盐田| 清河| 应城| 台州| 富平| 淅川| 建水| 安福| 若尔盖| 商河| 瑞昌| 玉门| 富宁| 赫章| 神农架林区| 当阳| 麻栗坡| 台中县| 永州| 沅陵| 沙雅| 靖江| 丹寨| 沂源| 逊克| 台中市| 莒县| 钦州| 吉县| 株洲市| 嵊州| 顺平| 正宁| 北票| 江门| 栾川| 宣化县| 孟村| 建瓯| 灯塔| 道真| 五指山| 合浦| 涟水| 涡阳| 澄江| 安西| 平定| 景东| 察哈尔右翼前旗| 梅里斯| 衡阳市| 八达岭| 日喀则| 昌乐| 凤台| 三亚| 峡江| 柞水| 安乡| 噶尔| 江口| 江山| 海丰| 桦南| 福山| 于都| 明溪| 大冶| 武川| 湘东| 罗田| 宝安| 九江县| 义马| 方山| 五通桥| 浏阳| 彝良| 南岔| 五华| 柘城| 古蔺| 噶尔| 昆山| 惠安| 南昌市| 香河| 天全| 晋州| 浮山| 彬县| 五莲| 民权| 肥西| 渑池| 安义| 利辛| 遂溪| 定兴| 弥勒| 应县| 丹凤| 穆棱| 闻喜| 金沙| 通渭| 大足| 汉川| 广水| 河池| 东沙岛| 景谷| 东丰| 夏邑| 牡丹江| 华县| 元江| 南和| 巴塘| 芒康| 白河| 浏阳| 乌伊岭| 会理| 林西| 巧家| 西华| 郧县| 扎兰屯| 荆州| 揭阳| 贺兰| 安义| 湛江| 叙永| 武乡| 屏东| 吉安市| 阜康| 许昌| 莱山| 大通| 木兰| 东丽| 台江| 怀宁| 铁岭县| 丰镇| 南木林| 英山| 防城港| 鹿邑| 闽侯| 青河| 唐县| 遂昌| 饶河| 泸州| 高青| 新密| 蒙自| 灵石| 合肥| 邢台| 罗城| 镇远| 鄱阳| 博罗| 乐至| 遂宁| 博湖| 澜沧| 安徽| 江门| 普陀| 中方| 凤翔| 华坪| 华阴| 大庆| 东安| 郧西| 元坝| 夏邑| 武夷山| 咸丰| 龙游| 镇江| 宽甸| 长泰| 三台| 德庆| 南平| 雁山| 丰润| 澎湖| 察哈尔右翼中旗| 沾益| 广水| 乐陵| 利津| 米林| 平邑| 鄯善| 仁布| 曲沃| 宁海| 乐昌| 淮阴| 巴南| 上饶县| 获嘉| 乌拉特中旗| 阿勒泰| 牙克石| 齐齐哈尔| 崇左| 南昌市| 定日| 太仆寺旗| 科尔沁右翼前旗| 尖扎| 黔江| 腾冲| 永兴| 宝坻| 永登| 尚义| 聂荣| 弥勒| 临高| 江川| 赤城| 夏县| 全州| 金口河| 阜新市| 长泰| 临洮| 武功| 建德| 召陵| 泾川| 吴中| 云溪| 阜新蒙古族自治县| 安陆| 浮梁| 色达| 梅州| 头屯河| 云林| 东兰| 义马| 仲巴| 青岛| 普兰店| 常州| 黑龙江| 东山| 文县| 西乡|

