長春一東(600148)公告正文

長春一東離合器股份有限公司2004年半年度報告

公告日期:2004-07-29


                 長春一東離合器股份有限公司2004年半年度報告

    目錄
    一、重要提示
    二、公司基本情況
    三、股本變動和主要股東持股情況
    四、董事、監事、高級管理人員情況
    五、管理層討論與分析
    六、重要事項
    七、財務報告
    八、備查文件
    附表資産負債表
    資産減值準備表
    利潤及利潤分配表
    現金流量表
    一、重要提示
    公司董事會及董事保證本報告所載資料不存在虛假記載、誤導性陳述或者重大遺漏,並對其內容的真實性、準確性和完整性承擔個別及連帶責任。
    公司半年度財務報告未經審計。
    公司董事長姜成顏、公司總會計師劉金忠及財務部長馮秀艷聲明:保證半年度報告中財務報告的真實、完整。
    二、公司基本情況
    (一)公司名稱(中文):長春一東離合器股份有限公司
    (英文):Changchun Yidong Clutch Co., Ltd.
    (二)公司股票上市交易所:上海證券交易所
    股票簡稱:長春一東
    股票代碼:600148
    (三)公司註冊地址:長春市朝陽區繁榮路17-1 號
    公司辦公地址:長春市朝陽區繁榮路17-1 號
    郵遞區號:130012
    電子信箱:600148@ccyd.com.cn
    (四)公司法定代表人:姜成顏
    (五)公司董事會秘書:王有年
    聯繫地址:長春市朝陽區繁榮路17-1 號
    電話:0431—5173591—6224
    傳真:0431—5174234
    董事會證券事務代表:杜影
    電話:0431—5173591—6944
    電子信箱:600148@ccyd.com.cn
    (六)指定資訊披露報紙:上海證券報中國證券報
    指定登載公司半年度報告的國際網際網路網址:
    http://www.sse.com.cn
    半年度報告備置地點:公司證券部
    (七)主要財務數據和指標
    單位:元
                                                               本報告期末
流動資産                                                   285,625,170.79
流動負債                                                   130,137,630.77
總資産                                                     415,472,414.37
股東權益(不含
少數股東權益)                                              275,279,478.20
每股凈資産                                                           1.95
調整後的每股凈
資産                                                                 1.90
報告期上年同期本報告期比上年同
期增減(%)
凈利潤                                                       8,732,089.76
扣除非經常性損
益的凈利潤                                                   9,056,585.86
每股收益                                                            0.062
凈資産收益率                                                        3.17%
經營活動産生的
現金流量凈額                                               -10,890,158.26

本報告期末                                                       上年度末
流動資産                                                   221,782,077.12
流動負債                                                    68,452,669.42
總資産                                                     355,736,591.88
股東權益(不含
少數股東權益)                                              277,868,704.44
每股凈資産                                                           1.96
調整後的每股凈
資産                                                                 1.91
報告期上年同期本報告期比上年同
期增減(%)
凈利潤                                                       9,376,221.94
扣除非經常性損
益的凈利潤                                                   9,558,561.22
每股收益                                                            0.066
凈資産收益率                                                        3.37%
經營活動産生的
現金流量凈額                                                 8,962,417.93

本報告期末                                               本報告期比年初數
                                                                 增減(%)
流動資産                                                           28.79%
流動負債                                                           90.11%
總資産                                                             16.79%
股東權益(不含
少數股東權益)                                                      -0.93%
每股凈資産                                                         -0.51%
調整後的每股凈
資産                                                               -0.52%
報告期上年同期本報告期比上年同
期增減(%)
凈利潤                                                             -6.87%
扣除非經常性損
益的凈利潤                                                         -5.25%
每股收益                                                           -6.87%
凈資産收益率                                                       -0.20%
經營活動産生的
現金流量凈額                                                     -221.51%
    注1:本報告期流動資産與流動負債增幅較大。流動資産基本上隨銷售量、銷售收入同比增長,在正常增長範圍內;流動負債增加除銷售增長因素外,還有以下因素影響:一是上期末在留存收益中列示的現金股利1132 萬元本期經股東大會決議分配轉入"應付股利",二是本期從銀行借入短期借款2000 萬元。
    注2:非經常性損益金額為-324,496.10 元,具體項目及金額為:
    單位:元
罰款凈收入                                                      79,954.07
處置固定資産凈收益                                              33,432.00
處置固定資産凈損失                                             490,146.19
捐贈支出                                                         5,000.00
非經常損益的所得稅影響金額                                     -57,264.02
扣除所得稅影響後的非經常性                                    -324,496.10
損益合計
    三、股本變動和主要股東持股情況
    (一)報告期內公司股份總數及結構未發生變動。
    (二)報告期末股東總數為25,934 戶。
    (三)主要股東持股情況介紹
    2004年6月30日擁有公司股份前十名股東情況
股東名稱(全稱)                      報告期內                     報告期末
                                        增減                     持股數量
吉林東光集團有限公司                       0                     60854309
中國第一汽車集團公司                       0                     38662141
余長清                                 92741                       524699
北京大亞偉業科技發展                  170370                       429450
有限公司
汪廷秀                                    --                       368841
劉永                                  105099                       165099
蘇建民                                     0                       105210
周斌                                   22100                       105000
何清秀                                     0                       100000
林訓琴                                 20000                       100000

股東名稱(全稱)                             比例                  股份類別
                                           (%)                 (已流通或
                                                                  未流通)
吉林東光集團有限公司                     43.00%                    未流通
中國第一汽車集團公司                     27.32%                    未流通
余長清                                   0.371%                    流通股
北京大亞偉業科技發展                     0.303%                    流通股
有限公司
汪廷秀                                   0.261%                    流通股
劉永                                     0.117%                    流通股
蘇建民                                   0.074%                    流通股
周斌                                     0.074%                    流通股
何清秀                                   0.071%                    流通股
林訓琴                                   0.071%                    流通股

股東名稱(全稱)             質押或凍結                            股東性質
                           的股份數量                         (國有股東或
                                                                外資股東)
吉林東光集團有限公司     未質押或凍結                        國有法人股東
中國第一汽車集團公司     未質押或凍結                        國有法人股東
余長清                           不詳                          社會公眾股
北京大亞偉業科技發展             不詳                          社會公眾股
有限公司
汪廷秀                           不詳                          社會公眾股
劉永                             不詳                          社會公眾股
蘇建民                           不詳                          社會公眾股
周斌                             不詳                          社會公眾股
何清秀                           不詳                          社會公眾股
林訓琴                           不詳                          社會公眾股
    公司前十名股東中,國有法人股東之間無關聯關係,社會公眾股東未知。
    2004年6月30日公司前十名流通股股東持股情況
股東名稱(全稱)                                       期末持有流通股的數量
余長清                                                             524699
北京大亞偉業科技發展有限公司                                       429450
汪廷秀                                                             368841
劉永                                                               165099
蘇建民                                                             105210
周斌                                                               105000
何清秀                                                             100000
林訓琴                                                             100000
吳菁                                                               100000
劉欽銘                                                             100000

股東名稱(全稱)                                      種類(A、B、H股或其他)
余長清                                                            流通A股
北京大亞偉業科技發展有限公司                                      流通A股
汪廷秀                                                            流通A股
劉永                                                              流通A股
蘇建民                                                            流通A股
周斌                                                              流通A股
何清秀                                                            流通A股
林訓琴                                                            流通A股
吳菁                                                              流通A股
劉欽銘                                                            流通A股
    (四)報告期內公司控股股東未發生變更。
    四、董事、監事、高級管理人員情況
    (一)報告期內公司董事、監事及高級管理人員持有公司股票情況未發生變動。
    (二)報告期內公司董事、監事、高級管理人員的聘任、解聘情況
    1、2004 年5 月21 日,公司2003 年度股東大會以分項表決形式審議通過了董事會換屆選舉議案。經換屆選舉,董事會由10 名董事調整至9 名董事,股東大會選舉姜成顏、于中赤、李明泉、劉斌、郝永德、劉金忠為公司第三屆董事會董事,選舉康立國、毛志宏、宋傳學為公司第三屆董事會獨立董事。公司第二屆董事會副董事長劉德玉、董事李景華、竇燕飛,獨立董事張文華不再擔任董事職務。新一屆董事會選舉姜成顏為董事長、于中赤為副董事長。董事會繼續聘任王有年擔任公司董事會秘書。
    2、2004 年5 月21 日,公司2003 年度股東大會以分項表決形式審議通過了監事會換屆選舉議案,股東大會選舉田向立、皮麗岩為第三屆監事會股東代表監事。公司職工代表民主選舉于偉為第三屆監事會職工監事。第二屆監事會監事王志民、田世傑不再擔任監事職務。新一屆監事會選舉田向立為監事會主席。
    3、2004 年5 月21 日,第三屆董事會經審議聘任了新一屆的經營班子,經董事長提名,董事會聘任李明泉為公司總經理,經總經理提名,董事會聘任劉金忠為公司第一副總經理兼總會計師,聘任王立君為公司副總經理兼總工程師,聘任唐春學、沈洪江為公司副總經理。李景華因年齡原因不再擔任公司總經理職務,關躍因工作調動不再擔任公司副總經理職務。
    五、管理層討論與分析
    (一)公司報告期主要經營情況分析
    1、公司主營業務情況
    公司主營生産和銷售重、中、客、輕、轎、微等各種型號的汽車離合器。
    報告期內母公司銷售離合器從動盤總成708,730 套,比上年同期增長45.49%;銷售離合器蓋總成622,113 套,比上年同期增長61.72%。
    本報告期公司實現主營業務收入(合併數)15254 萬元,比上年同期增長了34.65%,發生主營業務成本(合併數)11631 萬元,比上年同期增長了47.73%,實現利潤總額(合併數)1083 萬元,比上年同期降低5.68%。
    從以上數據分析,銷售收入未同産品銷售量同比增長,原因為:一是産品降價,上半年産品價格在市場競爭因素作用下繼續下調,部分品種降價比例在6%-10%之間;二是價格較低的輕型車、微型車離合器銷售量增幅較大,而價格較高的中、重卡車離合器銷售量受國家實施的治理公路運輸超載政策影響,增長幅度較小。
    利潤總額未同銷售收入增長而增長,比去年同期略有降低,主要原因為原材料漲價因素,各種鋼板、鋼帶價格與上年同期相比漲幅在10-20%之間,個別品種的鋼帶漲幅達到了60%,外購件壓盤因鑄鐵價格大幅上漲,其外購價格與上年末相比漲幅在25-30%,與上年中期相比漲幅在30-40%之間。
    産品降價及成本上升因素雙重影響,導致本期主營業務成本增幅高於主營業務收入增幅13 個百分點,公司毛利率繼續降低,本期毛利率23.75%,比上年同期毛利率降低5.79 個百分點,比上年度毛利率降低4.83 個百分點。
    2、報告期公司利潤構成、主營業務及其結構、主營業務盈利能力的變化情況
    本報告期利潤構成中其他業務利潤323 萬元,佔利潤總額的比重為29.84%,該比重比上年提高20.74 個百分點。
    3、報告期內對利潤産生重大影響的其他經營活動
    報告期公司因出售原材料、廢料形成其他業務利潤289 萬元。本期該項收益較上年同期增幅較大,主要原因有二點:一是本報告期産量比上年同期大幅上升,廢料數量大幅增加;二是材料價格上漲廢料的出售價也隨之提高。
    4、無對公司凈利潤影響達10%以上的參股公司投資收益。
    5、經營中的問題與困難
    (1)全國範圍內的治理公路運輸超限超載政策,對國內重型卡車的生産銷售産生較大影響並波及到重卡離合器的生産與銷售,重卡離合器配套量及社會備件需求的減少,將對公司銷售收入和利潤産生影響。
    (2)生産能力限制:公司現有生産能力約在百萬套左右,在上半年銷售量保持升勢的情況下,生産能力未得到擴充,部分工序的生産能力不足,流失了部分訂單,使能力不足的問題凸顯出來。
    (3)近期鋼材價格雖有一定程度的回落,但仍將處於高位,成本影響因素依然存在。
    (4)報告期內,公司主營業務收入增幅較大,應收賬款餘額比期初增加2099 萬元,對公司現金流産生較大影響。
    針對以上問題,公司已專題研究,將採取措施,推進重卡離合器産品的市場拓展;補充關鍵設備,解決生産瓶頸,提升生産能力;利用社會資源降低生産成本及採購成本;調整政策,加大回款力度。相關計劃與措施,正在積極推進中。
    (二)公司投資情況
        1、配股募集資金投資情況
    (1)配股募集資金投資情況
    公司于2001 年3 月9 日完成2000 年度增資配股工作,凈募集資金5957.55萬元,具體使用情況如下:
承諾投資項目                                               承諾計劃投資額
組建瀋陽一東四環離合                                             1125萬元
器有限責任公司
組建長春一東新型摩擦                                             1600萬元
材料有限公司項目
汽車雙品質飛輪項目                                               3650萬元
合計                                                             6375萬元

