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長春一東(600148)公告正文

長春一東2007年半年度報告

公告日期:2007-08-18

  
  長春一東離合器股份有限公司2007年半年度報告
   
        
    目錄
     一、重要提示 3
    二、公司基本情況 3
    三、股本變動及股東情況 4
    四、董事、監事和高級管理人員 5
    五、董事會報告 5
    六、重要事項 8
    七、財務報告   11
    八、備查文件目錄 41
    
    一、重要提示
    1、本公司董事會、監事會及其董事、監事、高級管理人員保證本報告所載資料不存在任何虛假記載、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。
    2、公司全體董事出席董事會會議。  3、公司半年度財務報告未經審計。 4、公司負責人李長江、主管會計工作負責人劉金忠及會計機構負責人(會計主管人員)馮秀艷聲明:保證本半年度報告中財務報告的真實、完整。
    二、公司基本情況
    (一)公司基本情況簡介
    1、 公司法定中文名稱:長春一東離合器股份有限公司 公司法定中文名稱縮寫:長春一東 公司英文名稱:Changchun Yidong clutch co.,Ltd 2、 公司A股上市交易所:上海證券交易所 公司A股簡稱:長春一東 公司A股代碼:600148 3、 公司註冊地址:長春市繁榮路17-1號 公司辦公地址:長春市繁榮路17-1號 郵政編碼:130012 公司國際互聯網網址:www.ccyd.com.cn 公司電子信箱:600148@ccyd.com.cn 4、 公司法定代表人:李長江 5、 公司董事會秘書:王有年 電話:0431-85158520 傳真:0431-85174234 E-mail:600148@ccyd.com.cn 聯繫地址:長春市繁榮路17-1號 公司證券事務代表:杜影 電話:0431-85158570 傳真:0431-85174234 E-mail:600148@ccyd.com.cn 聯繫地址:長春市繁榮路17-1號 6、 公司資訊披露報紙名稱:中國證券報 上海證券報 登載公司半年度報告的中國證監會指定國際互聯網網址:www.sse.com.cn 公司半年度報告備置地點:公司證券部 
    
    (二)主要財務數據和指標
    1、主要會計數據和財務指標
    單位:元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                   本報告期末              上年度期末            本報告期末比上年度期末增減(%)      
  總資産                           513,371,784.44          503,010,190.40        2.06                                  
  所有者權益(或股東權益)         289,532,159.36          283,648,950.21        2.07                                  
  每股凈資産(元)                   2.05                    2.00                  2.50                                  
                                   報告期(1-6月)        上年同期              本報告期比上年同期增減(%)          
  營業利潤                         8,530,322.36            6,232,000.82          36.88                                 
  利潤總額                         8,226,315.28            5,701,531.75          44.28                                 
  凈利潤                           5,883,209.15            4,365,246.37          34.77                                 
  扣除非經常性損益的凈利潤         5,624,803.13            4,816,145.08          16.79                                 
  基本每股收益(元)                 0.042                   0.031                 35.48                                 
  稀釋每股收益(元)                 0.042                   0.031                 35.48                                 
  凈資産收益率(%)                  2.03                    1.54                  增加0.49個百分點                      
  經營活動産生的現金流量凈額       4,578,557.19            -13,935,613.46        -                                     
  每股經營活動産生的現金流量凈額   0.03                    -0.10                 -                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2、非經常性損益項目和金額                                       單位:元 幣種:人民幣


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  非經常性損益項目                                                                 金額                                
  除上述各項之外的其他營業外收支凈額                                               304,007.08                          
  應扣除的非經常性損益的所得稅影響額                                               -45,601.06                          
  合計                                                                             258,406.02                          
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三、股本變動及股東情況
    (一)股份變動情況表
    報告期內,公司股份總數及股本結構未發生變化。
    (二)股東情況
    1、股東數量和持股情況
    單位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  報告期末股東總數                        12269                                                                        
  前十名股東持股情況                                                                                                   
  股東名稱            股東性質        持股比例(%)  持股總數       報告期內增   持有有限售條件股  質押或凍結的股份數量  
                                                                  減           份數量                                  
  吉林東光集團有限公  國有法人        37.01        52,378,919     0            52,378,919                              
  司                                                                                                                   
  中國第一汽車集團公  國有法人        23.51        33,277,531     0            33,277,531                              
  司                                                                                                                   
  劉永                境內自然人      1.018        1,440,000      -106,200                                             
  荀照蘭              境內自然人      0.587        830,503        236,700                                              
  蘭秀春              境內自然人      0.585        828,430                                                             
  上海市職工保障互助  未知            0.346        490,000                                                             
  中心                                                                                                                 
  郭冬臨              境內自然人      0.325        460,200                                                             
  山西省中陽榮欣焦化  未知            0.315        445,800                                                             
  有限公司                                                                                                             
  趙晨                境內自然人      0.272        385,300                                                             
  硃砂                境內自然人      0.229        323,500                                                             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



