中喜會(huì)計(jì)師事務(wù)所有限責(zé)任公司

關(guān)于深圳文科園林股份有限公司

首次公開(kāi)發(fā)行股票申請(qǐng)文件反饋意見(jiàn)的回復(fù)

中國(guó)證券監(jiān)督管理委員會(huì)：

根據(jù)貴會(huì)2012年11月29日出具的中國(guó)證監(jiān)會(huì)行政許可項(xiàng)目審查反饋意見(jiàn)通

知書(shū)第120938號(hào)《深圳文科園林股份有限公司首發(fā)申請(qǐng)文件反饋意見(jiàn)》（以下簡(jiǎn)

稱(chēng)“《反饋意見(jiàn)》”）和證監(jiān)會(huì)補(bǔ)充反饋意見(jiàn)的要求，申報(bào)會(huì)計(jì)師一一中喜會(huì)計(jì)

師事務(wù)所有限責(zé)任公司，對(duì)反饋意見(jiàn)所涉及的問(wèn)題進(jìn)行了認(rèn)真核查，現(xiàn)將反饋意

見(jiàn)核查落實(shí)情況回復(fù)如下：

［反饋意見(jiàn)6］請(qǐng)保薦機(jī)構(gòu)、會(huì)計(jì)師核查說(shuō)明各報(bào)告期主要工程項(xiàng)目的實(shí)施及

核算情況，包括但不限于期末各工程項(xiàng)目的合同總價(jià)款、預(yù)計(jì)合同成本、開(kāi)工

時(shí)間、本期工程施工成本、期末完工進(jìn)度、完工進(jìn)度確認(rèn)方法、甲方確認(rèn)情況、

報(bào)告期收入確認(rèn)金額、累計(jì)工程施工成本、累計(jì)工程施工毛利、工程結(jié)算金額、

工程施工存貨余額、應(yīng)收賬款回款金額、應(yīng)收賬款余額等；請(qǐng)保薦機(jī)構(gòu)、會(huì)計(jì)

師核查并披露發(fā)行人與收入確定、預(yù)算制定相關(guān)的內(nèi)控制度及執(zhí)行情況，對(duì)發(fā)

行人報(bào)告期各工程項(xiàng)目完工進(jìn)度的確認(rèn)方法、確認(rèn)結(jié)果、確認(rèn)依據(jù)是否符合企

業(yè)會(huì)計(jì)準(zhǔn)則相關(guān)規(guī)定以及公司的會(huì)計(jì)政策進(jìn)行核查

意見(jiàn)回復(fù)：

一、各報(bào)告期主要工程項(xiàng)目的實(shí)施及核算情況，包括但不限于期末各工程項(xiàng)

目的合同總價(jià)款、預(yù)計(jì)合同成本、開(kāi)工時(shí)間、本期工程施工成本、期末完工進(jìn)

度、完工進(jìn)度確認(rèn)方法、甲方確認(rèn)情況、報(bào)告期收入確認(rèn)金額、累計(jì)工程施工

成本、累計(jì)工程施工毛利、工程結(jié)算金額、工程施工存貨余額、應(yīng)收賬款回款

金額、應(yīng)收賬款余額情況

會(huì)計(jì)師對(duì)報(bào)告期合同總金額500萬(wàn)元以上的工程項(xiàng)目進(jìn)行了核查，其中2010

年確認(rèn)工程收入24,019.97萬(wàn)元，占當(dāng)期營(yíng)業(yè)收入的77.88%；2011年確認(rèn)工程收

入50,325.21萬(wàn)元，占當(dāng)期營(yíng)業(yè)收入的80.63版2012年確認(rèn)工程收入61,346.78

萬(wàn)元，占當(dāng)期營(yíng)業(yè)收入的86.96%。各工程項(xiàng)目的實(shí)施及核算具體情況如下：

2012年合同總金額500萬(wàn)元以上工程實(shí)施和核算情況

單位：萬(wàn)元

工程施工-合同成本工程施工-合同毛利工程結(jié)算建造合同

開(kāi)工建造合同

序號(hào)工程名稱(chēng)期末余額

本期累計(jì)期末余額本期累計(jì)期末余額本期累計(jì)期末余額備注

時(shí)間期初余額

(1)+(2)?(3)

增加額增加額(1)增加額增加額(2)增加額增加額(3)

1沈陽(yáng)恒大華府首期國(guó)建工程201044.52152.99756.14756.1430.67186.31186.31103.72817.99817.99124.46