實際投資項目                                                   實際投資額
組建瀋陽一東四環離合                                           974.58萬元
器有限責任公司
組建長春一東新型摩擦                                                 ----
材料有限公司項目
汽車雙品質飛輪項目                                                   ----
合計                                                           974.58萬元
    募集資金投資情況説明:
    ①組建瀋陽一東四環離合器有限責任公司項目:配股説明書承諾計劃投資額為1125 萬元。經公司首屆十八次董事會議、二屆五次董事會議兩次調整,並經股東大會審議通過,將原計劃我公司投資額調整至974.58 萬元。雙方投資比例保持不變。
    截止2001 年末,公司已完成對該項目的投資974.58 萬元。項目另一投資方瀋陽摩擦密封材料總廠已投入936.35 萬元(其中:固定資産786.35 萬元、流動資金150萬元),該項目實收資本1910.93 萬元,雙方投資全部到位。
    該公司本報告期同樣受到産品降價及成本上升因素的影響,本報告期實現主營業務收入1256 萬元,比上年同期增長30%,實現凈利潤130.63 萬元,比上年同期減少17%。
    ②組建長春一東新型摩擦材料有限公司項目,因引進技術方認為合作時機尚不成熟,項目一直未實施。公司目前擬變更該項目投向,用於與南韓公司組建合資公司投資汽車駕駛室液壓翻轉機構項目。具體情況見董事會關於改變募集資金投向的公告。
    ③汽車雙品質飛輪項目,因引進技術方德國LUK 公司股東發生變更及加入WTO 後形勢的變化,LUK 公司已表示取消雙方原簽訂的合作意向,故合作項目暫停實施。公司已在開發試製具有自主智慧財産權的雙品質飛輪産品,同時積極尋求新的合作夥伴。
    未使用募集資金情況
    由於兩個投資項目暫停實施,部分募集資金暫時閒置,為提高資金使用效率、降低財務費用、增加公司收益,經公司2001 年度股東大會、2002 年度股東大會審議,決定暫時以募集資金3000 萬元歸還銀行貸款,待項目啟動時根據資金需求陸續貸出。2003年四季度,由於公司銷售增長、原材料價格上調等原因造成公司流動資金緊張,2003 年10 月,公司二屆十八次董事會議再次決議,暫時以募集資金1000 萬元補充流動資金。
    2、非募集資金投資情況
    公司報告期內無非募集資金投資項目。
    六、重要事項
    (一)公司治理情況
    1、報告期內,公司按照中國證監會《關於規範上市公司與關聯方資金往來及上市公司對外擔保若干問題的通知》要求,修改了《公司章程》,加入有關對外擔保的規定,對於對外擔保的批准程式、被擔保對象的資信標準等作出了規定。
    2、報告期內公司董事會換屆選舉後,董事成員由10 名減至9 名,其中獨立董事3 名,使獨立董事佔董事總人數的標準達到三分之一,更加符合證監會指導意見的規定。經對照,公司治理方面同證監會有關文件要求不存在大的差異,並將在以後繼續完善。
    (二)上年度利潤分配方案執行情況及本報告期利潤分配情況
    公司2003 年度利潤分配方案經公司2003 年度股東大會審議通過,以2003 年底總股本141516450 股為基數,向全體股東每10 股派發現金紅利0.80 元(含稅),除稅後每10 股0.64 元。股權登記日2004 年7 月13 日,除息日2004 年7 月14 日,紅利發放日2004 年7 月20 日。分紅派息方案已經實施完畢。
    本報告期公司無利潤分配及資本公積金轉增股本預案。
    (三)公司無報告期內發生或以前期間發生延續到報告期的重大訴訟、仲裁事項。
    (四)公司無報告期內發生或以前期間發生延續到報告期的收購兼併、資産重組事項。
    (五)報告期內公司重大關聯交易事項
    1、購銷商品、提供勞務發生的關聯交易:
    (1)關聯交易方:中國第一汽車集團公司及其附屬企業
    關聯交易內容:銷售貨物
    本公司為一汽集團公司離合器産品主要配套供應商,本報告期公司向一汽集團及所屬企業銷售各類離合器産品總價5609.83 萬元,佔同類交易的36.78%。。根據雙方簽定的長期供貨協議,"配套銷售價格依據市場價格確定,考慮到購貨數量較大及雙方的長期合作關係,在不損害長春一東離合器股份有限公司利益的前提下,有關産品價格應給予適當優惠",然後每年雙方簽定具體的價格協議,確定該年度的交易價格,單價略低於零售價。
    (2)關聯交易方:吉林東光集團有限公司
    關聯交易內容:購買生産用水、電、汽、暖氣
    本公司報告期接受吉林東光集團有限公司提供的水、電、汽、暖氣,總價款552.65萬元,佔同類交易的100%。上列水、電、氣、暖氣的關聯交易價格係由雙方參考市場價格,由雙方協議確定。
    2、公司與關聯方債權、債務往來
    公司本報告期應收關聯方一汽集團公司及其所屬企業賬款總額為6260.82 萬元,佔公司應收賬款總額的51.52%,均為向其銷售離合器産品而形成的應收款項。
    (六)執行證監會《關於規範上市公司與關聯方資金往來及上市公司對外擔保若干問題的通知》情況
    1、公司與關聯方的資金往來及債權債務情況均為正常經營業務往來,控股股東及其子公司等關聯方沒有不正當佔用上市公司資金情況,不存在56 號文所列舉的違規資金佔用或類似性質的不規範資金佔用。本公司對關聯方的應收賬款情況見本報告“第六節(五)報告期內重大關聯交易事項”。
    2、公司報告期內未發生對外擔保,也無以前期間發生延續到報告期的擔保合同。
    3、公司獨立董事對於公司執行56 號文件的情況發表了獨立意見,獨立董事認為公司沒有違反證監會56 號文件規定的行為,不存在違規擔保和關聯方違規佔用資金情況,同時獨立董事認為,對於公司關聯方一汽集團公司的應收賬款數額較大,為提高經營效率,應加快該部分賬款的週轉速度。
    (七)重大合同
    1、公司無報告期內發生或以前期間發生延續到報告期的重大託管、承包、租賃事項。
    2、公司報告期內無委託投資事項。
    (八)公司或持有公司股份5%以上(含5%)的股東無報告期內發生或以前期間發生持續到報告期的對公司經營成果、財務狀況可能産生重要影響的承諾事項。
    (九)報告期公司、公司董事會及董事未受中國證監會稽查、行政處罰、通報批評,未被其他行政管理部門處罰或證券交易所公開譴責。
    (十)其他重要事項
    1、報告期內,公司聘請天相投資顧問有限公司為我公司進行管理諮詢。顧問專家對我公司目標管理、計劃考核體系及人力資源管理等方面進行了全面的了解分析,針對我公司具體情況出具了專項顧問報告。公司結合專家出具的顧問報告,設計了新的機構設置及人員配置方案,對於年齡偏大的中層幹部採用離崗政策合理安置,使一批年富力強、知識層次較高並處於主要崗位上的骨幹人員走上領導崗位,積聚後續發展動力。同時公司啟動了人才儲備計劃,一次性招聘應屆畢業大學生20 余名,目前正在組織培訓,這一批專業人才將充實到公司主要管理部門和技術部門,逐漸將其培養為與公司現有人才體系相融合的技術及管理專才,提高公司技術水準和管理水準。
    2、報告期內,公司控股子公司瀋陽一東四環離合器有限責任公司第二屆董事會屆滿,經選舉,李明泉、劉金忠、王連弟擔任一東四環公司第三屆董事會董事,李明泉任第三屆董事會董事長。
    七、財務報告(未經審計)
    (一)會計報表(附後)
    (二)會計報表附注(截至2004 年6 月30 日止,除特別説明,以人民幣元表述)
    附注一、公司基本情況
    長春一東離合器股份有限公司(以下稱本公司)的前身為一汽東光離合器廠(以下簡稱“一東廠”)。一東廠成立於1993年2月11日,是由中國第一汽車集團公司(以下稱甲方)與吉林東光精密機械廠(以下稱乙方,現更名為吉林東光集團有限公司)共同出資組建的國有企業,註冊地為吉林省長春市,主營汽車離合器的研製、生産和銷售。
    1997年11月26日經國家體改委體改生(1997)187號文批准,由甲方和乙方聯合發起,對一東廠進行股份制改組,並以募集發行方式設立“長春一東離合器股份有限公司”;1998年4月7日經中國證監會發字(1998)51號文件批准,向社會公開發行A股2,000萬股(含公司職工股200萬股);1998年4月16日通過上海證券交易所證券交易系統上網公開發行社會公眾股票1,800萬股,向公司職工配售200萬股;1998年5月20日公司股票正式在上海證券交易所掛牌交易。1998年5月7日取得長工商注法字12405293-7號企業法人營業執照。
    主要的經營範圍包括:製造汽車離合器、機械配件和汽車零件。
    法定代表人:姜成顏
    附注二、主要會計政策、會計估計和合併會計報表的編制方法
    1.會計制度
    本公司執行《企業會計準則》、《企業會計制度》、《合併會計報表暫行規定》及有關補充規定。
    2.會計年度
    本公司採用西曆年制,即自每年1月1日至12月31日為一個會計年度。
    3.記賬本位幣
    本公司以人民幣為記賬本位幣。
    4.記賬基礎和計價原則
    本公司會計核算以權責發生制為記賬基礎,資産計價原則均採用歷史成本法。
    5.外幣業務核算方法
    本公司對發生的外幣經濟業務,採用業務實際發生時的中國人民銀行公佈的市場匯價(中間價)折合為本位幣記賬。對各種外幣賬戶的外幣期末餘額,按期末市場匯價(中間價)進行調整,發生的核算差額按用途及性質計入當期財務費用或予以資本化。
    6.現金等價物的確定標準
    本公司現金等價物是指持有的期限短(一般是指從購買日起3個月內到期)、流動性強、易於轉換為已知金額的現金、價值變動風險很小的投資。
    7.短期投資核算方法
    (1)本公司對購入能隨時變現,並且持有時間不準備超過一年(含一年)的投資確認為短期投資。
    (2)短期投資計價及收益確認方法:本公司短期投資按實際支付的價款扣除已宣告發放但未領取的現金股利或利息入賬。處置短期投資時,按所收到的處置收入與短期投資賬面價值的差額確認為當期投資收益。
    (3)短期投資跌價準備的確認標準及計提方法:本公司對持有的短期投資期末採用成本與市價孰低計價,並按單項短期投資的市價低於成本的差額分別計提短期投資跌價準備,計入當期損益,如已計提短期投資跌價準備後市價又回升,按回升增加的數額衝減已提取的短期投資跌價準備。
    8.壞賬核算方法
    (1)壞賬採用備抵法核算。
    (2)壞賬確認標準為:①債務人破産或死亡,以其破産財産或者遺産清償後仍無法收回的款項;②債務人逾期未履行其償債義務,且具有明顯特徵表明無法收回的款項。
    (3)壞賬準備金的提取採用賬齡分析法,按應收款項(含應收賬款、其他應收款,下同)期末餘額的比例分析計提,本公司根據債務單位的實際財務狀況、現金流量等確定的壞賬準備計提比例為:
    賬齡1年以內(含1年)按應收款項期末金額的0.5%提取;
    賬齡1至2年的,按應收款項期末金額的3%提取;
    賬齡2至3年的,按應收款項期末金額的7%提取;
    賬齡3年以上的,按應收款項期末金額的50%提取。
    如債務單位出現現金流量嚴重不足,資不抵債等原因導致短期內無法收回的應收款項,本公司採用個別認定法全額計提壞賬準備。
    9.存貨核算方法
    (1)存貨分類:存貨分為原材料、在産品、低值易耗品、産成品等五大類。
    (2)存貨取得和發出的計價方法:存貨盤存制度採用永續盤存法。各類存貨的購入與入庫按計劃成本計價,發出按加權平均法計算並分攤其成本差異,調整為實際成本,産成品入庫以實際成本計價,發出按加權平均法計算確定。
    (3)低值易耗品和包裝物的攤銷方法:領用低值易耗品按一次攤銷法攤銷;領用包裝物按一次攤銷法攤銷。
    (4)存貨跌價準備的確認標準及計提方法
    當存在以下一項或若干項情況時,將存貨的賬面價值全部轉入當期損益,一次性予以核銷:①已經霉爛變質的存貨;②已經過期且無轉讓價值的存貨;③生産中不再需要,並且已無使用價值和轉讓價值的存貨;④其他足以證明已無使用價值和轉讓價值的存貨。
    當存在以下情況之一時,計提存貨跌價準備:①市價持續下跌,並且在可預見的未來無回升的希望;②使用該項原材料生産的産品成本大於産品的銷售價格;③因産品更新換代,原有庫存材料已不適應新産品的需要,而該原材料的市場價格又低於其賬面成本;④因提供的産品或勞務過時或消費者偏好改變而使市場的需求發生變化,致使市場價格逐漸下跌;⑤其他足以證明該項存貨實質上已經發生減值的情形。
    本公司由於上述原因造成的存貨成本不可收回的部分,期末採用賬面成本與可變現凈值孰低計價原則,按單個存貨項目的成本高於可變現凈值的差額提取存貨跌價準備。對某些具有類似用途且實際上難以將其與該産品系列的其他項目區別開來進行估價、金額較小的存貨,按類別計量成本與可變現凈值。
    10.長期投資核算方法
    (1)長期股權投資
    公司對外長期投資,按實際支付的價款記賬,佔被投資單位有表決權資本總額的20%以上(含20%),或雖投資不足20%但有重大影響,採用權益法核算;佔被投資單位20%以下或雖佔20%以上但不具有重大影響的,採用成本法核算。
    (2)長期債權投資
    長期債券投資按實際支付的價款扣除支付的稅金、手續費等附加費用以及應收利息後作為實際成本,實際成本與債券面值的差額作為溢價或折價在債券存續期內按直線法攤銷。
    (3)長期投資減值準備的確認標準和計提方法
    對有市價的長期投資存在下列情形的,計提減值準備:①市價持續2年低於賬面價值;②該項投資暫停交易1年或1年以上;③被投資單位當年發生嚴重虧損;④被投資單位持續2年發生虧損;⑤被投資單位進行清理整頓、清算或出現其他不能持續經營的跡象。
    對無市價的長期投資存在下列情形的,計提減值準備:①影響被投資單位經營的政治或法律環境發生變化;②被投資單位所供應的商品或提供的勞務因産品過時或消費者偏好改變而使市場的需求發生變化,從而導致被投資單位財務狀況發生嚴重惡化;③被投資單位所在行業的生産技術等發生重大變化,被投資單位已失去競爭力,從而導致財務狀況發生嚴重惡化;④有證據表明該項投資實質上已經不能再給本公司帶來經濟利益的其他情形。
    本公司對因上述情況導致長期投資可收回金額低於其賬面價值,且這種降低價值在可預見的未來期間內不可能恢復的,按可收回金額低於長期投資賬面價值的差額,計提長期投資減值準備。
    11.固定資産計價、折舊方法及固定資産減值準備的確認標準及計提方法
    (1)固定資産按實際成本計價。
    (2)對使用期限超過一年的房屋及建築物、機器設備、運輸設備和其他與生産經營有關的設備、量具、工具及不屬於生産經營主要設備的物品,其單位價值在2,000.00元以上,使用年限在2年以上的列入固定資産。
    (3)固定資産採用直線法計提折舊,按各類固定資産的原值、預計使用年限和預計凈殘值率確定其年折舊率,分類折舊年限、折舊率、預計凈殘值率如下:
固定資産類別           折舊年限(年)        年折舊率(%)    預計凈殘值率(%)
房屋及建築物                8--45年      2.11%--11.88%                 5%
機器設備                   10--15年       6.33%--9.50%                 5%
運輸工具                        8年             11.88%                 5%
其他設備                        5年             19.00%                 5%
    (4)固定資産減值準備的確認標準及計提方法
    如果固定資産實質上已發生了減值,應當計提減值準備。對存在下列情況之一的固定資産,全額計提減值準備:①長期閒置不用,在可預見的將來不會再使用,且已無轉讓價值的固定資産;②由於技術進步等原因,已不可使用的固定資産;③雖然尚可使用,但使用後産生大量不合格品的固定資産;④已遭毀損,以致于不再具有使用價值和轉讓價值的固定資産;⑤其他實質上已經不能給本公司帶來經濟利益的固定資産。
    期末按各單項固定資産可收回金額低於其賬面價值的差額計提固定資産減值準備;已全額計提減值準備的固定資産,不再計提折舊。
    12.在建工程核算方法
    (1)在建工程計價
    按實際成本計價,與購建固定資産有關的專項借款利息及匯兌損益,在尚未達到預定可使用狀態前發生的計入在建工程價值;在達到預定可使用狀態後發生的計入當期損益;所建造的在建工程達到預定可使用狀態之日起,根據工程預算、造價或工程實際成本等,按估計的價值轉入固定資産並計提折舊,待辦理竣工決算手續後再行調整。
    (2)在建工程減值準備的確認標準及計提方法
    長期停建並且預計在3年內不會重新開工的在建工程,按可收回金額低於賬面價值的差額計提在建工程減值準備。
    13.無形資産核算方法
    (1)無形資産的計價:股東投入的無形資産,以投資各方確認的價值作為入賬價值,購入的無形資産按實際支付的價款記賬。
    (2)無形資産的攤銷方法:各種無形資産在受益期內按直線法攤銷,專有技術按10年攤銷。
    (3)無形資産減值準備的確認標準及計提方法
    當存在下列一項或若干項情況時,將該項無形資産的賬面價值全部轉入當期損益:①某項無形資産已被其他新技術等所替代,並且該項無形資産已無使用價值和轉讓價值;②某項無形資産已超過法律保護期限,並且已不能為企業帶來經濟利益;③其他足以證明某項無形資産已經喪失了使用價值和轉讓價值的情形。
    當存在下列一項或若干項情況時,計提無形資産的減值準備:①某項無形資産已被其他新技術等所替代,使其為本公司創造經濟利益的能力受到重大不利影響,並且該項無形資産已無使用價值和轉讓價值;②某項無形資産的市價在當期大幅下跌,在剩餘攤銷年限內預期不會恢復;③某項無形資産已超過法律保護期限,但仍然具有部分使用價值;③其他足以證明某項無形資産實質上已經發生了減值的情形。
    期末按各單項無形資産預計可收回金額低於其賬面價值的差額計提無形資産減值準備。
    14.長期待攤費用
    長期待攤費用按實際發生額核算,並分別按下列方法攤銷。
    (1)土地租賃費,按受益期40年平均攤銷;
    (2)工裝模具費,按4年平均攤銷;
    (3)其他項目按受益期限平均攤銷。
    15.借款費用的核算方法
    會計年度內為購建固定資産的專門借款所發生的借款費用予以資本化,其他借款費用均于發生當期確認為費用,直接計入當期損益。
    16.應付債券的核算
    應付債券按實際收到的款項記賬,債券溢價或折價在債券存續期按直線法攤銷,債券利息按權責發生制計提或攤銷。
    17.收入確認原則
    (1)銷售商品
    在商品所有權上的重要風險和報酬轉移給買方,公司不再對該商品實施繼續管理權和實際控制權,相關的收入已經收到或取得了收款的證據,並且與銷售該商品相關的成本能夠可靠地計量時,確認銷售收入的實現。
    (2)提供勞務(不包括長期合同)
    按照完工百分比法確認相關的勞務收入。在確認勞務收入時,以勞務合同的總收入、勞務的完成程度能夠可靠地確定,與交易相關的價款能夠流入,已經發生的成本和完成勞務將要發生的成本能夠可靠地計量為前提。
    (3)讓渡資産使用權
    本公司因讓渡資産使用權而産生的使用費收入按有關合同或協議規定的收費時間和方法確定,並同時滿足與交易相關的經濟利益能夠流入公司和收入的金額能夠可靠計量。
    18.所得稅的會計處理方法
    本公司除資産評估增值因素外,正常經營所得的應繳所得稅的會計處理採用應付稅款法,資産評估增值部分的應計所得稅,採用遞延法進行處理。
    19.預計負債的確認原則
    若與或有事項相關的義務同時符合以下條件,則將其確認為負債:
    (1)該義務是企業承擔的現時義務;
    (2)該義務的履行很可能導致經濟利益流出企業;
    (3)該義務的金額能夠可靠地計量。
    確認的負債所需支出全部或部分預期由第三方或其他方補償的,則補償金額在基本確定能收到時,作為資産單獨確認,確認的補償金額不超過所確認負債的賬面價值。
    20.合併會計報表的編制方法
    本公司將投資持有50%以上(不含50%)權益性資本的公司納入合併會計報表範圍。本公司合併會計報表根據《合併會計報表暫行規定》,以母公司和納入合併範圍的子公司的會計報表及其他有關資料為依據,在合併、抵銷往來款項、重大交易的基礎上,合併各項目數額予以編制。
    納入合併會計報表範圍的子公司的會計制度如與本公司不一致,在合併會計報表時已將其按母公司會計政策進行調整。
    附注三、控股子公司及合營公司
    納入合併會計報表範圍的控股子公司
公司名稱            法定代表人           註冊資本              實際投資額
瀋陽一東四環離合器      李景華     19,109,339.00元         9,745,824.00元
有限責任公司