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  前十名無限售條件股東持股情況                                                                                         
  股東名稱                             持有無限售條件股份數量                             股份種類                     
  劉永                                 1,440,000                                          人民幣普通股                 
  荀照蘭                               830,503                                            人民幣普通股                 
  蘭秀春                               828,430                                            人民幣普通股                 
  上海市職工保障互助中心               490,000                                            人民幣普通股                 
  郭冬臨                               460,200                                            人民幣普通股                 
  山西省中陽榮欣焦化有限公司           445,800                                            人民幣普通股                 
  趙晨                                 385,300                                            人民幣普通股                 
  硃砂                                 323,500                                            人民幣普通股                 
  余棟                                 284,839                                            人民幣普通股                 
  崔中林                               284,600                                            人民幣普通股                 
  上述股東關聯關係或一致行動關係的説   公司國有法人股東之間不存在關聯關係,其他股東之間是否存在關係或是否屬於一致行動  
  明                                   人情況未知。                                                                    
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    前十名有限售條件股東持股數量及限售條件
    單位:股


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  序   有限售條件股東名   持有的有限售  有限售條件股份可上市交  限售條件                                               
  號   稱                 條件股份數量  易情況                                                                         
                                        可上市交易時  新增可上                                                         
                                        間            市交易股                                                         
                                                      份數量                                                           
  1    吉林東光集團有限   52,378,919    2009年7月3日            除按法定的禁售期十二個月內不轉讓、不交易外,額外承諾在 
       公司                                                     上述法定禁售期滿後二十四個月內不上市交易。             
  2    中國第一汽車集團   33,277,531    2009年7月3日            除按法定的禁售期十二個月內不轉讓、不交易外,額外承諾在 
       公司                                                     上述法定禁售期滿後二十四個月內不上市交易。             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2、控股股東及實際控制人變更情況 本報告期內公司控股股東及實際控制人沒有發生變更。 
     四、董事、監事和高級管理人員
    
    (一)董事、監事和高級管理人員持股變動
    報告期內公司董事、監事、高級管理人員持股未發生變化。 (二)新聘或解聘公司董事、監事、高級管理人員的情況
    報告期內未發生新聘或解聘公司董事、監事、高級管理人員的情況。
    
    五、董事會報告
    (一)報告期內整體經營情況的討論與分析
    本報告期公司銷售離合器55萬套、液壓翻轉機構4.2萬套。實現營業收入17484萬元,與上年同期相比下降7%(上半年公司調整了經營戰略,轉讓了對控股子公司寧波東鳴工貿有限公司的投資,該公司未列入合併報表);上半年實現營業利潤853萬元,與上年同期相比增長37%,實現凈利潤588萬元,與上年同期相比增長35%。 據中國汽車工業協會統計數據,2007年上半年全國汽車銷售量同比增長23%,其中乘用車銷售增長22%,商用車銷售增長26%,商用車需求迅速提升,與上年同期相比增幅提高11個百分點,尤其是重型卡車和半挂車市場增長顯著。     公司年初即已確定了離合器産品結構調整方向,將工作重點放在了卡車、客車、轎車産品市場上,有計劃地調減了微型車産品的供應量。上半年直徑330mm以上離合器産品銷售量同比增長了100%,公司戰略與整車市場契合,上半年公司本部營業收入同比增長了14%,凈利潤增長9%。控股子公司長春一東汽車零部件製造有限公司為一汽集團重卡配套量大幅提升,該公司營業收入同比增長184%,加之其産品液壓翻轉機構的國産化工作基本完成,毛利率有所提高,該公司2007年上半年實現凈利潤277萬元,是公司凈利潤增長的重要來源。
    (二)公司主營業務及其經營狀況
    1、主營業務分行業、産品情況表                                   單位:元 幣種:人民幣


