公告日期：2019-05-23

关于二十一世纪空间技术应用股份有限公司首次公开发行股票并在科创板上市申请文件
第二轮审核问询函的回复

保荐机构（主承销商）

二零一九年五月

上海证券交易所：

根据贵所2019年5月14日下发的《关于二十一世纪空间技术应用股份有限公司首次公开发行股票并在科创板上市申请文件的第二轮审核问询函》（上证科审（审核）〔2019〕116号）（以下简称“问询函”）的要求，二十一世纪空间技术应用股份有限公司（以下简称“发行人”、“公司”、“世纪空间”）会同保荐机构中信建投证券股份有限公司（以下简称“保荐机构”）、发行人律师北京国枫律师事务所（以下简称“发行人律师”）、发行人会计师信永中和会计师事务所（特殊普通合伙）（以下简称“申报会计师”），本着勤勉尽责、诚实守信的原则，就问询函所提问题逐条进行了认真调查、核查及讨论，并完成了《二十一世纪空间技术应用股份有限公司首次公开发行股票并在科创板上市申请文件第二轮审核问询函的回复》（以下简称“问询函回复”），同时按照问询函的要求对《二十一世纪空间技术应用股份有限公司首次公开发行股票并在科创板上市招股说明书》（以下简称“招股说明书”）进行了修订和补充。

如无特殊说明，本问询函回复中简称与招股说明书中简称具有相同含义，涉及对申请文件修改的内容已用楷体加粗标明。

黑体加粗 问询函所列问题

宋体 对问询函所列问题的回复

楷体加粗 对问询函所列问题的回复及涉及修改招股说明书等申请文件的内容

在本问询函回复中，若合计数与各分项数值相加之和在尾数上存在差异，均为四舍五入所致。

目 录

问题1、关于卫星星座固定资产································································ 3问题2、关于客户及可持续性··································································24问题3、关于重大项目的会计处理····························································51问题4、关于应收账款···········································································65问题5、关于发行人偿债能力··································································90问题6、关于发行人控制权稳定及独立性···················································96问题7、关于发行人股东······································································110问题8、关于发行人、实际控制人、控股股东与其他股东的资金往来·············116问题9、关于收购北京天目业绩补偿变更·················································122问题10、关于业务资质·······································································153问题11、关于技术水平及行业地位························································161问题12、关于供应商和采购情况···························································171问题13、关于收入确认·······································································182问题14、关于无形资产·······································································191问题15、关于其他非流动资产······························································214问题16、关于销售费用、管理费用、研发费用·········································217问题17、关……
[点击查看PDF原文]

提示：本网不保证其真实性和客观性，一切有关该股的有效信息，以交易所的公告为准，敬请投资者注意风险。