武汉出台《关于维护住房公积金缴存职工购房贷款权益的通知》

2019-05-20 16:27 来源:搜狐健康

  武汉出台《关于维护住房公积金缴存职工购房贷款权益的通知》

  Alightshowandfireworksdisplayisheldtowelcomeguestsattendingthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,ShandongProvince,June9,2018.(Photo:ChinaNewsService/MaoJianjun)Dancersperformduringalightshowandfireworksdisplayheldtowelcomeguestsattendingthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,ShandongProvince,June9,2018.(Photo:ChinaNewsService/MaoJianjun)Alightshowandfireworksdisplayisheldtowelcomeguestsattendingthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,ShandongProvince,June9,2018.(Photo:ChinaNewsService/DuYang)Alightshowandfireworksdisplayisheldtowelcomeguestsattendingthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,ShandongProvince,June9,2018.(Photo:ChinaNewsService/DuYang)Alightshowandfireworksdisplayisheldtowelcomeguestsattendingthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,ShandongProvince,June9,2018.(Photo:ChinaNewsService/ShengJiapeng)Dancersperformduringalightshowandfireworksdisplayheldtowelcomeguestsattendingthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,ShandongProvince,June9,2018.(Photo:ChinaNewsService/MaoJianjun)Alightshowandfireworksdisplayisheldtowelcomeguestsattendingthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,ShandongProvince,June9,2018.(Photo:ChinaNewsService/ShengJiapeng)Alightshowandfireworksdisplayisheldtowelcomeguestsattendingthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,ShandongProvince,June9,2018.(Photo:ChinaNewsService/ShengJiapeng)Alightshowandfireworksdisplayisheldtowelcomeguestsattendingthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,ShandongProvince,June9,2018.(Photo:ChinaNewsService/DuYang)Alightshowandfireworksdisplayisheldtowelcomeguestsattendingthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,ShandongProvince,June9,2018.(Photo:ChinaNewsService/ZhangYong)Alightshowandfireworksdisplayisheldtowelcomeguestsattendingthe18thShanghaiCooperationOrganization(SCO)SummitinQingdao,ShandongProvince,June9,2018.(Photo:ChinaNewsService/ZhangYong)如果对工作、对事业仅仅满足于一般化、满足于过得去,大呼隆抓,眉毛胡子一把抓,那么问题就会被掩盖。

PandasshowofftheirsoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)Asthe2018FIFAWorldCupapproaches,letsseehowgiantpandasinSWChinasSichuanarepreparingforthebigevent!PandasshowofftheirsoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)PandasshowofftheirsoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)PandasshowofftheirsoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)ApandashowsoffitssoccerskillsattheChinaConservationandResearchCenterforGiantPandainSouthwestChinasSichuanProvinceonJune10aheadoftheFIFAWorldCup.(Photo/CourtesyoftheChinaConservationandResearchCenterforGiantPanda)VolunteersworkatthepresscenteroftheShanghaiCooperationOrganizationQingdaoSummitinQingdaoCity,EastChina’sShandongProvince,June7,alistsfromhomeandabroadatthepresscenter.(Photo/VCG)VolunteersworkatthepresscenteroftheShanghaiCooperationOrganizationQingdaoSummitinQingdaoCity,EastChina’sShandongProvince,June7,alistsfromhomeandabroadatthepresscenter.(Photo/VCG)VolunteersworkatthepresscenteroftheShanghaiCooperationOrganizationQingdaoSummitinQingdaoCity,EastChina’sShandongProvince,June7,alistsfromhomeandabroadatthepresscenter.(Photo/VCG)VolunteersworkatthepresscenteroftheShanghaiCooperationOrganizationQingdaoSummitinQingdaoCity,EastChina’sShandongProvince,June7,alistsfromhomeandabroadatthepresscenter.(Photo/VCG)VolunteersworkatthepresscenteroftheShanghaiCooperationOrganizationQingdaoSummitinQingdaoCity,EastChina’sShandongProvince,June7,alistsfromhomeandabroadatthepresscenter.(Photo/VCG)

  AsoldierfromtheGurkhaunitisondutytoensurethesecurityfortheupcomingTrump-KimsummitinSingaporeonSunday.(Photo:YangSheng/GT)(Photo:YangSheng/GT)DPRKleadune12attheCapellaHotelonSentosaIsland,(Photo:YangSheng/GT)(Photo:YangSheng/GT)(Photo:YangSheng/GT)(Photo:YangSheng/GT)(Photo:YangSheng/GT)(Photo:YangSheng/GT)(Photo:YangSheng/GT)(Photo:YangSheng/GT)(Photo:YangSheng/GT)PolicegatheroutsidetheIstana,theofficialresidenceandofficeofthePresidentofSingaporeonSunday.(Photo:YangSheng/GT)  可是市值破万亿代表着什么?茅台的股价还能继续涨下去吗?  比肩14座城市GDP  根据公开数据,2017年我国已有14座城市GDP总量超过万亿。