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  分行業   營業收入           營業成本          毛利率(  營業收入比上年同期   營業成本比上年同期   毛利率比上年同期增  
  或分産                                        %)       增減(%)              增減(%)              減(%)               
  品                                                                                                                   
  分行業                                                                                                               
  汽車零   169,386,604.72     131,271,349.28    22.50    -7.46                -14.45               增加6.34個百分點    
  部件行                                                                                                               
  業                                                                                                                   
  分産品                                                                                                               
  離合器   155,869,442.84     122,612,542.49    21.34    13.83                12.60                增加0.86個百分點    
  及備件                                                                                                               
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其中:報告期內上市公司向控股股東及其子公司銷售産品或提供勞務的關聯交易金額0萬元。 2、主營業務分地區情況                                         單位:元 幣種:人民幣


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  地區                               營業收入                            營業收入比上年增減(%)                         
  東北地區                           106,803,213.73                      31.23                                         
  華東地區                           28,969,262.27                       -56.47                                        
  華南地區                           11,997,661.53                       -35.35                                        
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本報告期,公司轉讓控股子公司寧波東鳴工貿有限公司全部投資,該公司主要業務銷售地區為華東及華南地,導致上述地區營業收入大幅下降。
    (三)公司投資情況
     1、募集資金使用情況 1)、公司于2001年通過配股募集資金5,957萬元,已累計使用3,195萬元,其中本年度已使用443萬元,尚未使用2,762萬元。尚未使用募集資金去向,尚未使用募集資金由於原募集資金投資項目停止實施,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。
    
    
    
