
?С?????ē????????С?????ē??????С?????ē
?????????????ιω??“??С?????”?
?????????????????????????ē??????С
??С?????С??d???ю?С?ē??????? 10,000??/??
?С?ē?????С????30,000?/?С?ē???????????15,000
?/?С?d??Щ??ē????????????ē??????????
????ē?????????????ē????????????ēю??
????????????ē??????????????Щē??????
????Щē???????????β???????ē????С?ē??
???я????С??ē???????С???????????????
????ē???????С????ю??d?????????????ю
?С?ē???????????Щ??????c??????????c?
?С??С????c????????????????????????ē
?????Ц???Щ??????С?????ē????????????
??С???????d
??????1?????????С????????С???cС???c
?Ц?????????????ē??????С???????????С
?? 13.68%ē???????С??????С??С? 40.65%ē?С????
???????Ц?????ē??С???Ρ????????2?????“?
??С 2????????”???????????Ц????c?????
????ē???С?????????Ц??c????c??????С?
??????????Е?ē?С??????????Ρ????3?????
??Ц????c????????c???С?????cС?????c?
С????????С?????ē???????????С?????ē?
???????????????d
?????????Аё???А??
1c?Аё?
?????????????Аё??
?1?А?w?????С?????????????????xw???
???????????c????????????c??????????
?????????????С?????????x?
?2????????ωА???????w?????????????
?xē???????????????c??????c?????????
????ё??
?3?А????????ē??????????????????ē?
????????????????????????
?4????????ē????????????С????????d
2c?А??
??Аē????????
????????С????????С???cС???c?Ц????
?????????ē??????С???????????С?? 13.68%ē
???????С??????С??С? 40.65%ē?С??????????
?Ц?????ē??С???Ρ???????????q???С 2???
?????r???????????Ц????c?????????ē??
?С?????????Ц??c????c??????С????????
???Е?ē?С??????????Ρ?????????Ц????c?
???????c???С?????cС?????c?С????????
С?????ē???????????С?????ē??????????
??????d
??c????????С???c?????????????????
?ёc??С???????????С???c??????????c?
????ē??????????????????ē?????????c
????Α??????????????Е??????????????
??????ē?????????Ρ??ē??????????????ē
????????d
???????????С???c????????????????
??ёc??С???????????С???c??????????c
?????ē??????????????????ē?????????c
????Α??????????????Е?
1c??????С???c????????
????????С??ю????c???c????????С?ē?
С??????????????????????ē???Ц??????ē
?????
?????????ё???С????????
????/??

С???С???????2025?????
?С???6.206.55
 ??9.509.69
????????20.0020.00
 ?????35.0035.00
 ю????16.0016.00
 ???22.0022.00
 ???22.0022.00
??????Ы?6.97/
 Ы?6.65/
 ??3.76/
 ???11.00/
 ??9.17/
??????С??????С????????d?С????Α????????
????????????????????Α?????ē????????????
?d
?????С??Ц???????????c??ю?c???????
????ē????????ē???????Щ?????d???????
?ē???????? 2025?С?????????????????ē??
????????????????d
?????????ё???С?????????

СС????????2026? 1-6?2025?2024?2023?
?С?4.21%5.44%3.11%1.23%1.17%
???9.35%8.13%8.55%7.33%6.88%
??????14.27%////
??????С??????С????????d
?????????ё??С?????????С?????c????
???c??c???ю???????d???С??????? 2023??
2025?ē??? 2026?????????????????????????d
?????????С????????c??c??c??c??c??c
????????????ē?С???????????С????????
????ēк????ю????c?????c???c???c???c?
????c?????????С??ē??????c?????c????
???ē???????????cю???c?????ю???c????
???ё???cγ???Сē??С???γ?????????????С
??ē???????Ы??c???c?????????С?ē?????
???????????????ē?????????С??d
??ē?????????С??????ē?????ё???ē?С?
???ē??С???ē????ю?????ē???????????С?
??d?????С???c????????????ē????????d
2c?????????????
????ē???С?????????
????/??

С? ??2026? 1-6? 7.382025? 6.552024? 6.842023? 7.93

?? ?С?9.99 9.149.69 8.6310.09 9.0011.24 10.20
???????????????????????????????Α???? ??ζ??ē2023?? 2025?ē???С??????????ē2026? ???????d ??????????? 2025??????ē?????d ???ē??????????????????? ????:??? iFIND
?????ē??????? 2023? 4??? 10.50?/??????? 2025
? 7??? 6.10?/??ē????б 40%ē2026??????????d
????ē???С???????????????????d
????????? 2011???я????“1.5–3???”??????ē?
???? 8.4–12.8?/??????ē2019?????????????????
?? 12.85?/??ē2022??????????ē 2025? 7???????ē
????Щ??????d
????:??? iFIND
3cc???????????????
????ē?????????c??????????С???????
?????
????/??