公司名稱              持股比例                                     主營業
瀋陽一東四環離合器      51.00%                           離合器及輔件製造
有限責任公司
    附注四、稅項
    納入合併會計報表合併範圍的各單位適用的主要稅種和稅率如下:
    1.增值稅:按應納增值稅銷售額的17%(或相應稅率)計算銷項稅,抵扣相應的進項稅後計算繳納。
    2.營業稅:按應納營業稅收入的5%計算繳納。
    3.城建稅、教育費附加:分別按應納增值稅(包括營業稅)的7%、3%計算繳納。
    4.所得稅:本公司為長春市高新技術産業開發區內設立的高新技術公司,根據中共長春市市委、市政府“長髮(1992)9號”文《關於加快長春高新産業開發區建設的的若干意見》,經“長國稅高字(1997)9號”文批復,本公司從1997年起,按15%的稅率計繳企業所得稅。
    附注五、合併會計報表有關項目註釋
    1.貨幣資金
項目                                                           2003.12.31
現金                                                           272,151.06
銀行存款                                                    16,487,930.06
合計                                                        16,760,081.12

項目                                                            2004.6.30
現金                                                           584,839.15
銀行存款                                                    20,862,994.31
合計                                                        21,447,833.46
    注:本公司貨幣資金期末餘額較期初增加4,687,752.34元,增幅27.97%,其主要原因為6月22日收到交行貸款20,000,000.00元。
    2.應收票據
項目                                                           2003.12.31
銀行承兌匯票                                                14,763,046.04
合計                                                        14,763,046.04

項目                                                            2004.6.30
銀行承兌匯票                                                32,743,971.40
合計                                                        32,743,971.40
    注:本公司應收票據期末餘額較期初餘額增加17,980,925.36元,增幅121.80%,其主要原因為本期應收票據結算量增加。
3.應收賬款
(1)賬齡分析
                                                               2003.12.31
賬齡                       金額                                      比例
1年以內           93,479,673.68                                    92.99%
1-2年                473,606.58                                     0.47%
2-3年                334,600.66                                     0.33%
3年以上            6,240,391.90                                     6.21%
合計             100,528,272.82                                      100%

                                                               2003.12.31
賬齡                   壞賬準備                                      凈值
1年以內              467,398.37                             93,012,275.31
1-2年                 14,208.20                                459,398.38
2-3年                 23,422.06                                311,178.60
3年以上            3,120,195.95                              3,120,195.95
合計               3,625,224.58                             96,903,048.24

                                                                2004.6.30
賬齡                       金額                                      比例
1年以內          114,202,845.36                                    93.98%
1-2年                688,557.00                                     0.57%
2-3年                127,606.88                                     0.10%
3年以上            6,505,395.18                                     5.35%
合計             121,524,404.42                                      100%

                                                                2004.6.30
賬齡                   壞賬準備                                      凈值
1年以內              571,014.23                            113,631,831.13
1-2年                 20,656.71                                667,900.29
2-3年                  8,932.48                                118,674.40
3年以上            3,252,697.59                              3,252,697.59
合計               3,853,301.01                            117,671,103.41
    (2)欠款金額前五名累計欠款為67,694,640.79元,佔應收賬款期末餘額的55.70%。
    (3)本公司應收賬款期末餘額較期初餘額增加20,996,131.60元,增加20.89%。其主要原因為隨著銷售量的增加,未結算銷貨款相應增加。
    (4)截止2004年6月30日,持本公司5%(含5%)以上股份的股東欠款見附注七.(二).2.(4)。
    4.其他應收款
    (1)賬齡分析
賬齡                                                           2003.12.31
                         金額                                        比例
1年以下            872,417.83                                      48.43%
1-2年                3,679.93                                       0.20%
2-3年                    0.00                                       0.00%
3年以上            925,245.63                                      51.37%
合計             1,801,343.39                                        100%

賬齡                 壞賬準備                                        凈值
1年以下              4,362.09                                  868,055.74
1-2年                  110.40                                    3,569.53
2-3年                    0.00                                        0.00
3年以上            462,622.82                                  462,622.81
合計               467,095.31                                1,334,248.08

                                                                2004.6.30
賬齡                     金額                                        比例
1年以下          2,239.569.64                                      70.37%
1-2年               13,966.00                                       0.44%
2-3年                    0.00                                       0.00%
3年以上            929,029.09                                      29.19%
合計             3,182,564.73                                        100%

賬齡                 壞賬準備                                        凈值
1年以下             11,197.85                                2,228,371.79
1-2年                  418.98                                   13,547.02
2-3年                    0.00                                        0.00
3年以上            464,514.55                                  464,514.54
合計               476,131.38                                2,706,433.35
    (2)欠款金額前五名的累計欠款為1,650,291.88元,佔其他應收賬款總額的51.85%。
    (3)截止2004年6月30日,無持本公司5%(含5%)以上股份的股東欠款。
    5.壞賬準備
項目                    2003.12.31                              2004.6.30
應收賬款計提          3,625,224.58                           3,853,301.01
其他應收款計提          467,095.31                             476,131.38
合計                  4,092,319.89                           4,329,432.39
    6.預付賬款
    (1)賬齡分析
賬齡                   2003.12.31                                    比例
1年以下              4,676,035.61                                  82.89%
1-2年                  865,120.05                                  15.33%
2-3年                   14,984.71                                   0.27%
3年以上                 85,217.32                                   1.51%
合計                 5,641,357.69                                    100%

賬齡                    2004.6.30                                    比例
1年以下             16,228,913.87                                  97.84%
1-2年                  268,419.25                                   1.62%
2-3年                   51,355.40                                   0.31%
3年以上                 38,805.00                                   0.07%
合計                16,587,493.52                                    100%
    (2)本公司預付賬款期末餘額較期初餘額增加10,946,135.83元,增加194.03%,其主要原因為本期預付鋼材款比上年增加。
    (3)一年以上預付賬款期末餘額主要為購貨尾款。
    (4)欠款金額前五名的累計欠款為14,323,256.97元,佔預付賬款總額的86.35%。
    (5)截止2004年6月30日,持本公司5%(含5%)以上股份的股東欠款,詳見會計報表附注七.(二)、
    2.(4)項。
    7.存貨
    (1)存貨明細
                                                               2003.12.31
項目                          金額                               跌價準備
原材料               30,922,734.05                                   0.00
在産品                8,620,339.87                                   0.00
産成品               42,338,376.07                           2,486,806.37
低值易耗品            6,985,652.33                                   0.00
合計                 88,867,102.32                           2,486,806.37

項目                                                                 凈值
原材料                                                      30,922,734.05
在産品                                                       8,620,339.87
産成品                                                      39,851,569.70
低值易耗品                                                   6,985,652.33
合計                                                        86,380,295.95

                                                                2004.6.30
項目                          金額                               跌價準備
原材料               39,546,549.27                                   0.00
在産品               12,559,862.12                                   0.00
産成品               37,288,052.31                           2,642,329.60
低值易耗品            6,516,201.55                                   0.00
合計                 95,910,665.25                           2,642,329.60