    2、募集資金承諾項目情況
    單位:萬元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  承諾項目名稱     擬投入金額       是否變更   實際投入金額     預計收益         産生收益情況     是否符合   是否符合  
                                    項目                                                          計劃進度   預計收益  
  組建瀋陽一東四   975              否         975              年銷售利潤740萬  本報告期銷售毛   是         否        
  環離合器有限責                                                元               利333萬元,凈利                       
  任公司項目                                                                     潤58萬元                              
  組建長春一東新   1,600            是         0                投資利潤率42%    0                否         否        
  型摩擦材料有限                                                                                                       
  責任公司項目                                                                                                         
  汽車雙品質飛輪   3,650            是         270              投資利潤率66%    0               否         否        
  項目                                                                                                                 
  合計             6,225            --         1,245                                              --         --        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1)、組建瀋陽一東四環離合器有限責任公司項目 項目擬投入975萬元,實際投入975萬元,已投資完畢。因行業狀況及競爭情況發生變化,離合器産品毛利率下降,未達到項目預計收益.  2)、組建長春一東新型摩擦材料有限責任公司項目 項目擬投入1,600萬元,實際投入0萬元,停止實施。 該項目合作對方為國內的摩擦材料研究機構.經過一段時間的客戶開發,公司發現國內摩擦材料技術認可度低,無石棉摩擦材料市場基本被國外幾大廠家所壟斷,如我公司離合器産品由國外無石棉材料轉用國産無石棉材料,配套銷售將受影響,為避免更大的風險,雙方經協商終止該項目實施.經公司2004年第二次臨時股東大會審議,決定終止實施該項目,轉投中韓合資汽車駕駛室液壓翻轉機構項目.  3)、汽車雙品質飛輪項目 項目擬投入3,650萬元,實際投入270萬元,停止實施。該項目因技術引進方德國Luk公司股東變更及中國入世後的市場變化,Luk公司重新考慮合作事宜.該項目停滯.考慮到募集資金使用效益及公司實際需要,公司停止該項目的實施,經公司2004年度股東大會審議通過,轉投130萬套離合器上能力技術改造項目。雙品質飛輪未實現技術引進,公司近年來一直就該産品進行自主研發.
    3、募集資金變更項目情況
    單位:萬元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  變更後的項目   對應原承諾項  變更後項目擬   實際投入金額   預計收益       産生收益情況        是否符合  是否符合預計 
  名稱           目名稱        投入金額                                                         計劃進度  收益         
  中韓合資組建   組建長春一東  584            584            營業第四年凈   本報告期凈利潤277   是        否           
  長春一東汽車   新型摩擦材料                                利潤810萬元    萬元                                       
  零部件製造有   有限責任公司                                                                                          
  限公司項目(汽  項目                                                                                                  
  車駕駛室液壓                                                                                                         
  翻轉機構項目)                                                                                                        
  組建寧波東鳴   汽車雙品質飛  150            150            預計凈利潤140  我公司在報告期內將  是        否           
  工貿有限公司   輪項目                                      萬元           對該公司的投資全額                         
  項目                                                                      轉讓給投資對方,本                         
                                                                            期無收益。                                 
  130萬套離合器  汽車雙品質飛  2,397          1,216          投資完成當年   本報告期母公司凈利  否        否           
  上能力技術改   輪項目                                      新增利潤188萬  潤較上年同期增長9%                         
  造項目                                                     元             。注:本項目為技術                         
                                                                            改造項目,提升現有                         
                                                                            品質能力及産能,無                         
                                                                            法單獨核算項目收益                         
                                                                            。                                         
  合計           --            3,131          1,950                                             --        --           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1)、中韓合資組建長春一東汽車零部件製造有限公司項目(汽車駕駛室液壓翻轉機構項目) 公司變更原計劃投資項目組建長春一東新型摩擦材料有限責任公司項目,變更後新項目擬投入584萬元,實際投入584萬元,已投資完畢。 産品盈利水準已超過預測,但由於生産規模未達到計劃,故總收益低於預計水準。  2)、組建寧波東鳴工貿有限公司項目 公司變更原計劃投資項目汽車雙品質飛輪項目,變更後新項目擬投入150萬元,實際投入150萬元,已投資完畢。  3)、130萬套離合器上能力技術改造項目 公司變更原計劃投資項目汽車雙品質飛輪項目,變更後新項目擬投入2,397萬元,實際投入1,216萬元,已完成投資總額的51%。 由於汽車行業及零部件行業整體形勢變化,公司為控制投資風險,放緩了投資進度,分步實施。目前投資尚未完成。  4、非募集資金項目情況 報告期內,公司無非募集資金投資項目。 
    六、重要事項
    (一)公司治理的情況
    根據中國證監會證監公司字[2007]28號文件《關於開展加強上市公司治理專項活動有關事項的通知》,以及吉林證監局吉證監發[2007]88號文件《關於做好上市公司治理專項活動自查階段工作的通知》要求,我公司在報告期內對公司治理情況進行了認真自查,提出需要整改的問題並制定了整改計劃。相關自查報告及整改計劃已公告並刊登于上海證券交易所網站,並公佈了評議電話、傳真和電子郵箱,接受廣大投資者和社會公眾對公司治理情況進行評議。
    (二)報告期實施的利潤分配方案執行情況
    2006年度股東大會審議通過了2006年度利潤分配方案,2007年7月9日公司發佈分紅派息實施公告,股權登記日2007年7月12日,紅利發放日2007年7月18日,無限售條件流通股股東紅利已發放完畢.
    (三)重大訴訟仲裁事項
    本報告期公司無重大訴訟、仲裁事項。 
    (四)資産交易事項
    本報告期公司無收購及出售資産、吸收合併事項。
    (五)報告期內公司重大關聯交易事項
    1、與日常經營相關的關聯交易 (1)、銷售商品、提供勞務以及其他流入的重大關聯交易
    單位:萬元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  關聯方名稱  關聯交易  關聯交   關聯交易價格   關聯交易  佔同類交易  關聯交  市場價格          關聯交易對公司利潤的影 
              內容      易定價                  金額      金額的比例  易結算                    響                     
                        原則                              (%)         方式                                             
  中國第一汽  銷售本公  市場定   完全市場價格   8,162     46.68       供貨後  注:公司大部分産   公司第二大股東一汽集團 
  車集團公司  司生産的  價原則   (部分用戶已                         三個月  品均向關聯方銷售  作為中國最大的汽車生産 
  及其所屬企  離合器産           採用招標方式                         挂賬付  ,由於品種多無法  廠,其所屬企業是我公司  
  業          品                 定價)                               款      詳列單品價格.     主要客戶,對其銷售構成  
                                                                                                公司重要收入及利潤來源 
                                                                                                .                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1)、本公司向第二大股東中國第一汽車集團公司及其所屬企業銷售本公司生産的離合器産品。 公司與第二大股東及其所屬企業的交易完全遵循市場化原則,對公司獨立性無影響.
    (六)託管情況
    本報告期公司無託管事項。 
    (七)承包情況
    本報告期公司無承包事項。 
    (八)租賃情況
    本報告期公司無租賃事項。 
    (九)擔保情況
    本報告期公司無擔保事項。 
    (十)委託理財情況
    本報告期公司無委託理財事項。 
    (十一)承諾事項履行情況
    