  BicyclecartsandbamboobirdcagesQianmenDashilar2015.(PhotobyBruceConnolly/)Inthe1990s,whiletravelingthroughBeijingtowardsouthwestChinaIwouldalwaysspendafewdaysincreasingmyknowledgeofthecity’“Qianmen-Dashilar”appearedinmydiarynotesfromthosedays—anareaIdiscoveredtobebustlingwithstreetlifewhileretainingmuchofthecapital,acafeoverlookingthemassiveZhengyangmenGatecomplex,Iatebreakfast,satatthewindowanddreamed—dreamsofBeijing,theareaIwasinanditsmanyfacetsandepisodeswithinthecity’,butthelocalnameWestHeyanStreet,orWestRiverbankStreet,(ArrowTower)isonthecity’,“FrontGate”oftheMingDynastywallsseparatingtheimperialgrandeurofthenorthfromthevibrant,,re,(PhotobyBruceConnolly/)ItwassouthalongthatroutetheemperorswouldbecarriedtowardstheTempleofHeavenforritualceremoniesbutitwasalsothroughtheJianloupassagewaywhereofficialsandtheirfamilieswouldemergeintothebustlingareasofQianmenandDashilar,ascommerceandentertainmentwektoweroftheformerZhengyangmenRailwayStation—theoriginal“Beijingstation”,,andanelemen,(PhotobyBruceConnolly/)Nextdoor,onQianmenEastStreet,theBeijingPlanningExhib,andbeamazedatthehaphazardlenortharoundDongsi,XisiandZhonggulou,’snarrowestalley,Qianshior“moneymarket”Hutong,,with26mintsproducingcoppercoinsforthecity’,particularlyitswesternside,washometoseveralofChina’searlyfinancialhouses—indeed,walkalongWestHeyanStreetandthereareseverallargeEuropeanclassica,,,atthattime,fascinatingdiscoveriesthroughareasofmainlylow-riseresidentialandcommercialbuildings,includingthe“UndergroundCity”—amazeofanti-nuclearevacuationtunnelsthatwereopentovisitorsatthattime,(PhotobyBruceConnolly/)How,itsfamed“TimeHonoredBrands”—shopsrenownedfortheirhats,silks,foodstuffs,’sfirstcinema,Daguanlou,,featuringasculptureofthefatherofChinesecinema,dong,,itsprestige,runningsouthfromQianmentoZhushikouWestStreet,datesfrom2008andwasmodified,DashilarWestStreetwaspedestrianizedintoacommerciallaneandhomeforlocalprodu(PhotobyBruceConnolly/)Simplyleavingthemainbywaycanleadintoalleyslinedwi—therewouldbemanycol,DashilarisbeingseenbytravelguideslikeLonelyPlanetasbecominga”hip”’slocal-styleArtDecobuildingsbecomingcentersforcontemporaryart,erseasbackpackersandtravelers,peoplewhoprefertospendtimeinlocalareasfilleoundingrooftops,whilelookingdownonthevarietyofdomesticandWester’,studentsoftengohomebybicyclecarts,,Tan’erleadstonorth-runningYanshouStreet,shistory,andforaphotographer,aplacetoca(PhotobyBruceConnolly/)TodaytheQianmen-DashilararearemainsasasmallenclavewithinthegreaterareaofBeijing,butitsmanysurviving,twisting,mindedmemoreofavillagewithinacity,ramswhileschoolchildrenplayedont,—thepeoplewhomakethisoneofthemostfascinatingpartsofoldBeijingtoexplore,andwhere(PhotobyBruceConnolly/)QianmenDajieandJianlouTower2015.(PhotobyBruceConnolly/)Remindersofthepast-formerhomesandformerfactorybuildingsineasternQianmen2015.(PhotobyBruceConnolly/)RooftopsandtraditionalbuildingsofDashilarandQianmen2015.(PhotobyBruceConnolly/)Schoolisout!TanerHutong2015.(PhotobyBruceConnolly/)TheschoolrunTanerHutongDashilar2015.(PhotobyBruceConnolly/)ThesecuritymanandvistortoDashilar2015.(PhotobyBruceConnolly/)TraditionalfoodsinDashilar2015.(PhotobyBruceConnolly/)English-LanguageNewsWebEditorRequirements::Aminimumofabachelor’sdegreeatanaccreditedcollegeoruniversitywithamajorinjournalism,English,economics,internationalpolitics,,:Haveathoroughunderstandingandappreciationfortheroleofjournalismandaccurate,ftWord,AdobePhotoshop,Dreamweaver,:Previousjoborinternshipexperienceinan:Responsibleforconductingnewsinterviews,andcompiling,editingandrevisingnewsmanuscriptsfromothersourcesforwebsitenews,dupdates,andproducingspecialnewspackages,aswellasothe,:’sdegreeatanaccreditedcollegeoruniversitywithamajorinjournalism,English,economics,internationalpolitics,andaccurate,,:-Thejobisfull-time.-rewritingandcopy-editingstorieswrittenbystaffandfromothermediaresources;-writingoredittingheadlines,readingprovesandcontributingideasinstoryselectionandlayoutandsoon;-helpingproductionanddevelopmentofothereditorialmaterials,whichincludewritingstories,columns,reviewsandrecordings