2沈陽(yáng)恒大綠洲二期及三期園建工程2011127.4338.72346.99346.9814.3478.1678.1754.98299.64299.65125.50

3沈陽(yáng)恒大城首期二期及三期園建工程201053.60176.16312.28312.2851.6994.4494.45147.12272.39272.40134.33

營(yíng)口恒大江灣首期園建銷(xiāo)售區(qū)域園建景觀

42011190.8595.54636.39636.3816.80133.55133.5667.18533.93533.93236.01

工程

5大連廟嶺二期項(xiàng)目硬質(zhì)景觀承包工程201141.80263.21403.33403.3356.3992.3392.33210.63344.89344.89150.77

大化集團(tuán)搬遷及周邊改造(鉆石灣)項(xiàng)目B1

62012-524.07524.07524.07123.27123.27123.27354.56354.56354.56292.78

地塊展示區(qū)景觀綠化工程

7大連高新萬(wàn)達(dá)廣場(chǎng)園林景觀工程2012-625.29625.29625.29219.86219.86219.86715.57715.57715.57129.58

8中海紫御觀邸一期景觀綠化工程【標(biāo)段2012-461.19461.19461.19144.17144.17144.17465.27465.27465.27140.09

大連紅旗谷項(xiàng)目東區(qū)別墅園林景觀(二期)

92012-597.87597.87597.87171.85171.85171.85490.41490.41490.4127931

工程

普蘭店市鞍子河建設(shè)項(xiàng)目升級(jí)改造工程I

102012-3,192.933,192.933,192.931,670.751,670.751,670.754,067.564,067.564,067.56796.12

段景觀工程

長(zhǎng)白山國(guó)際旅游度假區(qū)北區(qū)捐建項(xiàng)目、購(gòu)

11物中心、政府廣場(chǎng)及市政公園景觀工程(二2011367.851,391.632,453.132,453.13385.24723.69723.701,322.352,354.452,354.45822.38

標(biāo)段)

工程施工-合同成本工程施工??合同毛利工程結(jié)算建造合同

開(kāi)工建造合同

序號(hào)工程名稱(chēng)期末余額備注

本期累計(jì)期末余額本期累計(jì)期末余額本期累計(jì)期末余額

時(shí)間期初余額

(1)+(2)?(3)

增加額增加額(1)增加額增加額(2)增加額增加額(3)

12長(zhǎng)白山國(guó)際旅游度假區(qū)北區(qū)二期景觀工程20113.61790.67794.28794.28281.79281.79281.79791.57791.57791.57284.50

13哈爾濱恒大綠洲首期園建景觀工程2011217.14184.41744.48744.4823.40145.42145.4293.38558.33558.33331.57

14大慶薩爾圖萬(wàn)達(dá)廣場(chǎng)項(xiàng)目園林景觀工程2011220.94716.601,311.871,311.86228.21378.75378.75868.141,393.011393.01297.60

15大慶恒大綠洲首期銷(xiāo)售區(qū)園建景觀工程2011153.93626.92780.85780.85194.62194.62194.62706.25706.25706.25269.22

16牡丹江恒大綠洲首期銷(xiāo)售區(qū)園建工程2012-80.2680.2680.2624.5924.5924.5978.4978.4978.4926.36

齊齊哈爾恒大翡翠華庭首期銷(xiāo)售區(qū)園建工

172012-9.599.599.5936.1536.1536.15100.06100.06100.06-54.32

程

18齊齊哈爾恒大名都首期園建工程2012-155.97155.97155.9756.0756.0756.07162.26162.26162.2649.78

19石家莊恒大名都首期園建工程201060.22252.12443.80443.8052.88104.30104.30188.10370.98370.99177.11

20石家莊恒大御景半島首期園建工程2011109.37760.521,101.771,101.77178.63273.80273.81632.24959.29959.29416.29

21河北晉州歐景城環(huán)境景觀工程20115.08184.77324.76324.7662.51)00.96100.96183.19356.55356.5569.17

石家莊市河心島開(kāi)發(fā)項(xiàng)目樣板間及公共區(qū)

222012-517.57517.57517.57173.73173.73173.73561.3256132561.32129.98

域景觀工程

23石家莊祥云國(guó)際東一區(qū)園建景觀工程2012-631.19631.19631.19153.57153.57153.57546.92546.92546.92237.84

24太原恒大名都開(kāi)盤(pán)區(qū)首期園建工程200993.818.33428.77-9.58169.39-88.14574.58--己結(jié)算