    原非流通股東在股權分置改革過程中做出的承諾事項及其履行情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股東名稱                  承諾事項                                                                   承諾履行   備註 
                                                                                                       情況            
  吉林東光集團有限公司、中  保證所持非流通股份自改革方案實施後首個交易日起,除按照法定的禁售期十二個   按承諾履        
  國第一汽車集團公司        月內不轉讓、不交易外,額外承諾在上述法定禁售期滿後二十四個月內不上市交易   行              
                            。                                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(十二)聘任、解聘會計師事務所情況
    報告期內,因我公司原聘會計師事務所河北華安會計師事務所有限責任公司進行合併重組,原為我公司審計的業務人員及其業務合併到萬隆會計師事務所有限公司,公司改聘萬隆會計師事務所擔任我公司財務審計工作。 
    (十三)上市公司及其董事、監事、高級管理人員、公司股東、實際控制人處罰及整改情況
    本報告期未發生公司及其董事、監事、高級管理人員、公司股東、實際控制人受處罰情況。
     (十四)其他重大事項及其影響和解決方案的分析説明  報告期內公司無其他重大事項。 
    (十五)資訊披露索引


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  事項                                              刊載的報刊名稱及版面  刊載日期        刊載的互聯網網站及檢索路徑   
  三屆十七次董事會決議公告                          上海證券報B27中國證   2007年2月16日   www.sse.com.cn               
                                                    券報                                                               
  2006年度業績快報                                  上海證券報B27中國證   2007年2月16日   www.sse.com.cn               
                                                    券報                                                               
  臨時董事會決議公告暨召開2007年第一次臨時股東大會  上海證券報A10中國證   2007年2月26日   www.sse.com.cn               
  的通知                                            券報                                                               
  2007年第一次臨時股東大會決議公告                  上海證券報D7中國證券  2007年3月14日   www.sse.com.cn               
                                                    報                                                                 
  三屆十八次董事會決議公告                          上海證券報A12中國證   2007年3月15日   www.sse.com.cn               
                                                    券報                                                               
  三屆十八次監事會決議公告                          上海證券報A12中國證   2007年3月15日   www.sse.com.cn               
                                                    券報                                                               
  股票交易異常波動公告                              上海證券報D5中國證券  2007年4月11日   www.sse.com.cn               
                                                    報                                                                 
  三屆十九次董事會決議公告暨召開2006年度股東大會的  上海證券報D15中國證   2007年4月25日   www.sse.com.cn               
  通知                                              券報                                                               
  三屆十九次監事會決議公告                          上海證券報D15中國證   2007年4月25日   www.sse.com.cn               
                                                    券報                                                               
  2006年度股東大會決議公告                          上海證券報中國證券報  2007年5月19日   www.sse.com.cn               
  三屆二十次董事會決議公告                          上海證券報中國證券報  2007年5月19日   www.sse.com.cn               
  重大無先例事項停牌公告                            上海證券報A12中國證   2007年6月4日    www.sse.com.cn               
                                                    券報                                                               
  股票交易異常波動公告                              上海證券報A12中國證   2007年6月4日    www.sse.com.cn               
                                                    券報                                                               
  2006年度分紅派息公告                              上海證券報A17中國證   2007年7月9日    www.sse.com.cn               
                                                    券報                                                               
  三屆二十一次董事會決議公告                        上海證券報D21中國證   2007年7月10日   www.sse.com.cn               
                                                    券報                                                               
  上市公司專項治理自查報告及整改計劃                上海證券報D5中國證券  2007年7月20日   www.sse.com.cn               
                                                    報                                                                 
  三屆二十二次董事會決議公司暨召開2007年第二次臨時  上海證券報D15中國證   2007年7月24日   www.sse.com.cn               
  股東大會的公告                                    券報                                                               
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     七、財務報告(未經審計)
    (一)財務報表
    合併資産負債表
    編制單位: 長春一東離合器股份有限公司    2007年06月30日       單位: 元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                             附注        期末餘額                             年初餘額                           
  流動資産:                                                                                                           
  貨幣資金                         五、1       20,389,802.79                        20,833,971.05                      
  結算備付金                                                                                                           
  拆出資金                                                                                                             
  交易性金融資産                               0                                    0                                  
  應收票據                         五、2       55,241,044.54                        52,801,659.92                      
  應收賬款                         五、3       144,054,615.86                       160,133,751.02                     
  預付款項                         五、6       23,989,122.57                        24,338,424.60                      
  應收保費                                                                                                             
  應收分保賬款                                                                                                         
  應收分保合同準備金                                                                                                   
  應收利息                                     0                                    0                                  
  應收股利                                                                                                             
  其他應收款                       五、4       4,157,933.73                         3,338,015.28                       
  買入返售金融資産                             0                                                                       
  存貨                             五、7       146,573,093.99                       117,983,229.88                     
  一年內到期的非流動資産                       0                                    0                                  
  其他流動資産                                 0                                    581,497.26                         
  流動資産合計                                 394,405,613.48                       380,010,549.01                     
  非流動資産:                                                                                                         
  發放貸款及墊款                                                                                                       