FolkartistZhangBinmakesdoughfigurinesinanintangibleculturalheritagefairinShenyang,capitalofnortheastChinasLiaoningProvince,June9,ritageDayonSaturday.(Xinhua/YaoJianfeng)PeoplevisitChineseculturalheritageartexhibitioninGuangzhou,southChinasGuangdongProvince,June9,ritageDayonSaturday.(Xinhua/LuHanxin)ApersonvisitsChineseculturalheritageartexhibitioninGuangzhou,southChinasGuangdongProvince,June9,ritageDayonSaturday.(Xinhua/LuHanxin)InkstoneamateurscompeteinaninkstonecarvingcontestinWuyuan,eastChinasJiangxiProvince,June9,ritageDayonSaturday.(Xinhua/SongZhenping)AchildgetshissugarpaintinginanintangibleculturalheritagefairinShenyang,capitalofnortheastChinasLiaoningProvince,June9,ritageDayonSaturday.(Xinhua/YaoJianfeng)AfolkartistcommunicateswithonlineaudienceinnorthChinasTianjinMunicipality,June9,ritageDayonSaturday.(Xinhua/LiRan)

  AstaffmemberrepairsaculturalrelicatarestorationhospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)ShanJixiang(C),thecuratorofthePalaceMuseum,poseswithvolunteersattheopeningofitsrestorationhospitaltothepublicinBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)StaffmembersrepairculturalrelicsatarestorationhospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)AvolunteertalkstovisitorsaboutculturalrelicsrestorationatahospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)AstaffmemberrepairsaculturalrelicatarestorationhospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)ShanJixiang,thecuratorofthePalaceMuseum,meetswithvisitorstoarestorationhospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)ShanJixiang,thecuratorofthePalaceMuseum,meetswithvisitorstoarestorationhospitalinthePalaceMuseuminBeijing,June9,sCulturalandNaturalHeritageDay,thefirstbatchof40peoplewatcheddoctorsrepairingpiecesfromsomeofthemuseumscollections,includingpiecesofcalligraphy,paintings,bronzewareandclocks,,,000squaremetersandhasthenationsmost-advancedrestorationstudios.(Photo:ChinaNewsService/LiuGuanguan)

  为匡正此风,明示我网媒介与供稿合作宗旨以及维权决心,中新网特此郑重声明如下:一、作为中新社全资子公司,北京中新网信息科技有限公司全权负责中新社中新网图文资讯在境内境外网络媒体的供稿业务和规范用稿实务。BicyclecartsandbamboobirdcagesQianmenDashilar2015.(PhotobyBruceConnolly/)Inthe1990s,whiletravelingthroughBeijingtowardsouthwestChinaIwouldalwaysspendafewdaysincreasingmyknowledgeofthecity’“Qianmen-Dashilar”appearedinmydiarynotesfromthosedays—anareaIdiscoveredtobebustlingwithstreetlifewhileretainingmuchofthecapital,acafeoverlookingthemassiveZhengyangmenGatecomplex,Iatebreakfast,satatthewindowanddreamed—dreamsofBeijing,theareaIwasinanditsmanyfacetsandepisodeswithinthecity’,butthelocalnameWestHeyanStreet,orWestRiverbankStreet,(ArrowTower)isonthecity’,“FrontGate”oftheMingDynastywallsseparatingtheimperialgrandeurofthenorthfromthevibrant,,re,(PhotobyBruceConnolly/)ItwassouthalongthatroutetheemperorswouldbecarriedtowardstheTempleofHeavenforritualceremoniesbutitwasalsothroughtheJianloupassagewaywhereofficialsandtheirfamilieswouldemergeintothebustlingareasofQianmenandDashilar,ascommerceandentertainmentwektoweroftheformerZhengyangmenRailwayStation—theoriginal“Beijingstation”,,andanelemen,(PhotobyBruceConnolly/)Nextdoor,onQianmenEastStreet,theBeijingPlanningExhib,andbeamazedatthehaphazardlenortharoundDongsi,XisiandZhonggulou,’snarrowestalley,Qianshior“moneymarket”Hutong,,with26mintsproducingcoppercoinsforthecity’,particularlyitswesternside,washometoseveralofChina’searlyfinancialhouses—indeed,walkalongWestHeyanStreetandthereareseverallargeEuropeanclassica,,,atthattime,fascinatingdiscoveriesthroughareasofmainlylow-riseresidentialandcommercialbuildings,includingthe“UndergroundCity”—amazeofanti-nuclearevacuationtunnelsthatwereopentovisitorsatthattime,(PhotobyBruceConnolly/)How,itsfamed“TimeHonoredBrands”—shopsrenownedfortheirhats,silks,foodstuffs,’sfirstcinema,Daguanlou,,featuringasculptureofthefatherofChinesecinema,dong,,itsprestige,runningsouthfromQianmentoZhushikouWestStreet,datesfrom2008andwasmodified,DashilarWestStreetwaspedestrianizedintoacommerciallaneandhomeforlocalprodu(PhotobyBruceConnolly/)Simplyleavingthemainbywaycanleadintoalleyslinedwi—therewouldbemanycol,DashilarisbeingseenbytravelguideslikeLonelyPlanetasbecominga”hip”’slocal-styleArtDecobuildingsbecomingcentersforcontemporaryart,erseasbackpackersandtravelers,peoplewhoprefertospendtimeinlocalareasfilleoundingrooftops,whilelookingdownonthevarietyofdomesticandWester’,studentsoftengohomebybicyclecarts,,Tan’erleadstonorth-runningYanshouStreet,shistory,andforaphotographer,aplacetoca(PhotobyBruceConnolly/)TodaytheQianmen-DashilararearemainsasasmallenclavewithinthegreaterareaofBeijing,butitsmanysurviving,twisting,mindedmemoreofavillagewithinacity,ramswhileschoolchildrenplayedont,—thepeoplewhomakethisoneofthemostfascinatingpartsofoldBeijingtoexplore,andwhere(PhotobyBruceConnolly/)QianmenDajieandJianlouTower2015.(PhotobyBruceConnolly/)Remindersofthepast-formerhomesandformerfactorybuildingsineasternQianmen2015.(PhotobyBruceConnolly/)RooftopsandtraditionalbuildingsofDashilarandQianmen2015.(PhotobyBruceConnolly/)Schoolisout!TanerHutong2015.(PhotobyBruceConnolly/)TheschoolrunTanerHutongDashilar2015.(PhotobyBruceConnolly/)ThesecuritymanandvistortoDashilar2015.(PhotobyBruceConnolly/)TraditionalfoodsinDashilar2015.(PhotobyBruceConnolly/)