蘭亭一御湖城項(xiàng)目一期展示區(qū)園建、綠化

252011-11.87163.211,104.52-12.14219.19-142.161,302.39--已結(jié)算

及人工湖分包工程

26太原恒大綠洲二期園建工程2012-622.03622.03622.03227.65227.65227.65634.18634.18634.18215.50

27太原恒大名都首期園建工程2012-55.3355.3355.3331.4031.4031.4084.7084.7084.702.03

28大同恒大綠洲首期銷(xiāo)售區(qū)域園建工程2012-517.88517.88517.88114.06114.06114.06466.35466.35466.35165.59

工程施工-合同成本工程施工??合同毛利工程結(jié)算建造合同

開(kāi)工建造合同

序號(hào)工程名稱(chēng)期末余額備注

本期累計(jì)期末余額本期累計(jì)期末余額本期累計(jì)期末余額

時(shí)間期初余額

?

增加額增加額(1)增加額增加額(2)增加額增加額(3)(1)+(2)(3)

29運(yùn)城恒大名都首期開(kāi)盤(pán)區(qū)園建景觀工程2012-447.67447.67447.67156.38156.38156.38398.20398.20398.20205.85

30太鋼濱河小區(qū)景觀綠化設(shè)計(jì)施工工程2012-1,329.161,329.161,329.16387.75387.75387.751,391.401,391.401,391.40325.51

31天津恒大綠洲首期(公建區(qū))園建工程2010996.22954.022.966.022.966.02354.901,070.021.070.021,036.822,767.722,767.731.26831

32天津山水城首期銷(xiāo)售展示區(qū)園建景觀工程2011376.65269.311,253.781,253.7861.65360.05360.06221.861,128.081,128.08485.76

天津恒大盤(pán)山金碧天下首期公建區(qū)其他剩

3320118.851,253.991,262.841,262.85523.11523.11523.111,324.811,324.811,324.81461.15

余工程

北上海恒大威尼斯水城項(xiàng)目首?期(二標(biāo)

342010255.79905.991,513.721,513.72410.54635.49635.491,053.991,630.881,630.8851833

段)園建工程

35南京恒大金碧天下華府景觀工程201057.51367.00508.96508.96142.75189.18189.18402.44533.32533.32164.82

北上海恒大威尼斯水城項(xiàng)目首一期(二標(biāo)

362012-3,407.513,407.513,407.511,333.021,333.021,333.023,556.073,556.073.556.071,184.46

段環(huán)湖東路、人工湖)園建工程

北上海恒大威尼斯水城首期水系混凝土以

372012-1J73.951,173.951,173.95341.45341.45341.451,204.421,204.421.204.42310.98

及瓷片鋪貼施工工程

38合肥恒大城小區(qū)首期國(guó)建工程2010260.81341.301,132.341,132.3599.90331.81331.80328.301,090.44L090.44373.71

39淮北恒大名都首期園建工程2010312.4050.46770.02770.0211.55250.92250.9132.05678.58678.5834235

40淮南聯(lián)華金水城啟動(dòng)區(qū)園林景觀工程2011-54.18270.34839.61839.6033.51250.06250.07130.00970.00970.00119.67

41淮南聯(lián)華金水城一期景觀二標(biāo)段2012-597.61597.61597.61176.24176.24176.24650.33650.33650.33123.52

42淮南聯(lián)華金水城會(huì)所室外景觀工程2012-477.11477.11477.11122.52122.52122.52528.67528.67528.6770.96

六安華邦?錦繡華府三期C區(qū)室外景觀及

43?期小高層A15、A16.B11樓前后景觀工2010195.86167.28560.12-52.59179.32-402.87726.58--已結(jié)算

程

工程施工-合同成本工程施工??合同毛利工程結(jié)算建造合同

開(kāi)工建造合同

序號(hào)工程名稱(chēng)期末余額備注

本期累計(jì)期末余額本期累計(jì)期末余額本期累計(jì)期末余額

時(shí)間期初余額

?