  可供出售金融資産                             0                                    0                                  
  持有至到期投資                               0                                    0                                  
  長期應收款                                   0                                    0                                  
  長期股權投資                     五、8       500,000.00                           500,000.00                         
  投資性房地産                                 0                                    0                                  
  固定資産                         五、9       110,731,434.49                       114,195,863.70                     
  在建工程                         五、10      645,582.61                           1,018,582.61                       
  工程物資                                     0                                    0                                  
  固定資産清理                                 139,908.84                           139,908.84                         
  生産性生物資産                               0                                    0                                  
  油氣資産                                     0                                    0                                  
  無形資産                         五、11      1,814,294.37                         1,382,220.67                       
  開發支出                                     0                                    0                                  
  商譽                                         0                                    0                                  
  長期待攤費用                     五、12      4,327,302.34                         4,955,417.26                       
  遞延所得稅資産                               807,648.31                           807,648.31                         
  其他非流動資産                               0                                    0                                  
  非流動資産合計                               118,966,170.96                       122,999,641.39                     
  資産總計                                     513,371,784.44                       503,010,190.40                     
  流動負債:                                                                                                           
  短期借款                         五、13      55,000,000.00                        56,000,000.00                      
  向中央銀行借款                                                                                                       
  吸收存款及同業存放                                                                                                   
  拆入資金                                                                                                             
  交易性金融負債                               0                                    0                                  
  應付票據                         五、14      22,599,603.40                        7,198,092.20                       
  應付賬款                         五、15      103,228,886.52                       107,753,404.65                     
  預收款項                         五、16      2,425,564.16                         2,696,911.46                       
  賣出回購金融資産款                                                                                                   
  應付手續費及佣金                                                                                                     
  應付職工薪酬                     五、17      8,174,236.62                         6,993,064.31                       
  應交稅費                         五、18      -363,951.23                          4,160,324.22                       
  應付利息                                     0                                                                       
  應付股利                                                                                                             
  其他應付款                       五、19      14,742,286.07                        17,746,061.14                      
  應付分保賬款                                                                                                         
  保險合同準備金                                                                                                       
  代理買賣證券款                                                                                                       
  代理承銷證券款                                                                                                       
  一年內到期的非流動負債                       0                                                                       
  其他流動負債                     五、20      283,907.95                           73,191.22                          
  流動負債合計                                 206,090,533.49                       202,621,049.20                     
  非流動負債:                                                                                                         
  長期借款                                     0                                                                       
  應付債券                                     0                                                                       
  長期應付款                                   0                                                                       
  專項應付款                       五、21      200,000.00                           200,000.00                         
  預計負債                                     0                                                                       
  遞延所得稅負債                               1,099,725.06                         1,099,725.06                       
  其他非流動負債                               0                                                                       
  非流動負債合計                               1,299,725.06                         1,299,725.06                       
  負債合計                                     207,390,258.55                       203,920,774.26                     
  所有者權益(或股東權益):                                                                                           
  實收資本(或股本)               五、22      141,516,450.00                       141,516,450.00                     
  資本公積                         五、23      89,117,475.01                        89,117,475.01                      
  減:庫存股                                                                                                           
  盈餘公積                         五、24      19,680,437.30                        19,680,437.30                      
  一般風險準備                                                                                                         
  未分配利潤                       五、25      39,217,797.05                        33,334,587.90                      
  外幣報表折算差額                             0                                                                       
  歸屬於母公司所有者權益合計                   289,532,159.36                       283,648,950.21                     
  少數股東權益                                 16,449,366.53                        15,440,465.93                      
  所有者權益合計                               305,981,525.89                       299,089,416.14                     