  TheDemocraticPeoplesRepublicofKoreasleaderKimJongUnandUSPresidentDonaldTrumparrivedinSingaporeonSundayaheadofthefirsteverface-to-facemeetingbetweenleadersofthetwocountries,sontheagendaattheon-off-onsummitWhosinSingaporeKimandTrumparrivedi,:DPRK:leaderKimJongUn,hissisterKimYoJong,ForeignMinisterRiYongHo,DefenseMinisterNoKwangChol,:PresidentDonaldTrump,SecretaryofStateMikePompeo,AmbassadortothePhilippinesSungKim,ChiefofStaffJohnKelly,DeputyChiefofStaffJoeHagin,PresSecretarySarahSanders,NationalSecurityAdvisorJohnBolton,tballstarDennisRodman,whohasmadeseveralvisitstoPyongyang,stheformatThemeetingbetweentheleadersi,,butwhetheraformsWangGuanreportedthataone-o,Trumpsaid:“Well,,because,youknow,asadealperson,Ihavedoneverywellwithdeals.”–hed"love"toplaygolfwithKim,butwonsontheagendayang,foreigninvestmentintheDPRK,thegrantingofsecurityassurances,sstatemediaoutletKCNAsaidonMondaythata"permanentanddurablepeace-keepingmechanism"ontheKoreanPeninsula,denuclearizationof"committedtothecomplete,verifiable,irreversibledenuclearisationoftheKoreanpeninsula."Anagreementonwhat"denuclearization"meoselywatchedasthecontent–aphotooftheleadersshakinghandswouldbehistoric,a,,,willbecloselywatched,aswillthetroupeofDPRKbodyguardswhomadeheadlinesduringKim,withroadsandhotelsinSingaporesecuredbfortheleaderstogettoknoweachother,sothemostlikelyoutcome–ifrelationsarecordial–"ifitgoeswell","spurofthemoment."

  在北京、纽约、香港设立发稿中心。ChinesePresidentXiJinping(6thR,front)posesforagroupphotowithotherleadersandguestsaheadofthe18thMeetingoftheCouncilofHeadsofMemberStatesoftheShanghaiCooperationOrganization(SCO)inQingdao,eastChinasShandongProvince,June10,(Xinhua/GaoJie)ChinesePresidentXiJinpingchairsthe18thMeetingoftheCouncilofHeadsofMemberStatesoftheShanghaiCooperationOrganization(SCO)inQingdao,eastChinasShandongProvince,June10,(Xinhua/LiXueren)ChinesePresidentXiJinpingchairsthe18thMeetingoftheCouncilofHeadsofMemberStatesoftheShanghaiCooperationOrganization(SCO)inQingdao,eastChinasShandongProvince,June10,(Xinhua/LiXueren)The18thMeetingoftheCouncilofHeadsofMemberStatesoftheShanghaiCooperationOrganization(SCO)isheldinQingdao,eastChinasShandongProvince,June10,(Xinhua/DingLin)XiJinping,presidentofChinathatholdstherotatingpresidencyoftheShanghaiCooperationOrganization(SCO),addressesajointpressconferenceattheSCOsummitinQingdao,eastChinasShandongProvince,June10,,KazakhPresidentNursultanNazarbayev,KyrgyzPresidentSooronbayJeenbekov,PakistaniPresidentMamnoonHussain,RussianPresidentVladimirPutin,TajikPresidentEmomaliRahmonandUzbekPresidentShavkatMirziyoyevalsoattendedthepressconference.(Xinhua/YanYan)