增加額增加額(1)增加額增加額(2)增加額增加額(3)(1)+(2)(3)

44蒙城縣城南新區(qū)水系景觀工程2011310.14201.74987.42987.42115.92421.88421.88349.481,130.98IJ30.98278.32

45南昌恒大綠洲首期住宅區(qū)園建工程2010253.56155.04743.44743.4425.23179.21179.2180.11568.93568.92353.73

46新余恒大雅苑首期園建工程2010135.1387.74420.63420.6314.81104.58104.58181.00468.53468.5356.68

47南昌恒大綠洲二期園建工程2012-201.05201.05201.0594.7394.7394.73267.83267.83267.8327.95

48泓泰馬洛卡半島園林景觀工程201018.3924.46156.98-2.0255.79-39.57207.47--已結(jié)算

49天越灣住宅一期園林景觀工程201116.73499.30516.03516.03156.59156.59156.59600.il600.11600.1172.51

50鄭州中原萬(wàn)達(dá)廣場(chǎng)商業(yè)園林景觀招標(biāo)工程2011500.20222.751.190.05-56.60349.50-690.201,450.20--已結(jié)算

51鄭州恒大金碧天下首期銷(xiāo)售區(qū)域園建工程2012-574.25574.25574.25194.21194.21194.21575.56575.56575.56192.90

52鄂州恒大金碧天下東北岸環(huán)湖區(qū)園建工程2(X)9713.28250.492,004.182,(X)4.1853.92699.34699.34144.461,830.291,830.29873.23

53武漢恒大城首期園建工程2008352.24218.451.368.031,368.0349.21596.11596.11111.741,455.981.455.98508.16

54武漢恒大綠洲首期園建工程2008371.3574.13948.49948.5014.14346.41346.4135.77871.05871.05423.86

武漢恒大綠洲二期北區(qū)(不含主入口)、南

552010140.5793.34411.56411.5637.00147.68147.6796.98385.31385.31173.92

區(qū)園建工程

56武漢恒大綠洲三期A、B、C地塊園建工程2012-77.2977.2977.2923.8523.8523.8573.1973.1973.1927.95

57長(zhǎng)沙恒大華府首期園建工程2008268.9829.451,421.821,421.829.39456.77456.7628.371,599.141,599.14279.44

58長(zhǎng)沙恒大綠洲首期園建工程2009495.51320.85L470.401,470.40111.39529.98529.98297.141,369.771,369.77630.61

59瀏陽(yáng)行政中心東廣場(chǎng)園建景觀工程2011210.9143.50719.03--152.17-264.34881.13--已結(jié)算

60洞庭湖國(guó)際公館一期示范區(qū)景觀綠化工程201192.51421.521,027.251,027.25146.25396.62396.63324.551,088.141,088.13335.75

61洞庭湖國(guó)際公館?期C1區(qū)景觀綠化工程2012-619.16619.16619.16239.08239.08239.08540.09540.09540.09318.15

工程施工-合同成本工程施工??合同毛利工程結(jié)算建造合同

開(kāi)工建造合同

序號(hào)工程名稱(chēng)期末余額備注

本期累計(jì)期末余額本期累計(jì)期末余額本期累計(jì)期末余額

時(shí)間期初余額

?

增加額增加額(1)增加額增加額(2)增加額增加額(3)(1)+(2)(3)

東莞萬(wàn)科金域松湖項(xiàng)目一期一、二標(biāo)綠化

622012-415.81415.81415.81161.10161.10161.10536.55536.55536.5540.36

工程

深圳萬(wàn)科沙灣?期展示區(qū)公園內(nèi)室外園建

63201196.10165.32653.43653.4237.77175.76175.76175.00705.00705.00124.18

工程

64羅浮天賦二區(qū)8，1一87#園林景觀工程2012-479.15479.15479.15169.93169.93169.93415.81415.81415.81233.27

65從化富力泉天下F2區(qū)園建及水電工程2012-346.16346.16346.16130.12130.12130.12405.53405.53405.5370.75

66東莞萬(wàn)科紫臺(tái)二期園建工程2012-175.20175.20175.2060.2860.2860.28193.90193.90193.9041.58

67惠州帝景灣二期西區(qū)景觀工程一園建工程200850.57-531.67--77.61-42.89601.60--已結(jié)算

金碧海岸酒店西面B、C、D區(qū)部分園建及

682007110.9086.80650.78650.7830.90180.81180.82214.94817.93817.9313.67

水電工程

69觀瀾格蘭云天大酒店園林景觀工程2010253.37176.00965.66965.6531.89213.38213.38132.34850.12850.12328.91

廣東恒大國(guó)際足球?qū)W校首期(主入口、足球

702012-644.44644.44644.44224.07224.07224.07637.07637.07637.07231.44

中心廣場(chǎng)除外)及富民路園建景觀工程

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