中节能环保装备股份有限公司 备 考 审 阅 报 告 瑞华阅字【2018】01540006 号 目 录 一、 备考审阅报告 1 二、 已审财务报表 1、 备考合并资产负债表 3 2、 备考合并利润表 5 3、 备考财务报表附注 6 通讯地址:北京市东城区永定门西滨河路 8 号院 7 号楼中海地产广场西塔 5-11 层 Postal Address:5-11/F,West Tower of China Overseas Property Plaza, Building 7,NO.8,Yongdingmen Xibinhe Road, Dongcheng District, Beijing 邮政编码(Post Code):100077 电话(Tel):+86(10)88095588 传真(Fax):+86(10)88091199 审 阅 报 告 瑞华阅字【2018】01540006 号 中节能环保装备股份有限公司全体股东: 我们审阅了后附的中节能环保装备股份有限公司(以下简称“中环装备”) 按备考财务报表附注二所述的编制基础和方法编制的备考合并财务报表,包括 2018 年 5 月 31 日、2017 年 12 月 31 日备考合并资产负债表,2018 年 1-5 月、 2017 年度备考合并利润表以及备考财务报表附注。 按照备考财务报表附注二所述的编制基础和方法编制备考合并财务报表是 中环装备管理层的责任,我们的责任是在实施审阅工作的基础上对这些财务报表 出具审阅报告。 我们按照《中国注册会计师审阅准则第 2101 号——财务报表审阅》的规定 执行了审阅业务。该准则要求我们计划和实施审阅工作,以对上述财务报表是否 不存在重大错报获取有限保证。审阅主要限于询问公司有关人员和对财务数据实 施分析程序,提供的保证程度低于审计。 根据我们的审阅,我们没有注意到任何事项使我们相信上述备考合并财务报 表没有按照备考财务报表附注二所述的编制基础和方法编制,未能在所有重大方 面公允反映中环装备按 2018 年 5 月 31 日、2017 年 12 月 31 日的备考合并财务 状况和 2018 年 1-5 月、2017 年度的备考合并经营成果。 本备考审阅报告仅供中环装备向中国证券监督管理委员会报送资产重组文 件时使用,不适用于其他用途。未经本会计师事务所书面同意,不得用于其他方 面,因使用不当引起的法律责任与本注册会计师及会计师事务所无关。 1 (本页无正文) 瑞华会计师事务所(特殊普通合伙) 中国注册会计师: 中国北京 中国注册会计师: 二〇一八年八月三十一日 2 4 ) $ % & $ % 1 2 500.00 300.00 A / B / a. b. % % / F 3 1 2 A B 3 4 5 5 1 2 % % % % a a % % a a 3 19 4 5 1 50 10 2-10 10 2 3 1 A a b B 2 BT BT BT build-transfer - BT BT BT 2011 BT BT BT BT BOT BT BT BT BT 3 %27 5 6 >@ 1 3% 5% 6% 10% 16% 5% 7% 3% 2% 15% 15% 25% 15% 15% 15% 25% 25% 25% 25% 25% 25% 25% 10% 20% 25% 15% 25% 25% 25% 25% 25% 25% 2017 10 26 2018 2 11 ( ) 2018 6 28 ( ) 2017 9 5 2018 32 2018 5 1 17% 11% 16% 10% 2 1 2011 58 2011 1 1 2020 12 31 15% 2017 10 18 GR201761000138 3 2017 2018 2019 3 15% 2008 172 2008 362 2009 203 2011 10 11 2017 08 10 GR201711001190 2017 2018 2019 3 15% 2017 12 7 GR201732002254 2017 2018 2019 3 15% 2017 10 18 GR201761000273 2017 2018 2019 3 15% 2008 172 2008 362 2009 203 2011 11 21 2017 10 25 GR201711004395 15% 2017 43 2017 1 1 2019 12 31 50 50 50% 10% 2013 12 GF201332000474 15% 2016 11 GR201632003793 15% 2 “ ” 17% 13% 15% 17% 17% [2011]100 17% 3% 2016 1 1 2018 2018 32 5 1 17% 11% 16% 10% 17% 17% 16% 11% 11% 10% $ — — % > @ > @ & / ' % — — $ — — % > @ > @ & / ' 2,460,915.13 2,000,000.00 460,915.13 2,460,915.13 2,000,000.00 460,915.13 2,460,915.13 2,000,000.00 460,915.13 2,460,915.13 2,000,000.00 460,915.13 2,460,915.13 2,000,000.00 460,915.13 2,460,915.13 2,000,000.00 460,915.13 37,688,783.36 37,688,783.36 37,688,783.36 37,688,783.36 %7 35,769,634.52 35,769,634.52 34,403,634.52 34,403,634.52 %7 73,458,417.88 73,458,417.88 72,092,417.88 72,092,417.88 %7 %7 12,018,977.40 -269,768.37 26,613,548.32 -1,118,862.66 2,000,000.00 2,259,354.91 -53,626.27 42,891,880.63 -1,442,257.30 11,749,209.03 25,494,685.66 2,000,000.00 2,205,728.64 41,449,623.33 334,407,090.73 363,647,487.49 20,792,219.27 40,501,062.12 759,347,859.61 1,380,543.02 4,243,760.71 124,193.97 1,424,926.78 7,173,424.48 4,243,760.71 92,133.97 1,424,926.78 5,760,821.46 1,380,543.02 1,380,543.02 32,060.00 32,060.00 50,000.00 605,710.00 655,710.00 24,400.00 599,250.00 623,650.00 25,600.00 6,460.00 32,060.00 335,787,633.75 367,841,248.20 20,916,413.24 41,320,278.90 765,865,574.09 59,111,503.85 125,264,526.78 13,601,973.02 24,569,277.01 222,547,280.66 5,428,480.10 20,866,306.80 989,982.54 2,036,271.12 29,321,040.56 4,061,500.06 20,866,306.80 989,934.70 2,036,271.12 27,954,012.68 1,350,310.01 1,350,310.01 16,670.03 47.84 16,717.87 83,516.46 40,337.80 548,417.43 672,271.69 23,668.00 94,956.52 118,624.52 83,516.46 83,516.46 16,669.80 