  PhototakenonJune6,2018showscustomsenforcementofficersinIstanbul’sPendikporthavecaughtundocumentedmigrants,wrappedinaluminumfoiltohidefromx-raydetectors,onan18-wheeltruckenroutetoItaly.(Photo/Agencies)PhototakenonJune6,2018showscustomsenforcementofficersinIstanbul’sPendikporthavecaughtundocumentedmigrants,wrappedinaluminumfoiltohidefromx-raydetectors,onan18-wheeltruckenroutetoItaly.(Photo/Agencies)

  AviewoftheShangri-LaHotelinSingapore,June11,aHotela“specialeventarea”fortheperiodofJune10to14,fortheupcomingsummitbetweenUnitedStatesPresidentDonaldTrumpandDemocraticPeoplesRepublicofKoreasupremeleaderKimJong-un.(Photo:ChinaNewsService/MengXiangjun)GuardsworkattheShangri-LaHotelinSingapore,June11,aHotela“specialeventarea”fortheperiodofJune10to14,fortheupcomingsummitbetweenUnitedStatesPresidentDonaldTrumpandDemocraticPeoplesRepublicofKoreasupremeleaderKimJong-un.(Photo:ChinaNewsService/MengXiangjun)AviewoftheShangri-LaHotelinSingapore,June11,aHotela“specialeventarea”fortheperiodofJune10to14,fortheupcomingsummitbetweenUnitedStatesPresidentDonaldTrumpandDemocraticPeoplesRepublicofKoreasupremeleaderKimJong-un.(Photo:ChinaNewsService/MengXiangjun)AviewoftheShangri-LaHotelinSingapore,June11,aHotela“specialeventarea”fortheperiodofJune10to14,fortheupcomingsummitbetweenUnitedStatesPresidentDonaldTrumpandDemocraticPeoplesRepublicofKoreasupremeleaderKimJong-un.(Photo:ChinaNewsService/MengXiangjun)PolicecarsareseenneartheShangri-LaHotelinSingapore,June11,aHotela“specialeventarea”fortheperiodofJune10to14,fortheupcomingsummitbetweenUnitedStatesPresidentDonaldTrumpandDemocraticPeoplesRepublicofKoreasupremeleaderKimJong-un.(Photo:ChinaNewsService/MengXiangjun)

  ChinesePresidentXiJinping(C)andotherleadersattendingthe18thShanghaiCooperationOrganization(SCO)summitposeforagroupphotoaheadofabanquetinQingdao,eastChinasShandongProvince,June9,2018.(Xinhua/DingLin)ChinesePresidentXiJinpingaddressesabanquetheldforguestsattendingthe18thShanghaiCooperationOrganization(SCO)summitinQingdao,eastChinasShandongProvince,June9,2018.(Xinhua/XieHuanchi)ChinesePresidentXiJinping(C,front)andguestsattendingthe18thShanghaiCooperationOrganization(SCO)summitheadforabanquetinQingdao,eastChinasShandongProvince,June9,2018.(Xinhua/LiXueren)AbirdrestsonthestemofalotusflowerintheHuangshanscenicareainAnhuiprovinceonJune10,,astemperaturescontinuetorise.(Photo/Asianewsphoto)AbirdrestsonthestemofalotusflowerintheHuangshanscenicareainAnhuiprovinceonJune10,,astemperaturescontinuetorise.(Photo/Asianewsphoto)AbirdrestsonthestemofalotusflowerintheHuangshanscenicareainAnhuiprovinceonJune10,,astemperaturescontinuetorise.(Photo/Asianewsphoto)AbirdrestsonthestemofalotusflowerintheHuangshanscenicareainAnhuiprovinceonJune10,,astemperaturescontinuetorise.(Photo/Asianewsphoto)TwobirdsrestonthestemofalotusflowerintheHuangshanscenicareainAnhuiprovinceonJune10,,astemperaturescontinuetorise.(Photo/Asianewsphoto)

  

  武汉出台《关于维护住房公积金缴存职工购房贷款权益的通知》

 
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建升科技上亿元采购"无基础" 少缴社保近千万元

2019-05-20 05:45:59 来源: 证券市场周刊·红周刊(北京)
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(原标题:建升科技上亿元采购“无基础”,少缴社保近千万元)