?? ???? ???? ???? ????С??ι ??2025?? 2024?? 2023?? 
  ?? 6.62??? 5.56%?? 7.38??? 5.70%?? 8.60??? 6.32%
 ??? ???? ???? ?С?19.11 11.03 8.49 8.6320.11% 3.02% 6.05% 3.11%22.12 11.80 8.71 9.0019.61% 4.56% 4.81% 1.23%21.45 13.16 9.65 10.2019.83% 3.95% 3.36% 1.17%
??ζ??ē???????????c??c????Α?Е?ē???
???????d???С???????????????ē???????
??Е???d???С?????Α???????ē???????С??
??Α???ēС??????ē??????????????Α?????
??d
?????????ē???????????С?????я????ē
??????????????ē2025????????????d
4cc???????ё
???????????ё?????
?1??????С??d?????? 15?ē????? 3?ē??? 12
??С??????????????С???? 3???С 10%c? 4??С
60%c? 5??С 90%c? 6????Сē????Щ???Ш???ē???
???Ц??c???????ю?ē???????d
?2?ю??????d????c????????????С????
????????????С???????ē?????? 30?c????
? 10???ē?????? 5%ē????????????????????
????????Α??ē????? 0.57%c????? 1.65%c?????
0.11%ē??????????Αd
?3?????d??????????ē???????????ē??
???c???????25%???????????????????С?9%c
???С? 13%????ē??????????d

T10-T15227,252.28206,430.2020,822.081,120.831,289.473,742.25255.33113.7914,300.401,059.7713,240.639.16%5.83%
T9227,252.28206,430.2020,822.081,120.831,289.473,742.25255.33113.7914,300.401,059.7713,240.639.16%5.83%
T8227,252.28206,430.2020,822.081,120.831,289.473,742.25255.33113.7914,300.401,059.7713,240.639.16%5.83%
T7227,252.28206,430.2020,822.081,120.831,289.473,742.25255.33113.7914,300.401,059.7713,240.639.16%5.83%
T6227,252.28206,430.2020,822.081,120.831,289.473,742.25255.33113.7914,300.401,059.7713,240.639.16%5.83%
T5204,527.05186,178.7518,348.30721.011,160.533,368.03229.80113.7912,755.15919.6211,835.528.97%5.79%
T4136,351.37125,424.4010,926.97-773.682,245.35153.20113.797,640.94297.637,343.318.01%5.39%
T322,725.2324,167.15-1,441.92-128.95374.2325.53113.79-2,084.42--2,084.42-6.35%-9.17%
T2-----------  
T1-----------  
????c??????????ю??c????????????????????????c??????????c??????????
??????????????????????ē?????????Ρ
??ē??????????????ē????????
1c????????????ē?????????Ρ??
???????????????????????????ē?????
??ē??????????d?????????Щ????????ē??
?????c???????Ρ???ē?????
?1??????Ц??????Щ??
2018?? 2024?ē?????????? 9???Щ? 12.5??ē???
Щ?? 5.63%d??????????c??????ē???????c??
??c??Α???????ē???????????c?????????
?ē????????????ē?Ц???????ēю?????????
??????d
??ē??С?????ь????Ш????c??????c????c
????c???????????Ц?ē??????????c????С
?????c?????????????ē?????Ц????ē?Ц??
???????Щ??d????Ц?????ē???????????cγ
????????ē??С?????ē??????c???С????ē?
?????ē?????????????ē2025????????????c
??????????????? 156.35??ē? 2024??? 7.93??ē??
5.34%????????С?? 2,658.24??ē? 2024??? 190.66??ē??
7.73%d??ē2025??????? 11.00??ē???С? 145.20??d???
?ē2025?????С? 2,803.44??ē? 2024??? 163.26??ē?? 6.18%d
???????????????ē????С???????????ē2025
??????????d
?2????????????
????????ē????С????“????”?????ē????
???ē2025?ē????????????ω????????d????ю
???c?ψ??ю????????ē??????ю?????ē????
???????????????ē????????????????d??
???ē??????cю??????????С????Цē??????
????????????ē???????ē??????????????
???c??c?????ē??С?????????ē???С?????
???ē????????c??c??c??c?????????????
С???????ē????????Ξ?????С?c??????ē??
??????????????ц???????????ē??С?????
????????ēС?????????????ē????С?????ē
???????????d
?3???С???ē??????ē??????
??????????????ēС?????ē??????????ē
?????d???????????С????ē?????????c??
??????????????ē??????????ē????????Αē
??????????????????????ē???????d
?4???С?????ē?????Щ??
????????С????? 90%??ē????????ē??С??
??????Ц??????Щē??С?????????Щ???Ρ??
?d?????????????С?? 7.38??ē???????С??ē?
?????ē?????????????????ē???????????
??d
?5?????????ē????????
???????c?????????ē??????c???????γ
?????c?????С???????Щd???????c???c??
?c??????????????d???????????????c??
?Ц???????d
2cc??????????????
2024?ē? 2023????????????ēС?????ē?? 2024?
????????ē??????????ē?????????????ē?
?ю?????ē??????????????ю???ē????????
???????ē2024??С????С???????? 2023??? 35,729.96
??ē?Α?Щ 149.29%?? 2023?????ē2024????????????
?ē???????????ē2024???С???????? 2023???
4,909.91??ē?Α?Щ 84.31%???С? 2024?????????Α??
40,639.87??ē??С????????? 2024????????Щ 1.95%ē?
2024????????Щ?????d
2025?????????ē????????????????????
?ē?????c???????????????????ē???????
????????????ē?С?c?????С???????????ю
???ē???????ē?С????С??????Α?? 49,640.23??ē
??С??????? 2025????????? 2.62%ē? 2025??????
????????d
????????????????ē?????????ē????ē?
?С??????????ē??????????С?????c?????
??ю???ē?Ц???????????????d
2026????ē????С?????????ē??? 2026?????
????d????С?????????ē? 2026???Α 2025?????
????????d
???????????????????????????ē?????
???Ц??c??С???c??????d
3cc????????
????????????????????ē???????????ē
????????
?1????????С??????????????ē???????
???С??????????d
?2?ю????????????c??c??c??c???????
ю?ē?????????С?????ю?????d
?3??С?????????Щ?С????ē??????Ц??c?
?????????
?4???????????????С?????????С??c??
?????????d
?5????????ē??Ψ???d??????????ē????
?С??????С????? 57.56%ē???????С?? 57.56%????
????d????????????Ц????ēС???????????
???????ē????Ψ???d
?6???????ē???Ц????d????? 1??/?????С
??ē? 24.5%?С?????????????c???????С????
??ē?????????Ц??ē??Ξ???Α???ē??????Ц?
???????????d
??????1?????????????????c???ё??ē?С
???c?????????????????????c?????????
????ē???????c????Α??????????????Е??
?2????????????????c??С??c??С???c???
????Ρ???ē?????????c??????????3??????
??????????????4??????????cю???c?С??c
??????????????ē??υ???????d
?????????Аё???А??
1cc?Аё?
?????????????Аё??
?1?А??????????????????c??????????
?Α????????
?2?А???????????????d
2c?А??
??Аē????????
????????????????c???ё??ē?С???c???
??????????????????c?????????????ē??
?????c????Α??????????????Е?????????
????????c??С??c??С???c???????Ρ???ē?
????????c???????????????????????????
?????????cю???c?С??c??????????????ē
??υ???????d
??c??????????c?????????????ёc????
??c??????????Α??????ē????????????ē
?????????ē?????????????ёc????ē????
???????????????????ёē????c????????
?????????????????ē????????????????
????????юē??????ē???????Α?????w???
???????? 18?x?????d
???
?????????????c?????????????ёc???
???c??????????Α??????ē????????????ē
??????????
1c???????????
???? A??????????б???Λ 90,000.00???????ē?
??????ē?????????????
?????