項目                                                                 凈值
原材料                                                      39,546,549.27
在産品                                                      12,559,862.12
産成品                                                      34,645,722.71
低值易耗品                                                   6,516,201.55
合計                                                        93,268,335.65
    (2)存貨跌價準備增減變動情況
項目            2003.12.31                                       本期增加
産成品        2,486,806.37                                     155,523.23
合計          2,486,806.37                                     155,523.23

項目              本期減少                                      2004.6.30
産成品                0.00                                   2,642,329.60
合計                  0.00                                   2,642,329.60
    注:本公司存貨期末採用賬面成本與可變現凈值孰低計價原則,按單個存貨項目的成本低於可變現凈值差額提取存貨跌價準備,可變現凈值的確認以市場價格為依據。
    8.長期投資
    (1)分類列示
項目                        2003.12.31                           本期增加
長期股權投資                      0.00                         500,000.00
合計                              0.00                         500,000.00

項目                          本期減少                          2004.6.30
長期股權投資                      0.00                         500,000.00
合計                              0.00                         500,000.00
    (2)長期股權投資
被投資單位名稱              原始投資                         佔投資單位注
                                                               冊資本比例
北京福田環保動            500,000.00                                0.13%
力股份有限公司
合計                      500,000.00                                0.13%

被投資單位名稱            2002.12.31                         本年增加投資
北京福田環保動                  0.00                           500,000.00
力股份有限公司
合計                            0.00                           500,000.00

被投資單位名稱        本期被投資單位                       累計被投資單位
                        權益增減變動                       權益增減變動額
北京福田環保動                  0.00                                 0.00
力股份有限公司
合計                            0.00                                 0.00

被投資單位名稱                                                  2004.6.30
北京福田環保動                                                 500,000.00
力股份有限公司
合計                                                           500,000.00
    9.固定資産及累計折舊
    (1)明細情況
項目                                                           2003.12.31
固定資産原值:
房屋及建築物                                                83,078,119.27
機器設備                                                   139,294,130.07
運輸設備                                                     4,757,069.16
辦公設備及其他                                               2,010,671.05
合計                                                       229,139,989.55
累計折舊:
房屋及建築物                                                20,048,524.49
機器設備                                                    88,593,125.86
運輸設備                                                     2,344,255.56
辦公設備及其他                                               1,098,389.70
合計                                                       112,084,295.61
固定資産凈值:                                             117,055,693.94
固定資産減值準備:
房屋及建築物                                                         0.00
機器設備                                                       898,471.16
運輸設備                                                             0.00
辦公設備及其他                                                       0.00
合計                                                           898,471.16
固定資産凈額:                                             116,157,222.78

項目                                                             本期增加
固定資産原值:
房屋及建築物                                                11,408,955.70
機器設備                                                        88,000.00
運輸設備                                                             0.00
辦公設備及其他                                                  29,058.00
合計                                                        11,526,013.70
累計折舊:
房屋及建築物                                                 1,670,948.53
機器設備                                                     4,154,822.48
運輸設備                                                       214,967.94
辦公設備及其他                                                 168,482.88
合計                                                         6,209,221.83
固定資産凈值:                                             121,805,839.50
固定資産減值準備:
房屋及建築物                                                         0.00
機器設備                                                             0.00
運輸設備                                                             0.00
辦公設備及其他                                                       0.00
合計                                                                 0.00
固定資産凈額:

項目                                                             本期減少
固定資産原值:
房屋及建築物                                                 1,256,661.95
機器設備                                                     1,157,520.00
運輸設備                                                             0.00
辦公設備及其他                                                       0.00
合計                                                         2,414,181.95
累計折舊:
房屋及建築物                                                   787,077.78
機器設備                                                     1,060,457.86
運輸設備                                                             0.00
辦公設備及其他                                                       0.00
合計                                                         1,847,535.64
固定資産凈值:
固定資産減值準備:
房屋及建築物                                                         0.00
機器設備                                                             0.00
運輸設備                                                             0.00
辦公設備及其他                                                       0.00
合計                                                                 0.00
固定資産凈額:

項目                                                            2004.6.30
固定資産原值:
房屋及建築物                                                93,230,413.02
機器設備                                                   138,224,610.07
運輸設備                                                     4,757,069.16
辦公設備及其他                                               2,039,729.05
合計                                                       238,251,821.30
累計折舊:
房屋及建築物                                                20,932,395.24
機器設備                                                    91,687,490.48
運輸設備                                                     2,559,223.50
辦公設備及其他                                               1,266,872.58
合計                                                       116,445,981.80
固定資産凈值:
固定資産減值準備:
房屋及建築物                                                         0.00
機器設備                                                       898,471.16
運輸設備                                                             0.00
辦公設備及其他                                                       0.00
合計                                                           898,471.16
固定資産凈額:                                              120,907368.34
    (2)本公司本期固定資産未發生減值。
    (3)固定資産權屬情況説明:本公司302#廠房、噴丸機房等固定資産原值20,395,179.10元,其房屋建築物産權手續正在辦理中。
    (4)截止報告日,本公司固定資産無抵押情況。
    10.在建工程
    (1)明細情況
工程名稱                             預算數                    2003.12.31
技改工程                      18,150,000.00                  2,997,364.33
裝修工程                         455,913.57                     81,000.00
56#廠房改造工程                6,450,000.00                  4,436,223.93
302#成品工裝庫房工程           7,450,000.00                  5,827,462.80
合計                                                        13,342,051.06

工程名稱                           本期增加                      本期減少
技改工程                       2,970,472.00                  2,072,724.00
裝修工程                               0.00                          0.00
56#廠房改造工程                  120,000.00                  3,292,085.90
302#成品工裝庫房工程                   0.00                  5,827,462.80
合計                           3,090,472.00                 11,901,043.50

工程名稱                          2004.6.30          工程投入佔預算的比例
技改工程                       3,895,112.33                        89.94%
裝修工程                          81,000.00                       111.00%
56#廠房改造工程                1,264,138.03                        71.11%
302#成品工裝庫房工程                   0.00                        78.22%
合計                           5,240,250.36

工程名稱                                                         資金來源
技改工程                                                         自籌資金
裝修工程                                                         自籌資金
56#廠房改造工程                                                  自籌資金
302#成品工裝庫房工程                                             自籌資金
合計
    注:本公司在建工程期末餘額較期初餘額減少60.72%,主要原因為本期56#廠房改造工程和302#成品工裝庫房工程完工已轉入固定資産。
    (2)在建工程減值準備
工程名稱                  2003.12.31                             本期增加
技改工程                  167,000.00                                 0.00
合計                      167,000.00                                 0.00

工程名稱                    本期減少                            2004.6.30
技改工程                        0.00                           167,000.00
合計                            0.00                           167,000.00
    11.無形資産
    (1)無形資産明細
資産名稱            取得方式                                     原始金額
軟體                    購入                                    24,700.00
合計                                                            24,700.00

資産名稱          2003.12.31                                     本期轉入
軟體購入           22,230.00                                         0.00
合計               22,230.00                                         0.00

資産名稱            本期攤銷                                     本期減少
軟體購入            2,470.00                                         0.00
合計                2,470.00                                         0.00

資産名稱           2004.6.30            累計攤銷             剩餘攤銷期限
軟體購入           19,760.00            4,940.00                      8年
合計               19,760.00            4,940.00
    12.長期待攤費用
項目                    原始金額                               2003.12.31
土地租賃費          2,265,320.80                             1,925,522.56
工裝模具費          5,798,635.93                             2,174,488.36
合計                8,063,956.73                             4,100,010.92

項目                    本期增加                                 本期攤銷
土地租賃費                  0.00                                28,316.52
工裝模具費                  0.00                               724,829.52
合計                        0.00                               753,146.04

項目                  累計攤銷額                                2004.6.30
土地租賃費            368,114.76                             1,897,206.04
工裝模具費          4,348,977.09                             1,449,658.84
合計                4,717,091.85                             3,346,864.88

項目                                                         剩餘攤銷年限
土地租賃費                                                         33.5年
工裝模具費                                                          1.5年
合計
    13.短期借款
類別                     幣種            2003.12.31             2004.6.30
信用借款               人民幣         10,000,000.00         30,000,000.00
保證借款       美元折合人民幣          4,132,300.00          3,066,100.00
合計                                  14,132,300.00         33,066,100.00
    本期短期借款增加18,933,800.00元,增加133.98%,主要因本期鋼材漲價且需預付,故為解決資金緊張增加了短期借款。
    14.應付賬款
    (1)賬齡分析
賬齡                       2003.12.31                                比例
1年以內                 10,988,309.21                              48.80%
1-2年                    8,857,849.23                              39.34%
2-3年                       97,438.81                               0.43%
3年以上                  2,573,402.77                              11.43%
合計                    22,517,000.02                                100%

賬齡                        2004.6.30                                比例
1年以內                 52,343,640.77                              95.60%
1-2年                      491,564.64                               0.90%
2-3年                      871,254.21                               1.59%
3年以上                  1,048,116.95                               1.91%
合計                    54,754,576.57                                100%
    (2)本公司應付賬款期末餘額較期初餘額增加32,237,576.55元,增加143.17%,其主要原因為本期賒購外購半成品比上年增加。
    (3)截止2004年6月30日,欠持本公司5%(含5%)以上股份的股東款項見附注七.(二).2.(4)。
    15.預收賬款
    (1)賬齡分析
賬齡                   2003.12.31                                    比例
1年以內              4,451,410.54                                  94.52%
1-2年                   37,198.10                                   0.79%
2-3年                  220,796.96                                   4.69%
3年以上                      0.00                                   0.00%
合計                 4,709,405.60                                    100%

賬齡                    2004.6.30                                    比例
1年以內              2,335,240.58                                  90.64%
1-2年                        0.00                                   0.00%
2-3年                   23,326.99                                   0.91%
3年以上                217,682.91                                   8.45%
合計                 2,576,250.48                                    100%
    (2)本公司預收賬款期末餘額較期初餘額減少2,133,155.12元,減少45.30%,其主要原因為預收一汽貿易總公司貨款減少。
    (3)截止2004年6月30日,欠持本公司5%(含5%)以上股份的股東款項見附注七.(二).2.(4)。
    16.應付股利
投資單位名稱            2003.12.31          2004.6.30            欠款時間
吉林東光集團有限公司  3,651,258.54       4,868,344.72             1年以內
中國第一汽車集團公司                     3,092,971.28             1年以內
社會普通股                               3,360,000.00             1年以內
合計                  3,651,258.54      11,321,316.00             1年以內
    17.應交稅金
項目                                                           2003.12.31
應交增值稅                                                   2,044,981.40
應交營業稅                                                       3,500.00
應交城建稅                                                     143,393.69
應交企業所得稅                                               2,731,995.15
應交房産稅                                                     146,023.83
其他稅種                                                        42,677.25
合計                                                         5,112,571.32

項目                                                            2004.6.30
應交增值稅                                                   2,176,479.13
應交營業稅                                                           0.00
應交城建稅                                                     165,737.60
應交企業所得稅                                                 541,421.34
應交房産稅                                                      17,768.03
其他稅種                                                       -84,807.18
合計                                                         2,816,598.92

項目                                                             法定稅率
應交增值稅                                                            17%
應交營業稅                                                             5%
應交城建稅                                                             7%
應交企業所得稅                                                        15%
應交房産稅                                                              -
其他稅種                                                                -
合計
    注:本公司應交稅金期末金額較期初金額減少2,295,972.40元,減少44.91%,其主要原因為本期應交所得稅減少。
    18.其他應付款
    (1)賬齡分析
賬齡               2003.12.31                                        比例
1年以內          5,415,427.69                                      45.41%
1-2年            3,612,036.60                                      30.29%
2-3年              958,587.55                                       8.04%
3年以上          1,938,808.15                                      16.26%
合計            11,924,859.99                                        100%

賬齡                2004.6.30                                        比例
1年以內          9,689,276.71                                      61.69%
1-2年            5,501,161.97                                      35.02%
2-3年              100,840.42                                       0.64%
3年以上            415,847.72                                       2.65%
合計            15,707,126.82                                        100%
    (2)截止2004年6月30日,欠持本公司5%(含5%)以上股份的股東款項見附注七.(二).2.(4)。
    19.預提費用
費用項目                2003.12.31                              2004.6.30
水電費                    1,228.44                             836,860.45
三包服務費              690,991.31                           2,423,403.81
養老保險                      0.00                             365,837.28
利息                          0.00                             150,000.00
合計                    692,219.75                           3,776,101.54
    20.遞延稅款貸項
項目                                   2003.12.31               2004.6.30
固定資産評估增值未來應交所得稅         188,025.28              188,025.28
合計                                   188,025.28              188,025.28
    21.股本
                                               本期變動增減(+、-)                                    數量單位:股
項目                        2003.12.31      配股額     送股額  公積金轉股
一、尚未上市流通股份
1、發起人股份
其中:
國家擁有股份
境內法人持有股份         99,516,450.00
境外法人持有股份
其他
2、募集法人股
3、內部職工股
4、優先股或其他
其中:轉配股
尚未流通股份合計         99,516,450.00
二、已流通股份
境內上市的人民幣普通股   42,000,000.00
其中:高管股                 27,300.00
已流通股份合計           42,000,000.00
三、股份總數            141,516,450.00

                        本期變動增減(+、-)              數量單位:股
項目                   其他            小計                     2004.6.30
一、尚未上市流通股份
1、發起人股份
其中:
國家擁有股份
境內法人持有股份                                            99,516,450.00
境外法人持有股份
其他
2、募集法人股
3、內部職工股
4、優先股或其他
其中:轉配股
尚未流通股份合計                                            99,516,450.00
二、已流通股份
境內上市的人民幣普通股                                      42,000,000.00
其中:高管股                                                    27,300.00
已流通股份合計                                              42,000,000.00
三、股份總數                                               141,516,450.00
    22.資本公積
類別                    2003.12.31                               本期增加
股本溢價             89,483,153.82                                   0.00
其他資本公積            580,406.35                                   0.00
合計                 90,063,560.17                                   0.00

