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中文在线收购标的晨之科财务数据“打架”

2017-09-12 07:23:23   中国经济网

以9月5日最新发布的《中文在线:中德证券有限责任公司关于公司发行股份及支付现金购买资产暨关联交易之独立财务顾问报告(修订稿)》为例,第207页显示晨之科2015年营收为2032.52万元,较此前收购公告中披露的数据多出135.29万元;同年实现净利润为-1762.68万元,亏损比此前收购公告中披露的金额少60.88万元;即针对晨之科2015年度的财务信息,在中文在线前后两版信息披露文件当中存在显著差异。由于此前仅提供了2016年1~8月的经营情况,无法比较2016年的财务数据。

针对上述数据差异问题,董秘王京京对《每日经济新闻》记者解释,造成差别的主要是因为收入和成本方面做了一些调整,并购时存在一些游戏已经停服(不再经营),发现存在一些差别,其他个人劳务所得补提、税金、应收账款等方面也做了一些调整。当记者追问,是否会公示解释数据不同的原因时,王京京则表示,“交易所没有询问,暂时没有公示的打算。”

审计会计公司曾遭行政处罚

作为国内“数字出版第一股”,中文在线于2015年1月登陆深交所创业板挂牌上市。目前,中文在线以数字出版、教育服务等内容产业为核心,拥有A股上市公司中最大的IP源,同时在积极布局泛娱乐领域。

相关资料显示,中文在线短短一年内先后注资及收购的晨之科,是一家专注于移动娱乐、应用新技术开发和发行运营的新兴科技公司。植根于二次元文化多产业链业务板块,旗下二次元玩家社区G站(咕噜咕噜)、游戏、直播等业务是其主要收入来源。

而《每日经济新闻》记者注意到,前后两版信息披露文件所涉晨之科的财务数据,均由信永中和会计师事务所审计,且后者一直是晨之科的主审机构。而在今年3月份证监会的公告中,信永中和会计师事务所连同其他三家会计事务所被采取了出具警示函的行政监管措施。

中国人民大学金融与证券研究所教授李永森在接受《每日经济新闻》采访时表示,两个时间节点上公布的财务数据存在不同应该另外做出说明。至于数据为什么会出现不同,李永森给出了几种猜测。在他看来,可能是前期财务数据为初步数据后期进行了修订,或者是在相关工作中存在纰漏等问题。

此外,记者检索发现,2017年至今,北鼎晶辉、开心麻花、渝三峡A和有友食品均发布公告。这些公告包括《信永中和会计师事务所(特殊普通合伙)关于深圳市北鼎晶辉科技股份有限公司前期会计差错更正事项的专项说明》、《信永中和会计师事务所关于北京开心麻花娱乐文化传媒股份有限公司公开转让说明书及前期差错更正事项的专项说明》《信永中和会计师事务所关于有友食品股份有限公司前期会计差错更正事项的专项说明》等对此前披露信息进行更正说明的内容。

对于是否怀疑过信永中和在审计晨之科财务上的专业性这一问题,董秘王京京则表示,从中文在线IPO开始就一直和信永中和合作,至少对服务于中文在线的团队来说,没有怀疑过其专业性,但信永中和有很多分公司,其他公司遇到的不规范等问题,不排除是个别项目小组的问题。

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