主要从事通信系统配套件、锌铝合金结构铸件及铸件模具研发、设计、制造和销售的建升科技,近期发布了招股说明书(申报稿),拟在深市中小板公开发行不超过3436.34万股。

从深圳市建升科技股份有限公司(简称“建升科技”)披露的招股书看,营业收入、净利润呈现出增长态势,形势一片向好,然而,《红周刊》记者在深入研究后发现,该公司不仅在采购、销售以及存货方面,均存在财务勾稽关系异常,且还少缴社保近千万元。

上亿元采购金额“无基础”

从招股书披露的数据看,建升科技在报告期内(2014年至2016年,下同)各年度均有较大金额的采购活动,而如果把这些数据和招股书中的合并现金流量表作对比,可发现该公司的采购金额与现金流量之间存在着上亿元的差额,这个差额并没有获得应付账款等经营性负债数据的支撑。

以2016年经营情况为例,公司在2016年度一共进行了总金额高达55214.85万元的采购活动,参考其适用的增值税税率17%,则含税的采购总额应该是64601.37万元,相较合并现金流量表中“购买商品、接受劳务支付的现金”一项的45005.30万元,采购总额中仍有19596.08万元需要形成相应的应付款项增加额,或者预付款项的减少额。

从资产负债表中披露的数据看,建升科技在2016年年末有应付账款余额17120.49万元,没有应付票据,也没有披露具体的应付票据背书转让情况,应付账款余额相比上年17921.93万元并没有增加,相反减少了801.44万元,理论上这必然进一步导致当年预付款项的减少,可让人惊讶的是,预付款项不仅没有减少,反而增加了23.33万元,一来一去,有高达2.04亿元的差额既没有相应的采购现金流量作支撑,也没有形成相关的应付账款增加或者预付款项的减少。是什么原因导致营业收入不到10亿元的公司存在如此大的差额呢?

以同样的方法去测算2015年情况,可以发现仍有类似现象存在。按一般的财务逻辑推算,2015年度公司的含税采购总额55730.06万元,比“购买商品、接受劳务支付的现金”项的42238.67万元多出了13491.39万元,这个差额也应当形成相应的应付款项或预付款项。但是,2015年建升科技应付账款不但没有增加,反而大大减少了1119.67万元,相较于此,预付款项减少的302.04万元远远不足。整体核算下来,2015年有1.43亿元左右的含税采购金额需要公司去做进一步解释,为何没有形成现金流量或者相应的应付账款、预付款项?

在报告期内,最近两年连续存在上亿元的采购金额与现金流量、经营性债务关系之间的异常差额,这又是否是使用票据支付等非付现的项目造成的影响呢?对此,建升科技并没有作出具体的披露。但记者认为,无论如何,对于一家营业收入并没超过10亿元的公司而言,就算存在多达2亿元的非付现调整项目,其合理性也是令人生疑的。

原材料“不翼而飞”

采购方面,除了现金流量和采购金额之间存在不匹配情况之外,《红周刊》记者在建升科技招股书中还发现,公司有较大部分原材料在采购回来之后,既没有形成用于生产的直接材料,也没有形成新增的库存,不知道去了何方?

2016年,建升科技主要原材料采购额为45017.10万元,而同期营业成本中的直接材料金额为40337.65万元。因此,至少有4679.45万元的原材料在采购回来之后,并没有以直接材料的形式转入到营业成本中去,且招股书中也没有披露这部分原材料直接出售的情况,因此在一般的生产经营活动中,这在年末势必会形成相应的原材料库存增加额,或者以在产品、产成品等形式进入存货,使存货新增相应的金额。

但是,根据建升科技招股书披露的数据,2016年年末,该公司有库存原材料2268.49万元,和上年末的4425.56万元相比不但没有增加,反而减少了2157.07万元,这种相反方向的变化,使得差额进一步扩大。与此同时,在产品、库存商品、委托加工物资等原材料之外的其他存货资产合计为18247.29万元,相比2015年末也仅新增了2489.64万元。一减一增,原材料采购金额与直接材料、新增库存之间的差额仍存在4346.88万元的差额。问题在于,这个差额从公司现有披露的数据看,并未找到合理的去向,就这样“不翼而飞”了?