類別                      本期減少                              2004.6.30
股本溢價                      0.00                          89,483,153.82
其他資本公積                  0.00                             580,406.35
合計                          0.00                          90,063,560.17
    23.盈餘公積
類別                   2003.12.31                                本期增加
法定盈餘公積        10,531,118.72                                    0.00
公益金               5,265,559.35                                    0.00
合計                15,796,678.07                                    0.00

類別                     本期減少                               2004.6.30
法定盈餘公積                 0.00                           10,531,118.72
公益金                       0.00                            5,265,559.35
合計                         0.00                           15,796,678.07
    24.未分配利潤
項目                   2003.12.31                                本期增加
未分配利潤          19,170,700.20                            8,372,089.76

項目                     本期減少                               2004.6.30
未分配利潤                   0.00                           27,902,789.96
    25.現金股利
項目                   2003.12.31                                本期增加
現金股利            11,321,316.00                                    0.00

項目                     本期減少                               2004.6.30
現金股利            11,321,316.00                                    0.00
    26.主營業務收入
    (1)明細列示
項目                                                         2004年上半年
銷售離合器及備件                                           152,539,206.78
合計                                                       152,539,206.78

項目                                                         2003年上半年
銷售離合器及備件                                           113,281,995.39
合計                                                       113,281,995.39
    (2)本公司前五名客戶累計銷售額為67,149,616.66元,佔主營業務收入的44.02%。
    27.主營業務成本
    (1)明細列示
項目                                                         2004年上半年
銷售離合器及備件                                           116,308,147.94
合計                                                       116,308,147.94

項目                                                         2003年上半年
銷售離合器及備件                                            79,810,708.64
合計                                                        79,810,708.64
    (2)本期主營業務成本較上年同期增長45.36%,主要由於材料平均漲價30%,且DS350、DS180、DS430、DST235型離合器的主營業務成本隨銷售量增長而相應增加。
    28.主營業務稅金及附加
                                                             2004年上半年
項目                        金額                                 計提比例
城建稅                692,778.71                                       7%
教育費附加            296,905.16                                       3%
合計                  989,683.87

                                                             2003年上半年
項目                        金額                                 計提比例
城建稅                246,786.79                                       7%
教育費附加            105,765.76                                       3%
合計                  352,552.55
    注:本期主營業務稅金及附加較同期增加180.72%,是因本期實現的增值稅增加從而使其應納的城建稅及教育費附加相應的增加。
    29.其他業務利潤
項目                                                         2004年上半年
                            其他業務收入                     其他業務支出
出售原材料                  5,241,953.02                     2,349,168.19
租賃收入及其他收入            383,134.93                        44,002.96
合計                        5,625,087.95                     2,393,171.15

項目                                                         其他業務收入
出售原材料                                                   2,892,784.83
租賃收入及其他收入                                             339,131.97
合計                                                         3,231,916.80

項目                                                         2003年上半年
                            其他業務利潤                     其他業務支出
出售原材料                    993,495.94                        28,926.51
租賃收入及其他收入                  0.00                             0.00
合計                          993,495.94                        28,926.51

項目                                                         其他業務利潤
出售原材料                                                     954,569.43
租賃收入及其他收入                                                   0.00
合計                                                           954,569.43
    注:本期其他業務利潤較同期增加2,277,347.37 元,增加238.57%是因本期出售原材料增加所致。
    30.管理費用
項目                    2004年上半年                         2003年上半年
管理費用               17,120,865.20                        12,820,123.83
合計                   17,120,865.20                        12,820,123.83
    注:本期管理費用增加4,300,741.37元,增加33.55%是因本期存貨跌價準備增加和住房公積金繳存基數提高增加了住房公積金的繳費額。
    31.財務費用
項目                         2004年上半年                    2003年上半年
利息支出                       751,088.35                      388,490.22
減:利息收入                    23,381.53                       35,371.84
手續費支出                       7,698.28                       67,535.32
合計                           735,405.10                      420,653.70
    注:本期財務費用增加314,751.40 元,增加74.82%是因本期短期借款增加所致。
    32.營業外收入
項目                          2004年上半年                   2003年上半年
罰款凈收入                       79,954.07                      13,746.67
處理固定資産凈收益               33,432.00                      24,659.89
合計                            113,386.07                      38,406.56
    33.營業外支出
項目                          2004年上半年                   2003年上半年
處理固定資産凈損失              490,146.19                     207,367.26
罰款支出                              0.00                          51.75
捐贈支出                          5,000.00                      50,000.00
合計                            495,146.19                     523,007.69
    34.收到的其他與經營活動有關的現金
    本年度收到其他與經營活動有關的現金為20.00 元,主要為:
項目                                                                 金額
其他                                                                20.00
合計                                                                20.00
    35.支付的其他與經營活動有關的現金
    本年度支付其他與經營活動有關的現金為6,136,946.16元,主要為:
項目                                                                 金額
差旅費                                                       1,591,980.18
運費                                                         1,200,437.60
招待費                                                         560,291.31
廣告費用、辦公費、修理費等                                   1,588,872.44
審計諮詢費、資訊披露費                                         433,000.00
其他                                                           762,364.63
合計                                                         6,136,946.16
    附注六、母公司會計報表主要項目註釋
    1.應收賬款
                                         2003.12.31
賬齡                       金額                                      比例
1年以內           92,142,128.56                                    93.21%
1-2年                136,879.08                                     0.14%
2-3年                334,600.66                                     0.34%
3年以上            6,240,391.90                                     6.31%
合計              98,854,000.20                                      100%

                                         2003.12.31
                       壞賬準備                                      凈值
1年以內              460,710.64                             91,681,417.92
1-2年                  4,106.38                                132,772.70
2-3年                 23,422.05                                311,178.61
3年以上            3,120,195.96                              3,120,195.94
合計               3,608,435.03                             95,245,565.17

                                                2004.6.30
                           金額                                      比例
1年以內          110,897,007.72                                    94.36%
1-2年                     0.00                                    0.00%
2-3年                127,606.88                                     0.11%
3年以上            6,505,395.18                                     5.54%
合計             117,530,009.78                                      100%

                                                 2004.6.30
                       壞賬準備                                      凈值
1年以內              554,485.04                            110,342,522.68
1-2年                     0.00                                     0.00
2-3年                  8,932.48                                118,674.40
3年以上            3,252,697.59                              3,252,697.59
合計               3,816,115.11                            113,713,894.67
    注:本期應收賬款期末餘額較期初餘額增加18,676,009.58元,增加18.89%。其主要原因為隨著銷售量增加,未結算貨款增加。
    2.其他應收款
                                                               2003.12.31
賬齡                              金額                               比例
1年以內                     526,477.96                             36.27%
1-2年                             0.00                              0.00%
2-3年                             0.00                              0.00%
3年以上                     925,245.63                             63.73%
合計                      1,451,723.59                               100%

                                                               2003.12.31
                              壞賬準備                               凈值
1年以內                       2,632.39                         523,845,57
1-2年                             0.00                               0.00
2-3年                             0.00                               0.00
3年以上                     462,622.82                         462,622.81
合計                        465,255.21                         986,468.38

                                                                2004.6.30
                                  金額                               比例
1年以內                   1,932,447.64                             67.30%
1-2年                        10,000.00                              3.78%
2-3年                             0.00                              0.00%
3年以上                     929,029.09                             32.94%
合計                      2,871,476.73                               100%

                                                                2004.6.30
                              壞賬準備                               凈值
1年以內                       9,662.24                       1,922,785.40
1-2年                         3,000.00                           9,700.00
2-3年                             0.00                               0.00
3年以上                     464,514.55                         464,514.54
合計                        474,476.79                       2,396,999.94
    3.長期投資
    (1)分類列示
項目                        2003.12.31                           本期增加
長期股權投資             10,264,955.14                         666,213.40
合計                     10,264,955.14                         666,213.40

項目                          本期減少                          2004.6.30
長期股權投資                      0.00                      10,931,168.54
合計                              0.00                      10,931,168.54
    (2)長期股權投資
    a權益法
被投資單位名稱            原始投資                           佔投資單位注
                                                               冊資本比例
瀋陽一東四環離合      9,745,824.00                                 51.00%
器有限責任公司
合計                  9,745,824.00

被投資單位名稱          2003.12.31                           本年增加投資
瀋陽一東四環離合      9,764,955.14                                   0.00
器有限責任公司
合計                  9,764,955.14                                   0.00

被投資單位名稱      本期被投資單位                         累計被投資單位
                      權益增減變動                         權益增減變動額
瀋陽一東四環離合        666,213.40                             685,344.54
器有限責任公司
合計                    666,213.40                             685,344.54

被投資單位名稱                                                  2004.6.30
瀋陽一東四環離合                                            10,431,168.54
器有限責任公司
合計                                                        10,431,168.54
    b成本法
                                                               2003.12.31
被投資單位名稱             投資金額                佔投資單位註冊資本比例
北京福田環保動力股份     500,000.00                                 0.13%
有限公司
合計                     500,000.00                                 0.13%

                                                                2004.6.30
被投資單位名稱             投資金額                佔投資單位註冊資本比例
北京福田環保動力股份     500,000.00                                 0.13%
有限公司
合計                     500,000.00                                 0.13%
    4.主營業務收入
項目                        2004年上半年                     2003年上半年
各種型號離合器及備件      142,446,274.28                   105,704,386.32
合計                      142,446,274.28                   105,704,386.32
    注:本期主營業務收入較上年同期增長34.76%,主要由於DS350、DS180、DS430、DST235型離合器銷售量較上年同期增加所致。
    5.主營業務成本
項目                        2004年上半年                     2003年上半年
各種型號離合器            110,466,517.01                    75,997,254.00
合計                      110,466,517.01                    75,997,254.00
    注:本期主營業務成本較上年同期增長45.36%,主要由於材料平均漲價30%,且DS350、DS180、DS430、DST235型離合器的主營業務成本隨銷售量增長而相應增加。
    6.其他業務利潤
項目                                                         2004年上半年
                                                             其他業務收入
出售原材料                                                   5,108,299.07
租賃收入及其他收入                                             383,134.93
合計                                                         5,491,434.00

項目                                                         其他業務支出
出售原材料                                                   2,238,747.33
租賃收入及其他收入                                             134,423.82
合計                                                         2,373,171.15

項目                                                         其他業務利潤
出售原材料                                                   2,869,551.74
租賃收入及其他收入                                             248,711.11
合計                                                         3,118,262.85

項目                                                         2003年上半年
                                                             其他業務收入
出售原材料                                                   1,112,667.33
租賃收入及其他收入                                                   0.00
合計                                                         1,112,667.33

項目                                                         其他業務支出
出售原材料                                                      28,926.51
租賃收入及其他收入                                                   0.00
合計                                                            28,926.51

項目                                                         其他業務利潤
出售原材料                                                   1,083,740.82
租賃收入及其他收入                                                   0.00
合計                                                         1,083,740.82
    注:本期其他業務利潤較同期增加2,034,522.03 元,增加187.73%是因本期出售原材料、邊角余料增加所致。
    7.管理費用
項目                       2004年上半年                      2003年上半年
管理費用                  15,128,851.88                     11,458,600.28
合計                      15,128,851.88                     11,458,600.28
    注:本期管理費用增加3,670,251.60元,增加32.03%是因本期存貨跌價準備增加和住房公積金繳存基數提高增加了住房公積金的繳費額。
    8.投資收益
項目                       2004年上半年                      2003年上半年
股權投資收益                 666,213.40                        804,835.02
合計                         666,213.40                        804,835.02
    注:本期投資收益比上年同期減少138,621.62元,其主要原因為控股子公司瀋陽一東四環離合器有限責任公司實現凈利潤比上年同期減少所致。
    附注七、關聯方關係及其交易
    (一)關聯方關係
    1.存在控制關係的關聯方
企業名稱                          註冊地址                       主營業務
吉林東光集團有限公司                長春市             光學儀器、汽車零部
                                                             件、機械加工
中國第一汽車集團公司                長春市             汽車及汽車配件製造
瀋陽一東四環離合器有限              瀋陽市               離合器及附件製造
責任公司

企業名稱                    與本公司的關係                       經濟性質
吉林東光集團有限公司          本公司的股東                       國有獨資
中國第一汽車集團公司          本公司的股東                       國有獨資
瀋陽一東四環離合器有限      本公司的子公司                       有限責任
責任公司

企業名稱                                                       法定代表人
吉林東光集團有限公司                                               劉德玉
中國第一汽車集團公司                                               竺延風
瀋陽一東四環離合器有限                                             李景華
責任公司
    2.存在控制關係的關聯方註冊資本及其變化
企業名稱                                2003.12.31               本期增加
吉林東光集團有限公司                 69,700,000.00                   0.00
中國第一汽車集團公司              3,798,000,000.00                   0.00
瀋陽一東四環離合器有限責任公司       19,109,339.00                   0.00

企業名稱                                  本期減少              2004.6.30
吉林東光集團有限公司                          0.00          69,700,000.00
中國第一汽車集團公司                          0.00       3,798,000,000.00
瀋陽一東四環離合器有限責任公司                0.00          19,109,339.00
    3.存在控制關係的關聯方所持股份及其變化
企業名稱                         2003.12.31                          比例
吉林東光集團有限公司          60,854,309.00                        43.00%
中國第一汽車集團公司          38,662,141.00                        27.32%
瀋陽一東四環離合器有限         9,745,824.00                        51.00%
責任公司