453,460.91 470,130.71 64,456,467.49 146,090,495.78 14,591,955.56 26,057,130.70 251,196,049.53 20,389.01 20,389.01 20,389.01 20,389.01 271,331,166.26 221,730,363.41 6,324,457.68 15,263,148.20 514,649,135.55 275,295,586.88 238,362,571.70 7,190,246.25 15,931,785.11 536,780,189.94 11,832,619.22 11,832,619.22 11,520,538.50 11,520,538.50 75,209,894.21 75,209,894.21 74,337,790.23 74,337,790.23 81,367,429.09 81,367,429.09 53,594,109.40 53,594,109.40 2000 BT - 18,559,965.50 18,239,965.50 320,000.00 18,559,965.50 18,239,965.50 320,000.00 26,882,237.50 26,882,237.50 41,165.05 41,165.05 41,165.05 41,165.05 3,059,383.74 3,059,383.74 1,764,964.46 1,764,964.46 216,952,694.31 18,239,965.50 198,712,728.81 159,818,533.14 18,239,965.50 141,578,567.64 44,000,000.00 11,520,538.50 312,080.72 11,832,619.22 110,000,000.00 74,337,790.23 872,103.98 75,209,894.21 296,100,000.00 53,594,109.40 27,773,319.69 81,367,429.09 26,897,304.55 26,882,237.50 26,882,237.50 476,997,304.55 139,452,438.13 55,839,741.89 195,292,180.02 5,332,727.78 44,017.63 EC/OC 13,012,209.76 1,969,584.26 793,864.90 14,187,929.12 PM2.5 3,594,210.41 113,677.22 3,707,887.63 308,416.98 308,416.98 855,470.15 64,432.32 919,902.47 SNCR 1,032,130.50 3,600.00 1,035,730.50 221,029.05 200,993.39 422,022.44 2016YFC0207101 136,143.00 136,143.00 143,005.48 143,005.48 19,023,466.85 2,631,435.67 930,007.90 20,724,894.62 015 3 2015 10 3 18,000.00 18,000.00 20,258.59 20,258.59 1,214.31 1,214.31 3,000,000.00 3,000,000.00 1,127,677.15 1,127,677.15 200,000.00 200,000.00 90,000.00 90,000.00 20,000.00 20,000.00 12,000.00 12,000.00 6,000.00 6,000.00 480.00 480.00 17,500.00 17,500.00 3,000,000.00 3,000,000.00 115,000.00 115,000.00 100,000.00 100,000.00 100,000.00 100,000.00 31,596.00 31,596.00 2,000.00 2,000.00 7,861,726.05 7,861,726.05 18,000.00 20,258.59 1,214.31 3,000,000.00 1,127,677.15 200,000.00 90,000.00 20,000.00 12,000.00 6,000.00 480.00 17,500.00 115,000.00 100,000.00 25,106.85 31,596.00 2,000.00 4,786,832.90 25,106.85 17,500.00 17,500.00 3,000,000.00 115,000.00 115,000.00 100,000.00 100,000.00 100,000.00 P P %27 1 % 40.00 48.00 100.00 100.00 100.00 100.00 68.00 55.00 100.00 51.00 51.00 100.00 60.00 100.00 100.00 2 % 196,799,747.42 138,995,756.16 335,795,503.58 136,089,591.91 30,000,000.00 166,089,591.91 100,355,043.63 109,994,682.14 210,349,725.77 114,789,689.20 3,622,623.89 118,412,313.09 197,662,199.15 138,504,236.23 336,166,435.38 133,403,513.58 30,000,000.00 163,403,513.58 68,749,461.65 115,238,795.93 183,988,257.58 89,127,635.87 4,374,745.10 93,502,380.97 '$( <281* & ( &2/7' '$( <281* & ( &2/7' 5,000,000.00 2016-9-28 2018-6-1 5,000,000.00 2016-9-28 2018-12-1 20,000,000.00 2016-9-28 2019-9-28 6,000,000.00 2017-7-29 2018-7-29 50,000,000.00 2017-5-9 2018-5-9 50,000,000.00 2017-9-22 2018-9-22 1,925,575.37 2017-11-29 2018-5-29 55,800,000.00 2017-12-18 2018-6-18 2,579,970.00 2017-12-25 2018-6-25 2018-5-29 2021-5-29 2018-5-18 2019-5-17 2018-3-28 2019-3-28 2018-3-14 2019-3-14 2018-1-10 2019-1-9 2017-12-20 2018-8-1 2017-9-15 2018-9-14 2017-9-15 2018-9-14 2017-8-1 2019-8-1 2017-6-8 2018-6-1 17,290,400.00 2015-12-16 68,349,605.00 2017-12-1 79,833,889.40 2018-1-29 30,000,000.00 2016-9-28 2019-9-28 50,000,000.00 2017-9-22 2018-9-22 30,000,000.00 2018-3-20 2019-3-20 50,000,000.00 2018-5-8 2019-5-8 90,000,000.00 2017-6-28 2018-6-28 19,700,000.00 2018 1-5 2017 '$( <281* & ( &2/7' '$( <281* & ( &2/7' / / 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 $ >@