?????ы????????????????
1?????????71,545.5163,000.00
2??С????????7,985.006,000.00
3?????????6,548.006,000.00
4????????15,000.0015,000.00
??101,078.5190,000.00 
2c?????????????ё
?1??????????
??????? 71,545.51??ē??????? 63,000.00??????ē
?????????????????d?????????????
?????

???????????????????Α?
????2,832.50?3.96%
???ё28,996.78?40.53%

???????35,777.66?50.01%
?ё??????359.00?0.50%
?????1,954.00?2.73%
??????1,625.56?2.27%
????71,545.51/100.00%
?????????????????

?????ю????
1???????????????Ψ?????????
2???ё???????????????????
3???????????????Ц???????????
4?ё?????????????????????????
5????????ё????? 3%??
6??????????????????? 30%??
?????????????ё???
??????????ё
???????????ё???

????????????????/??????????????
275.0010.002,832.50????
[?]????????????????????????d
???? 2026? 8? 31???????????С???ē??????
??????? 2,841.93??ē?????Е???d
????ё?????ё
?????????????????????????????????
?ē???????????????????c?????????????
????????c?????ē?????????ё???????
28,996.78??ē???ё???

???ι ???????? ??к??? ??????? 41,000.00???? ???/???? 0.238?? ???? 9,758.00

??к? ???? ?к? ???? к? ????????????2,100.000.238499.80
 ??к???? ???36,400.000.26810,257.80 9,755.20
 ?????????210.000.23849.98
 ????????2,100.000.238499.80
 ????к? ????????? ??? ???5,398.00 2,240.000.266 0.23010,304.98 1,435.87 515.20
 ??? 1#???7,886.000.2401,892.64
 ??? 2#???6,416.000.2401,539.84
 ??????468.000.05023.40
 ??+?????96.000.53050.88
 ?????????1.00447.830447.83
 ?????????1.00110.240110.24
 ???????24,000.000.0481,152.00
 ????????1.00241.000241.00
 ??????А??2,510.000.02562.75
 ???????1.0090.00090.00
 ?????3,855.000.01557.83
 ?????2,894.000.02366.56
 Ь?????кЦ???37,829.000.016605.26
 ???1.0060.00060.00
 ???1,723.000.04882.70
 ??6,998.14   
??28,996.78    
?????????????ё (未完)
各版头条