企業名稱                           本期增加                      本期減少
吉林東光集團有限公司                   0.00                          0.00
中國第一汽車集團公司                   0.00                          0.00
瀋陽一東四環離合器有限                 0.00                          0.00
責任公司

企業名稱                          2004.6.30                          比例
吉林東光集團有限公司          60,854,309.00                        43.00%
中國第一汽車集團公司          38,662,141.00                        27.32%
瀋陽一東四環離合器有限         9,745,824.00                        51.00%
責任公司
    4.不存在控制關係的關聯方情況
企業名稱                                                   與本企業的關係
吉林東光集團有限公司所屬企業                               受同一股東控制
中國第一汽車集團公司所屬企業                               受同一股東控制
    (二)關聯方交易
    1.本公司與關聯方發生關聯交易時確定交易價格的原則
    本公司與關聯方按照雙方的協議價格進行交易。
    2關聯方交易
    (1)採購貨物
關聯公司名稱             交易內容                            2004年上半年
吉林東光集團         水電及取暖費                            5,526,528.15
有限公司                   加工費                            1,170,837.61
合計                 6,697,365.76                            7,646,394.58

關聯公司名稱       佔同類交易比例                            2003年上半年
吉林東光集團                 100%                            6,265,368.94
有限公司                     100%                            1,381,025.64
合計

關聯公司名稱                                               佔同類交易比例
吉林東光集團                                                         100%
有限公司                                                             100%
合計
    注:上述關聯交易價格係由雙方參考市場價格,加合理的成本費用,由雙方協議確定。合理的成本包括本公司佔用供應方有關管網、增容成本因素及供應方其他的成本費用。
    (2)銷售貨物
關聯公司名稱          交易內容                               2004年上半年
中國第一汽車集團公    銷售産品                              56,098,297.18
司及其所屬企業
合計                56,098,297.18                           47,783,781.25

關聯公司名稱         佔同類交易比例                          2003年上半年
中國第一汽車集團公            36.78%                        47,783,781.25
司及其所屬企業
合計

關聯公司名稱                                               佔同類交易比例
中國第一汽車集團公                                                 42.18%
司及其所屬企業
合計
    注:本公司向中國第一汽車集團公司及其所屬企業配套汽車零部件,銷售價格以長期産品供應協議的約定為基礎,即:“價格依據市場價格確定,考慮到購貨數量較大及雙方的長期合作關係,在不損害長春一東離合器股份有限公司利益的前提下,有關産品價格應給予適當優惠”,然後每年雙方簽定具體的價格協議,確定該年度的交易價格,單價略低於零售價。
    (3)租賃資産
關聯公司名稱                                                 2004年上半年
                             租賃資産價值                      支付租賃費
吉林東光集團有限公司         2,265,320.80                       28,316.52
合計                         2,265,320.80                       28,316.52

關聯公司名稱                                                 2003年上半年
                             租賃資産價值                      支付租賃費
吉林東光集團有限公司         2,265,320.80                       28,316.52
合計                         2,265,320.80                       28,316.52
    注:根據1997年8月19日本公司與吉林東光集團有限公司簽定的土地使用權租賃協議,本公司在改組為股份有限公司後,租賃吉林東光集團有限公司位於長春市朝陽區繁榮路17號73,859平方米的土地使用權,租期40年。
    (4)關聯方應收應付款項餘額
企業名稱                                                       2003.12.31
                                                                     金額
應收賬款:
一汽無錫柴油機廠                                            20,176,077.84
中國一汽集團公司採購部                                      11,052,745.56
一汽轎車股份有限公司                                         1,929,754.71
一汽大連柴油機廠                                            16,054,808.15
一汽哈爾濱輕型車廠                                             103,822.08
一汽集團其他所屬企業                                         2,519,414.85
吉林東光集團及其所屬企業                                     1,023,586.02
合計                                                        52,860,209.21
預付賬款:
吉林東光集團及其所屬企業                                       469,429.20
合計                                                           469,429.20
應付賬款:
吉林東光集團所屬企業                                         1,271,600.39
合計                                                         1,271,600.39
預收賬款:
吉林東光集團有限公司及其所屬企業                               201,606.56
一汽集團及其所屬企業                                         4,023,388.15
合計                                                         4,224,994.71
其他應付款:
吉林東光集團有限公司                                         5,266,034.56
合計                                                         5,266,034.56

                                                              2003.12.31
企業名稱                                                  佔該項目總額的%
應收賬款:
一汽無錫柴油機廠                                                   20.07%
中國一汽集團公司採購部                                             10.99%
一汽轎車股份有限公司                                                1.92%
一汽大連柴油機廠                                                   15.97%
一汽哈爾濱輕型車廠                                                  0.10%
一汽集團其他所屬企業                                                2.51%
吉林東光集團及其所屬企業                                            1.02%
合計                                                               52.58%
預付賬款:
吉林東光集團及其所屬企業                                            8.32%
合計                                                                8.32%
應付賬款:
吉林東光集團所屬企業                                                5.64%
合計                                                                5.64%
預收賬款:
吉林東光集團有限公司及其所屬企業                                    4.28%
一汽集團及其所屬企業                                               85.43%
合計                                                               89.71%
其他應付款:
吉林東光集團有限公司                                               44.16%
合計                                                               44.16%

企業名稱                                                        2004.6.30
                                                                     金額
應收賬款:
一汽無錫柴油機廠                                            16,816,491.84
中國一汽集團公司採購部                                      24,122,788.24
一汽轎車股份有限公司                                         2,539,018.17
一汽大連柴油機廠                                             7,795,248.59
一汽哈爾濱輕型車廠                                             123,010.08
一汽集團其他所屬企業                                        11,211,712.78
吉林東光集團及其所屬企業                                     1,249,651.83
合計                                                        63,857,921.53
預付賬款:
吉林東光集團及其所屬企業                                       138,787.53
合計                                                           138,787.53
應付賬款:
吉林東光集團所屬企業                                           327,586.58
合計                                                           327,586.58
預收賬款:
吉林東光集團有限公司及其所屬企業                               200,000.00
一汽集團及其所屬企業                                           586,648.38
合計                                                           600,634.92
其他應付款:
吉林東光集團有限公司                                         6,526,705.90
合計                                                         6,526,705.90

                                                              2004.6.30
企業名稱                                                  佔該項目總額的%
應收賬款:
一汽無錫柴油機廠                                                   13.84%
中國一汽集團公司採購部                                             19.85%
一汽轎車股份有限公司                                                2.09%
一汽大連柴油機廠                                                    6.41%
一汽哈爾濱輕型車廠                                                  0.10%
一汽集團其他所屬企業                                                9.23%
吉林東光集團及其所屬企業                                            1.03%
合計                                                               52.55%
預付賬款:
吉林東光集團及其所屬企業                                            0.84%
合計                                                                0.84%
應付賬款:
吉林東光集團所屬企業                                                0.60%
合計                                                                0.60%
預收賬款:
吉林東光集團有限公司及其所屬企業                                    7.76%
一汽集團及其所屬企業                                               22.77%
合計                                                               30.53%
其他應付款:
吉林東光集團有限公司                                               41.55%
合計                                                               41.55%
    附注八、承諾事項
    截止報告日,本公司無重大承諾事項。
    附注九、託管及租賃事項
    截止報告日,本公司無託管及租賃事項。
    附注十、債務重組事項
    截止報告日,除附注五、(22)所述事項外,本公司無其他重大債務重組事項。
    附注十一、非貨幣性交易事項
    截止報告日,本公司無重大非貨幣性交易事項。
    附注十二、利潤表附表
報告期利潤(人民幣元)                  全面攤薄凈               加權平均凈
                                      資産收益率               資産收益率
主營業務利潤   35,241,374.97              12.80%                   12.57%
營業利潤       11,213,414.10               4.07%                    4.00%
凈利潤          8,732,089.76               3.17%                    3.11%
扣除非常性損    9,056,585.86               3.29%                    3.23%
益後的凈利潤

報告期利潤(人民幣元)              全面攤薄每股收           加權平均每股收
                                       益(元/股)                益(元/股)
主營業務利潤   35,241,374.97               0.249                    0.249
營業利潤       11,213,414.10               0.079                    0.079
凈利潤          8,732,089.76               0.062                    0.062
扣除非常性損    9,056,585.86               0.065                    0.064
益後的凈利潤
    附注十三、變動異常的會計報表項目註釋
    (1)貨幣資金
    見附注五.1
    (2)應收票據
    見附注五.2
    (3)應收賬款
    見附注五.3
    (4)預付賬款
    見附注五.6
    (5)在建工程
    見附注五.10
    (6)應付賬款
    見附注五.14
    (7)短期借款
    見附注五.13
    (8)應付賬款
    見附注五.14
    (9)預收賬款
    見附注五.15
    (10)應交稅金
    見附注五.17
    (11)主營業務成本
    見附注五.27
    (12)主營業務稅金及附加
    見附注五.28
    (13)其他業務利潤
    見附注五.29
    (14)管理費用
    見附注五.30
    (14)財務費用
    見附注五.31
    八、備查文件
    (一)載有董事長簽名的半年度報告文本;
    (二)載有單位負責人、主管會計工作負責人、會計機構負責人簽名並蓋章的財務報告文本;
    (三)報告期內在中國證監會指定報刊上公開披露過的所有文件文本;
    (四)公司章程文本。
    上述備查文件備置於公司證券部。
    董事長:姜成顏
    長春一東離合器股份有限公司
    二○○四年七月二十七日
    資産負債表
    編制單位:長春一東離合器股份有限公司                 金額單位:人民幣元
資産                                                                 附注
流動資産
貨幣資金                                                            五、1
短期投資
應收票據                                                            五、2
應收股利
應收利息
應收賬款                                                            五、3
其他應收款                                                          五、4
預付賬款                                                            五、6
應收補貼款
存貨                                                                五、7
待攤費用
一年內到期的長期債權投資
其他流動資産
流動資産合計
長期投資
長期股權投資                                                        五、9
長期債權投資
長期投資合計
固定資産                                                            五、9
固定資産原價                                                        五、9
減:累積折舊                                                         五、9
固定資産凈值                                                        五、9
減:固定資産減值準備                                                五、9
固定資産凈額
工程物資
在建工程                                                           五、10
固定資産清理
固定資産合計
無形資産及其他資産
無形資産                                                           五、11
長期待攤費用                                                       五、12
其他長期資産
無形資産及其他資産合計
遞延稅項
遞延稅款借項
資産總計
流動負債
短期借款                                                           五、13
應付票據
應付賬款                                                           五、14
預收賬款                                                           五、15
應付工資
應付福利費
應付股利                                                           五、16
應交稅金                                                           五、17
其他應交款
其他應付款                                                         五、18
預提費用                                                           五、19
預計負債
一年內到期的長期負債
其他流動負債
流動負債合計
長期負債
長期借款
應付債券
長期應付款
專項應付款
其他長期負債
長期負債合計
遞延稅項
遞延稅款貸項                                                       五、20
負債合計
少數股東權益
股東權益
股本                                                               五、21
減:已歸還投資
股本凈額
資本公積                                                           五、22
盈餘公積                                                           五、23
其中:公益金                                                        五、24
未分配利潤                                                         五、25
現金股利
股東權益合計
負債及股東權益合計

                                                                2004.6.30
資産                                                                 合併
流動資産
貨幣資金                                                    21,447,833.46
短期投資                                                                -
應收票據                                                    33,943,971.40
應收股利                                                                -
應收利息                                                                -
應收賬款                                                   117,671,103.41
其他應收款                                                   2,706,433.35
預付賬款                                                    16,587,493.52
應收補貼款                                                              -
存貨                                                        93,268,335.65
待攤費用                                                                -
一年內到期的長期債權投資                                                -
其他流動資産                                                            -
流動資産合計                                               285,625,170.79
長期投資
長期股權投資                                                   500,000.00
長期債權投資                                                            -
長期投資合計                                                   500,000.00
固定資産
固定資産原價                                               238,251,821.30
減:累積折舊                                                116,445,981.80
固定資産凈值                                               121,805,839.50
減:固定資産減值準備                                           898,471.16
固定資産凈額                                               120,907,368.34
工程物資                                                                -
在建工程                                                     5,073,250.36
固定資産清理                                                            -
固定資産合計                                               125,980,618.70
無形資産及其他資産
無形資産                                                        19,760.00
長期待攤費用                                                 3,346,864.88
其他長期資産                                                            -
無形資産及其他資産合計                                       3,366,624.88
遞延稅項
遞延稅款借項                                                            -
資産總計                                                   415,472,414.37
流動負債
短期借款                                                    33,066,100.00
應付票據                                                                -
應付賬款                                                    54,754,576.57
預收賬款                                                     2,576,250.48
應付工資                                                                -
應付福利費                                                   7,507,570.90
應付股利                                                    11,321,316.00
應交稅金                                                     2,816,598.92
其他應交款                                                      72,987.18
其他應付款                                                  15,707,126.82
預提費用                                                     3,776,101.54
預計負債                                                                -
一年內到期的長期負債                                                    -
其他流動負債                                                            -
流動負債合計                                               130,137,630.77
長期負債
長期借款                                                                -
應付債券                                                                -
長期應付款                                                              -
專項應付款                                                              -
其他長期負債                                                            -
長期負債合計                                                            -
遞延稅項
遞延稅款貸項                                                   188,025.28
負債合計                                                   130,325,656.05
少數股東權益                                                 9,867,280.12
股東權益                                                                -
股本                                                       141,516,450.00
減:已歸還投資                                                          -
股本凈額                                                   141,516,450.00
資本公積                                                    90,063,560.17
盈餘公積                                                    15,796,678.07
其中:公益金                                                  5,265,559.35
未分配利潤                                                  27,902,789.96
現金股利                                                                -
股東權益合計                                               275,279,478.20
負債及股東權益合計                                         415,472,414.37