不仅2016年如此,2015年也同样存在类似情况。当年公司的主要原材料采购金额为36585.53万元,比营业成本中的直接材料36562.26万元多出了23.27万元,然而同期库存原材料不但没有增加,反而减少了814.20万元,其他存货的新增额也达到201.63万元,综合核算,当年共有635.84万元的原材料采购不知去向。当然,这635.84万元差额相较2016年的4346.88万元差额而言还是相对较小,似乎忽略不计也无碍,但需要注意的是,如果把连续这两年出现差额情况放在一起考虑,则可发现该公司原材料数据勾稽关系是有差异的,且在2016年时,这种差异金额还约占全年原材料采购总额的十分之一。如此严重情况,是需要建升科技在上市前作出合理解释的。

超过2亿元营业收入不知从何而来

在报告期内,建升科技的营业收入虽然从表面上看呈现出增加的趋势,但如果把该公司的营业收入情况与资产负债表、现金流量表中数据作交叉对比,则可发现该公司2015年和2016年都有约2亿元的营业收入无法得到正常生产经营逻辑的解释,如同无源之水、无本之木。

招股书披露,建升科技2016年实现营收9.55亿元,考虑增值税因素影响,其含税营收为11.17亿元,而现金流量表中显示该年度的“销售商品、提供劳务收到的现金”为8.86亿元,也就是说,从正常的财务勾稽关系看,两项金额之间的2.31亿元差额,应该形成相应的应收款项增加额,或者预收款项减少额。然而,从公司招股书披露的相关数据看并非如此。

在2016年,该公司有应收票据0.24亿元、应收账款1.16亿元,整体核算应收款项合计1.40亿元,对比2015年末相关项目余额,应收款项余额新增206.65万元,当年的预收款项余额为48.52万元,相比2015年末的51.49万元减少了2.97万元,可以说是微不足道的。因此,把这两个项目新增余额综合考虑,则有2.29亿元的营业收入既没有相应的现金流量支撑,也没有形成相应的应收账款或预收账款的增减额。

同样的方法去测算2015年数据,也可发现该公司在2015年度同样存在1.97亿元的差额既没有形成现金流量,也没有形成经营性应收债权。其中,含税营业收入比“销售商品、提供劳务收到的现金”多出了2.06亿元,但是应收款项余额合计仅比上年增加了841.55万元,而预收款项余额比上年减少了106.71万元。

由上分析,公司连续两年存在含税营收未能获得合理的现金流或负债数据的支撑,多达2亿多元的营业收入不知从何而来。

少缴近千万元社保

在招股书中,建升科技既未直接披露职工薪酬总额,也未披露社保缴纳比例、为员工缴纳的社会保险费总额等情况,只仅仅披露了社保缴纳人数等少量信息。对于建升科技社保的具体缴纳情况,《红周刊》记者通过东莞市社保局网站查询到当地“五险”的单位缴纳比例平均合计约为15%,结合该公司披露的成本、管理费用、销售费用等信息,粗略推算出该公司职工薪酬总额及社保缴纳金额。

以2014年为例,营业成本中的直接人工是5951.37万元,在一般情况下,该金额应是已经销售的产品中包含的生产人员薪酬。在未销售的尚在存货中的库存商品及在产品中,同样也包含了一定的直接人工部分,假设在产品完工程度为50%,并且存货也按营业成本中的直接人工占比(2014年为10.56%)推算,则该年度在产品和库存商品中包含的直接人工分别大概是147.46万元和1341.73万元。再加上公司所披露的管理费用中职工薪酬811.71万元和销售费用的职工薪酬433.54万元,可推算出2014年度职工薪酬总额大概是8685.81万元。考虑到当地“五险”的单位缴纳比例是15%,剔除“五险”部分之后,实际发放的职工工资总额大约为7382.94万元。

招股书披露,2014年建升科技员工总数为2255人,以7382.94万元职工薪酬总额核算,每人每月工资大概在2700元左右,对比东莞社保局当时公布的社保缴纳基数,这属于正常的社保缴纳基数。由于当地社保局公布的基本养老保险的单位缴纳比例是13%,按此比例计算,如果全员全额缴纳基本养老保险的话,则该项费用理论上应该是959.78万元,可招股书披露,该年度仅592人缴纳了基本养老保险,按缴纳基数核算,缴纳费用仅有296.43万元。如果公司制度合规需要全额缴纳,则意味着将要补缴663.35万元,当然,如考虑基本医疗、失业、工伤、生育等险种未缴纳费用,则补缴费用或更大。同样的方法推算2015年和2016年数据,该公司也分别少缴漏缴社保分别达到383.69万元和32.97万元左右。

整体核算下来,三年中,仅社保一项就少缴了1000万元左右,一旦建升科技被要求补缴这些费用,则将直接减少的净利润达1000万元左右。成本的增加,将使得公司在报告期内的净利率、收产收益率等指标也将出现相应变化,由此可能会导致公司现有经营业绩数据出现明显下滑。

钟齐鸣 本文来源:证券市场周刊·红周刊 作者:胡振明 责任编辑:钟齐鸣_NF5619
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