                                                                2004.6.30
資産                                                               母公司
流動資産
貨幣資金                                                    20,099,066.31
短期投資                                                                -
應收票據                                                    32,743,971.40
應收股利                                                                -
應收利息                                                                -
應收賬款                                                   113,713,894.67
其他應收款                                                   2,396,999.94
預付賬款                                                    16,099,726.14
應收補貼款                                                              -
存貨                                                        83,327,429.49
待攤費用                                                                -
一年內到期的長期債權投資                                                -
其他流動資産                                                            -
流動資産合計                                               268,381,087.95
長期投資
長期股權投資                                                10,931,168.54
長期債權投資                                                            -
長期投資合計                                                10,931,168.54
固定資産
固定資産原價                                               223,699,156.56
減:累積折舊                                                113,765,024.55
固定資産凈值                                               109,934,132.01
減:固定資産減值準備                                           898,471.16
固定資産凈額                                               109,035,660.85
工程物資                                                                -
在建工程                                                     5,073,250.36
固定資産清理                                                            -
固定資産合計                                               114,108,911.21
無形資産及其他資産
無形資産                                                                -
長期待攤費用                                                 3,346,864.88
其他長期資産                                                            -
無形資産及其他資産合計                                       3,346,864.88
遞延稅項
遞延稅款借項                                                            -
資産總計                                                   396,768,032.58
流動負債
短期借款                                                    30,000,000.00
應付票據                                                                -
應付賬款                                                    49,143,540.06
預收賬款                                                     2,557,976.00
應付工資                                                                -
應付福利費                                                   5,987,400.68
應付股利                                                    11,321,316.00
應交稅金                                                     2,707,788.09
其他應交款                                                      65,160.05
其他應付款                                                  15,695,334.18
預提費用                                                     3,483,371.55
預計負債                                                                -
一年內到期的長期負債                                                    -
其他流動負債                                                            -
流動負債合計                                               120,961,886.61
長期負債
長期借款                                                                -
應付債券                                                                -
長期應付款                                                              -
專項應付款                                                              -
其他長期負債                                                            -
長期負債合計                                                            -
遞延稅項
遞延稅款貸項                                                   188,025.28
負債合計                                                   121,149,911.89
少數股東權益                                                            -
股東權益                                                                -
股本                                                       141,516,450.00
減:已歸還投資                                                          -
股本凈額                                                   141,516,450.00
資本公積                                                    90,063,560.17
盈餘公積                                                    15,796,678.07
其中:公益金                                                  5,265,559.35
未分配利潤                                                  28,241,432.45
現金股利                                                                -
股東權益合計                                               275,618,120.69
負債及股東權益合計                                         396,768,032.58

                                                               2003.12.31
資産                                                                 合併
流動資産
貨幣資金                                                    16,760,081.12
短期投資                                                                -
應收票據                                                    14,763,046.04
應收股利                                                                -
應收利息                                                                -
應收賬款                                                    96,903,048.24
其他應收款                                                   1,334,248.08
預付賬款                                                     5,641,357.69
應收補貼款                                                              -
存貨                                                        86,380,295.95
待攤費用                                                                -
一年內到期的長期債權投資                                                -
其他流動資産                                                            -
流動資産合計                                               221,782,077.12
長期投資
長期股權投資                                                   500,000.00
長期債權投資                                                            -
長期投資合計                                                  500,000.00-
固定資産
固定資産原價                                               229,139,989.55
減:累積折舊                                                112,084,295.61
固定資産凈值                                               117,055,693.94
減:固定資産減值準備                                           898,471.16
固定資産凈額                                               116,157,222.78
工程物資                                                                -
在建工程                                                    13,175,051.06
固定資産清理                                                            -
固定資産合計                                               129,332,273.84
無形資産及其他資産
無形資産                                                                -
長期待攤費用                                                 4,122,240.92
其他長期資産                                                            -
無形資産及其他資産合計                                       4,122,240.92
遞延稅項
遞延稅款借項                                                            -
資産總計                                                   355,736,591.88
流動負債                                                       2003.12.31
流動負債
短期借款                                                    14,132,300.00
應付票據                                                                -
應付賬款                                                    22,517,000.02
預收賬款                                                     4,709,405.60
應付工資                                                                -
應付福利費                                                   5,648,459.80
應付股利                                                     3,651,258.54
應交稅金                                                     5,112,571.32
其他應交款                                                      64,594.40
其他應付款                                                  11,924,859.99
預提費用                                                       692,219.75
預計負債                                                                -
一年內到期的長期負債                                                    -
其他流動負債                                                            -
流動負債合計                                                68,452,669.42
長期負債
長期借款                                                                -
應付債券                                                                -
長期應付款                                                              -
專項應付款                                                              -
其他長期負債                                                            -
長期負債合計                                                            -
遞延稅項
遞延稅款貸項                                                   188,025.28
負債合計                                                    68,640,694.70
少數股東權益                                                 9,227,192.74
股東權益                                                                -
股本                                                       141,516,450.00
減:已歸還投資                                                          -
股本凈額                                                   141,516,450.00
資本公積                                                    90,063,560.17
盈餘公積                                                    15,796,678.07
其中:公益金                                                  5,265,559.35
未分配利潤                                                  19,170,700.20
現金股利                                                    11,321,316.00
股東權益合計                                               277,868,704.44
負債及股東權益合計                                         355,736,591.88

                                                               2003.12.31
資産                                                               母公司
流動資産
貨幣資金                                                    16,211,377.07
短期投資                                                                -
應收票據                                                    14,763,046.04
應收股利                                                                -
應收利息                                                                -
應收賬款                                                    95,245,565.17
其他應收款                                                     986,468.38
預付賬款                                                     3,194,261.53
應收補貼款                                                              -
存貨                                                        77,786,855.77
待攤費用                                                                -
一年內到期的長期債權投資                                                -
其他流動資産                                                            -
流動資産合計                                               208,187,573.96
長期投資
長期股權投資                                                10,264,955.14
長期債權投資                                                            -
長期投資合計                                                10,264,955.14
固定資産
固定資産原價                                               214,850,305.81
減:累積折舊                                                109,791,490.78
固定資産凈值                                               105,058,815.03
減:固定資産減值準備                                           898,471.16
固定資産凈額                                               104,160,343.87
工程物資                                                                -
在建工程                                                    13,175,051.06
固定資産清理                                                            -
固定資産合計                                               117,335,394.93
無形資産及其他資産
無形資産                                                                -
長期待攤費用                                                 4,100,010.92
其他長期資産                                                            -
無形資産及其他資産合計                                       4,100,010.92
遞延稅項
遞延稅款借項                                                            -
資産總計                                                   339,887,934.95
流動負債
短期借款                                                    10,000,000.00
應付票據                                                                -
應付賬款                                                    20,610,392.12
預收賬款                                                     4,633,380.24
應付工資                                                                -
應付福利費                                                   5,544,915.96
應付股利                                                     3,651,258.54
應交稅金                                                     4,877,815.76
其他應交款                                                      52,034.56
其他應付款                                                  11,467,773.89
預提費用                                                       690,991.31
預計負債                                                                -
一年內到期的長期負債                                                    -
其他流動負債                                                            -
流動負債合計                                                61,528,562.38
長期負債
長期借款                                                                -
應付債券                                                                -
長期應付款                                                              -
專項應付款                                                              -
其他長期負債                                                            -
長期負債合計                                                            -
遞延稅項
遞延稅款貸項                                                   188,025.28
負債合計                                                    61,716,587.66
少數股東權益                                                            -
股東權益                                                                -
股本                                                       141,516,450.00
減:已歸還投資                                                          -
股本凈額                                                   141,516,450.00
資本公積                                                    90,063,560.17
盈餘公積                                                    15,796,678.07
其中:公益金                                                  5,265,559.35
未分配利潤                                                  19,473,343.05
現金股利                                                    11,321,316.00
股東權益合計                                               278,171,347.29
負債及股東權益合計                                         339,887,934.95
    合併資産減值準備明細表
    編制單位:長春一東離合器股份有限公司               金額單位:人民幣元
項目                                                           2003.12.31
一、壞帳準備合計                                             4,092,319.89
其中:應收帳款                                               3,625,224.58
其他應收款                                                     467,095.31
二、短期投資跌價準備合計                                                -
其中:股票投資                                                          -
債券投資                                                                -
三、存貨跌價準備合計                                         2,486,806.37
其中:庫存商品                                                2,486,806.37
四、長期投資減值準備合計                                                -
其中:長期股權投資                                                      -
長期債權投資                                                            -
五、固定資産減值準備合計                                       898,471.16
其中:房屋、建築物                                                      -
機器設備                                                       898,471.16
運輸設備                                                                -
辦公設備及其他                                                          -
六、無形資産減值準備                                                    -
其中:專利權                                                            -
專有技術                                                                -
七、在建工程減值準備                                           167,000.00
八、委託貸款減值準備                                                    -
合計                                                         7,644,597.42

項目                                                           本期增加數
一、壞帳準備合計                                               237,112.50
其中:應收帳款                                                 228,076.43
其他應收款                                                       9,036.07
二、短期投資跌價準備合計                                                -
其中:股票投資                                                          -
債券投資                                                                -
三、存貨跌價準備合計                                           155,523.23
其中:庫存商品                                                  155,523.23
四、長期投資減值準備合計                                                -
其中:長期股權投資                                                      -
長期債權投資                                                            -
五、固定資産減值準備合計                                                -
其中:房屋、建築物                                                      -
機器設備                                                                -
運輸設備                                                                -
辦公設備及其他                                                          -
六、無形資産減值準備                                                    -
其中:專利權                                                            -
專有技術                                                                -
七、在建工程減值準備                                                    -
八、委託貸款減值準備                                                    -
合計                                                           392,635.73

                                                               本年減少數
項目                         因資産價值回升轉回數    其他原因轉出數  合計
一、壞帳準備合計                                             -          -
其中:應收帳款                                               -          -
其他應收款                                                   -          -
二、短期投資跌價準備合計                                     -          -
其中:股票投資                                               -          -
債券投資                                                     -          -
三、存貨跌價準備合計                                         -          -
其中:庫存商品                                                -          -
四、長期投資減值準備合計                                     -          -
其中:長期股權投資                                           -          -
長期債權投資                                                 -          -
五、固定資産減值準備合計                                     -          -
其中:房屋、建築物                                           -          -
機器設備                                                     -          -
運輸設備                                                     -          -
辦公設備及其他                                               -          -
六、無形資産減值準備                                         -          -
其中:專利權                                                 -          -
專有技術                                                     -          -
七、在建工程減值準備                                         -          -
八、委託貸款減值準備                                         -          -
合計                                                         -          -

項目                                                            2004.6.30
一、壞帳準備合計                                             4,329,432.39
其中:應收帳款                                               3,853,301.01
其他應收款                                                     476,131.38
二、短期投資跌價準備合計                                                -
其中:股票投資                                                          -
債券投資                                                                -
三、存貨跌價準備合計                                         2,642,329.60
其中:庫存商品                                                2,642,329.60
四、長期投資減值準備合計                                                -
其中:長期股權投資                                                      -
長期債權投資                                                            -
五、固定資産減值準備合計                                       898,471.16
其中:房屋、建築物                                                      -
機器設備                                                       898,471.16
運輸設備                                                                -
辦公設備及其他                                                          -
六、無形資産減值準備                                                    -
其中:專利權                                                            -
專有技術                                                                -
七、在建工程減值準備                                           167,000.00
八、委託貸款減值準備                                                    -
合計                                                         8,037,233.15
    利潤表及利潤分配表
    編制單位:長春一東離合器股份有限公司金額單位:人民幣元
項目                                                                 附注
一、主營業務收入                                                   五、26
減:主營業務成本                                                   五、27
主營業務稅金及附加                                                 五、28
二、主營業務利潤
加:其他業務利潤(虧損以“—”號填列)                               五、29
減:營業費用
管理費用                                                           五、30
財務費用                                                           五、31
三、營業利潤(虧損以“—”號填列)
加:投資收益(損失以“—”號填列)
補貼收入
營業外收入                                                         五、32
減:營業外支出                                                     五、33
四、利潤總額(虧損總額以“—”號填列)
減:所得稅
減:少數股東損益
五、凈利潤(凈虧損以“—”號填列)
加:年初未分配利潤(虧損以“—”號填列)
其他轉入
六、可供分配的利潤
減:提取法定盈餘公積
提取法定公益金
提取職工獎勵及福利基金
提取儲備基金
提取企業發展基金
利潤歸還投資
七、可供投資者分配的利潤
減:應付優先股股利
提取任意盈餘公積
應付普通股股利
轉作資本的普通股股利
八、未分配利潤

                                                              2004年1-6月
項目                                                                 合併
一、主營業務收入                                           152,539,206.78
減:主營業務成本                                           116,308,147.94
主營業務稅金及附加                                             989,683.87
二、主營業務利潤                                            35,241,374.97
加:其他業務利潤(虧損以“—”號填列)                         3,231,916.80
減:營業費用                                                 9,403,607.37
管理費用                                                    17,120,865.20
財務費用                                                       735,405.10
三、營業利潤(虧損以“—”號填列)                            11,213,414.10
加:投資收益(損失以“—”號填列)                                        -
補貼收入                                                                -
營業外收入                                                     113,386.07
減:營業外支出                                                 495,146.19
四、利潤總額(虧損總額以“—”號填列)                        10,831,653.98
減:所得稅                                                   1,459,476.84
減:少數股東損益                                               640,087.38
五、凈利潤(凈虧損以“—”號填列)                             8,732,089.76
加:年初未分配利潤(虧損以“—”號填列)                      19,170,700.20
其他轉入                                                                -
六、可供分配的利潤                                          27,902,789.96
減:提取法定盈餘公積                                                    -
提取法定公益金                                                          -
提取職工獎勵及福利基金                                                  -
提取儲備基金                                                            -
提取企業發展基金                                                        -
利潤歸還投資                                                            -
七、可供投資者分配的利潤                                    27,902,789.96
減:應付優先股股利                                                      -
提取任意盈餘公積                                                        -
應付普通股股利                                                          -
轉作資本的普通股股利                                                    -
八、未分配利潤                                              27,902,789.96

                                                              2004年1-6月
項目                                                               母公司
一、主營業務收入                                           142,446,274.28
減:主營業務成本                                           110,466,517.01
主營業務稅金及附加                                             893,518.41
二、主營業務利潤                                            31,086,238.86
加:其他業務利潤(虧損以“—”號填列)                         3,118,262.85
減:營業費用                                                 8,809,878.89
管理費用                                                    15,128,851.88
財務費用                                                       359,195.25
三、營業利潤(虧損以“—”號填列)                             9,906,575.69
加:投資收益(損失以“—”號填列)                               666,213.40
補貼收入                                                                -
營業外收入                                                     103,988.50
減:營業外支出                                                 474,584.17
四、利潤總額(虧損總額以“—”號填列)                        10,202,193.42
減:所得稅                                                   1,434,104.02
減:少數股東損益                                                        -
五、凈利潤(凈虧損以“—”號填列)                             8,768,089.40
加:年初未分配利潤(虧損以“—”號填列)                      19,473,343.05
其他轉入                                                                -
六、可供分配的利潤                                          28,241,432.45
減:提取法定盈餘公積                                                    -
提取法定公益金                                                          -
提取職工獎勵及福利基金                                                  -
提取儲備基金                                                            -
提取企業發展基金                                                        -
利潤歸還投資                                                            -
七、可供投資者分配的利潤                                    28,241,432.45
減:應付優先股股利                                                      -
提取任意盈餘公積                                                        -
應付普通股股利                                                          -
轉作資本的普通股股利                                                    -
八、未分配利潤                                              28,241,432.45

                                                              2003年1-6月
項目                                                                 合併
一、主營業務收入                                           113,281,995.39
減:主營業務成本                                            79,810,708.64
主營業務稅金及附加                                             352,552.55
二、主營業務利潤                                            33,118,734.20
加:其他業務利潤(虧損以“—”號填列)                           954,569.43
減:營業費用                                                 9,129,400.99
管理費用                                                    12,820,123.83
財務費用                                                       420,653.70
三、營業利潤(虧損以“—”號填列)                            11,703,125.11
加:投資收益(損失以“—”號填列)                                        -
補貼收入                                                                -
營業外收入                                                      38,406.56
減:營業外支出                                                 257,419.01
四、利潤總額(虧損總額以“—”號填列)                        11,484,112.66
減:所得稅                                                   1,334,617.85
減:少數股東損益                                               773,272.87
五、凈利潤(凈虧損以“—”號填列)                             9,376,221.94
加:年初未分配利潤(虧損以“—”號填列)                      10,216,216.42
其他轉入                                                                -
六、可供分配的利潤                                          22,830,571.15
減:提取法定盈餘公積                                                    -
提取法定公益金                                                          -
提取職工獎勵及福利基金                                                  -
提取儲備基金                                                            -
提取企業發展基金                                                        -
利潤歸還投資                                                            -
七、可供投資者分配的利潤                                    22,830,571.15
減:應付優先股股利                                                      -
提取任意盈餘公積                                                        -
應付普通股股利                                                          -
轉作資本的普通股股利                                                    -
八、未分配利潤                                              22,830,571.15

                                                              2003年1-6月
項目                                                               母公司
一、主營業務收入                                           105,704,386.32
減:主營業務成本                                            75,997,254.00
主營業務稅金及附加                                             323,615.25
二、主營業務利潤                                            29,383,517.07
加:其他業務利潤(虧損以“—”號填列)                         1,083,740.82
減:營業費用                                                 8,688,376.16
管理費用                                                    11,458,600.28
財務費用                                                       197,850.06
三、營業利潤(虧損以“—”號填列)                            10,122,431.39
加:投資收益(損失以“—”號填列)                               804,835.02
補貼收入                                                                -
營業外收入                                                      36,406.56
減:營業外支出                                                 257,419.01
四、利潤總額(虧損總額以“—”號填列)                        10,706,253.96
減:所得稅                                                   1,334,617.85
減:少數股東損益                                                        -
五、凈利潤(凈虧損以“—”號填列)                             9,371,636.11
加:年初未分配利潤(虧損以“—”號填列)                      13,454,349.21
其他轉入                                                                -
六、可供分配的利潤                                          22,958,097.22
減:提取法定盈餘公積                                                    -
提取法定公益金                                                          -
提取職工獎勵及福利基金                                                  -
提取儲備基金                                                            -
提取企業發展基金                                                        -
利潤歸還投資                                                            -
七、可供投資者分配的利潤                                    22,958,097.22
減:應付優先股股利                                                      -
提取任意盈餘公積                                                        -
應付普通股股利                                                          -
轉作資本的普通股股利                                                    -
八、未分配利潤                                              22,958,097.22
    現金流量表
    編制單位:長春一東離合器股份有限公司   2004年1-6月      金額單位:人民幣元
項目                                                                 附注
一、經營活動産生的現金:
銷售商品、提供勞務收到的現金
收到的稅費返還
收到的其他與經營活動有關的現金                                     五、34
現金流入小計
購買商品、接受勞務支付的現金
支付給職工以及為職工支付的現金
支付的各項稅費
支付的其他與經營活動有關的現金                                     五、35
現金流出小計
經營活動産生的現金流量凈額
二、投資活動産生的現金流量:
收回投資所收到的現金
取得投資收益所收到的現金
處置固定資産、無形資産和其他長期資産而收回的現金凈額
收到的其他與投資活動有關的現金
現金流入小計
購建固定資産、無形資産和其他長期資産所支付的現金
投資所支付的現金
支付的其他與投資活動有關的現金
現金流出小計
投資活動産生的現金流量凈額
三、籌資活動産生的現金流量:
吸收投資所收到的現金
其中:子公司吸收少數股東權益性投資收到的現金
借款所收到的現金
收到的其他與籌資活動有關的現金
現金流入小計
償還債務所支付的現金
分配股利、利潤或償付利息所支付的現金
支付的其他與籌資活動有關的現金
現金流出小計
籌資活動産生的現金流量凈額
四、匯率變動對現金的影響
五、現金及現金等價物凈增加額
1、將凈利潤調節為經營活動的現金流量:
凈利潤
加:少數股東損益
計提的資産減值準備
固定資産折舊
無形資産攤銷
長期待攤費用攤銷
待攤費用減少(減:增加)
預提費用增加(減:減少)
處置固定資産、無形資産和其他長期資産的損失(減:收益)
固定資産報廢損失
財務費用
投資損失(減:收益)
遞延稅款貸項(減:借項)
存貨的減少(減:增加)
經營性應收項目的減少(減:增加)
經營性應付項目的增加(減:減少)
增值稅增加凈額(減:減少)
其他
經營活動産生的現金流量凈額
2、不涉及現金收支的投資和籌資活動
債務轉為資本
一年內到期的可轉換公司債券
融資租入固定資産
3、現金及現金等價物凈增加情況:
現金的期末餘額
減:現金的期初餘額
加:現金等價物的期末餘額
減:現金等價物的期初餘額
現金及現金等價物凈增加額

項目                                                                 合併
一、經營活動産生的現金:
銷售商品、提供勞務收到的現金                               101,047,172.45
收到的稅費返還                                                          -
收到的其他與經營活動有關的現金                                     359.30
現金流入小計                                               101,047,531.75
購買商品、接受勞務支付的現金                                73,102,366.13
支付給職工以及為職工支付的現金                              17,622,458.47
支付的各項稅費                                              15,075,919.25
支付的其他與經營活動有關的現金                               6,136,946.16
現金流出小計                                               111,937,690.01
經營活動産生的現金流量凈額                                 -10,890,158.26
二、投資活動産生的現金流量:
收回投資所收到的現金                                                    -
取得投資收益所收到的現金                                                -
處置固定資産、無形資産和其他長期資産而收回的現金凈額           139,720.00
收到的其他與投資活動有關的現金                                          -
現金流入小計                                                   139,720.00
購建固定資産、無形資産和其他長期資産所支付的現金             2,720,825.86
投資所支付的現金                                                        -
支付的其他與投資活動有關的現金                                          -
現金流出小計                                                 2,720,825.86
投資活動産生的現金流量凈額                                  -2,581,105.86
三、籌資活動産生的現金流量:
吸收投資所收到的現金                                                    -
其中:子公司吸收少數股東權益性投資收到的現金                            -
借款所收到的現金                                            33,066,100.00
收到的其他與籌資活動有關的現金                                          -
現金流入小計                                                33,066,100.00
償還債務所支付的現金                                        14,132,300.00
分配股利、利潤或償付利息所支付的現金                           774,783.54
支付的其他與籌資活動有關的現金                                          -
現金流出小計                                                14,907,083.54
籌資活動産生的現金流量凈額                                  18,159,016.46
四、匯率變動對現金的影響                                                -
五、現金及現金等價物凈增加額                                 4,687,752.34
1、將凈利潤調節為經營活動的現金流量:
凈利潤                                                       8,732,089.76
加:少數股東損益                                               640,087.38
計提的資産減值準備                                              337302.40
固定資産折舊                                                 6,209,221.83
無形資産攤銷                                                      2470.00
長期待攤費用攤銷                                               753,146.04
待攤費用減少(減:增加)                                                -
預提費用增加(減:減少)                                     1,152,517.61
處置固定資産、無形資産和其他長期資産的損失(減:收益)         -42,490.27
固定資産報廢損失                                               469,584.17
財務費用                                                       499,734.85
投資損失(減:收益)                                                    -
遞延稅款貸項(減:借項)                                                -
存貨的減少(減:增加)                                       6,048,651.02
經營性應收項目的減少(減:增加)                             4,659,382.74
經營性應付項目的增加(減:減少)                             1,064,211.73
增值稅增加凈額(減:減少)                                              -
其他                                                                    -
經營活動産生的現金流量凈額                                   0,890,158.26
2、不涉及現金收支的投資和籌資活動
債務轉為資本                                                            -
一年內到期的可轉換公司債券                                              -
融資租入固定資産                                                        -
3、現金及現金等價物凈增加情況:
現金的期末餘額                                               1,447,833.46
減:現金的期初餘額                                           6,760,081.12
加:現金等價物的期末餘額                                                -
減:現金等價物的期初餘額                                                -
現金及現金等價物凈增加額                                     4,687,752.34

項目                                                               母公司
一、經營活動産生的現金:
銷售商品、提供勞務收到的現金                                86,555,437.61
收到的稅費返還                                                          -
收到的其他與經營活動有關的現金                                      20.00
現金流入小計                                                86,555,457.61
購買商品、接受勞務支付的現金                                64,840,402.33
支付給職工以及為職工支付的現金                              16,015,503.00
支付的各項稅費                                              13,893,801.25
支付的其他與經營活動有關的現金                               4,555,430.39
現金流出小計                                                99,305,136.97
經營活動産生的現金流量凈額                                  12,749,679.36
二、投資活動産生的現金流量:
收回投資所收到的現金                                                    -
取得投資收益所收到的現金                                                -
處置固定資産、無形資産和其他長期資産而收回的現金凈額            88,160.00
收到的其他與投資活動有關的現金                                          -
現金流入小計                                                    88,160.00
購建固定資産、無形資産和其他長期資産所支付的現金             2,676,007.86
投資所支付的現金                                                        -
支付的其他與投資活動有關的現金                                          -
現金流出小計                                                 2,676,007.86
投資活動産生的現金流量凈額                                  -2,587,847.86
三、籌資活動産生的現金流量:
吸收投資所收到的現金                                                    -
其中:子公司吸收少數股東權益性投資收到的現金                            -
借款所收到的現金                                            30,000,000.00
收到的其他與籌資活動有關的現金                                          -
現金流入小計                                                30,000,000.00
償還債務所支付的現金                                        10,000,000.00
分配股利、利潤或償付利息所支付的現金                           774,783.54
支付的其他與籌資活動有關的現金                                          -
現金流出小計                                                10,774,783.54
籌資活動産生的現金流量凈額                                  19,225,216.46
四、匯率變動對現金的影響                                                -
五、現金及現金等價物凈增加額                                 3,887,689.24
1、將凈利潤調節為經營活動的現金流量:
凈利潤                                                       8,768,089.40
加:少數股東損益                                                        -
計提的資産減值準備                                             337,302.40
固定資産折舊                                                 5,800,443.55
無形資産攤銷                                                            -
長期待攤費用攤銷                                               753,146.04
待攤費用減少(減:增加)                                                -
預提費用增加(減:減少)                                       916,787.62
處置固定資産、無形資産和其他長期資産的損失(減:收益)         -33,432.00
固定資産報廢損失                                               469,584.17
財務費用                                                       123,525.00
投資損失(減:收益)                                          -666,213.40
遞延稅款貸項(減:借項)                                                -
存貨的減少(減:增加)                                      -4,818,643.05
經營性應收項目的減少(減:增加)                           -53,096,016.04
經營性應付項目的增加(減:減少)                            28,695,746.95
增值稅增加凈額(減:減少)                                              -
其他                                                                    -
經營活動産生的現金流量凈額                                 -12,749,679.36
2、不涉及現金收支的投資和籌資活動
債務轉為資本                                                            -
一年內到期的可轉換公司債券                                              -
融資租入固定資産                                                        -
3、現金及現金等價物凈增加情況:
現金的期末餘額                                              20,099,066.31
減:現金的期初餘額                                          16,211,377.07
加:現金等價物的期末餘額                                                -
減:現金等價物的期初餘額                                                -
現金及現金等價物凈增加額                                     3,887,689.24