  負債和所有者權益總計                         513,371,784.44                       503,010,190.40                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:李長江主管會計工作負責人:劉金忠會計機構負責人:馮秀艷
    母公司資産負債表
    編制單位: 長春一東離合器股份有限公司       2007年06月30日         單位: 元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                附注     期末餘額                             年初餘額                           
  流動資産:                                                                                                           
  貨幣資金                                     14,588,204.61                        17,688,978.32                      
  交易性金融資産                               0                                    0                                  
  應收票據                                     50,673,544.54                        35,154,694.27                      
  應收賬款                            六、1    132,596,306.03                       141,214,136.71                     
  預付款項                                     23,287,457.63                        27,097,864.25                      
  應收利息                                     0                                    0                                  
  應收股利                                     0                                    0                                  
  其他應收款                          六、2    2,151,545.76                         2,223,001.58                       
  存貨                                         125,968,861.04                       97,735,478.35                      
  一年內到期的非流動資産                       0                                    0                                  
  其他流動資産                                 0                                    501,851.24                         
  流動資産合計                                 349,265,919.61                       321,616,004.72                     
  非流動資産:                                                                                                         
  可供出售金融資産                             0                                    0                                  
  持有至到期投資                               0                                    0                                  
  長期應收款                                   0                                    0                                  
  長期股權投資                        六、3    17,092,938.78                        18,785,009.30                      
  投資性房地産                                 0                                    0                                  
  固定資産                                     95,754,373.13                        99,035,714.91                      
  在建工程                                     645,582.61                           1,018,582.61                       
  工程物資                                     0                                    0                                  
  固定資産清理                                 139,908.84                           139,908.84                         
  生産性生物資産                               0                                    0                                  
  油氣資産                                     0                                    0                                  
  無形資産                                     1,498,107.86                         1,046,034.16                       
  開發支出                                     0                                    0                                  
  商譽                                         0                                    0                                  
  長期待攤費用                                 4,084,302.34                         4,663,817.26                       
  遞延所得稅資産                               790,011.93                           790,011.93                         
  其他非流動資産                               0                                    0                                  
  非流動資産合計                               120,005,225.49                       125,479,079.01                     
  資産總計                                     469,271,145.10                       447,095,083.73                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  流動負債:                                                                                                           
  短期借款                                     55,000,000                           55,000,000                         
  交易性金融負債                               0                                    0                                  
  應付票據                                     17,849,603.40                        6,248,092.20                       
  應付賬款                                     85,320,471.87                        72,705,169.35                      
  預收款項                                     1,883,562.37                         1,730,003.53                       
  應付職工薪酬                                 7,682,699.57                         6,648,300.72                       
  應交稅費                                     -533,583.35                          3,820,969.28                       
  應付利息                                     0                                    0                                  
  應付股利                                     0                                    0                                  
  其他應付款                                   12,726,713.46                        15,503,865.83                      
  一年內到期的非流動負債                       0                                    0                                  
  其他流動負債                                 -1,845.07                            42,955.09                          
  流動負債合計                                 179,927,622.25                       161,699,356.00                     
  非流動負債:                                                                                                         
  長期借款                                     0                                    0                                  
  應付債券                                     0                                    0                                  
  長期應付款                                   0                                    0                                  
  專項應付款                                   200,000                              200,000                            
  預計負債                                     0                                    0                                  
  遞延所得稅負債                               1,099,725.06                         1,099,725.06                       
  其他非流動負債                               0                                    0                                  
  非流動負債合計                               1,299,725.06                         1,299,725.06                       
  負債合計                                     181,227,347.31                       162,999,081.06                     
  所有者權益(或股東權益):                                                                                           
  實收資本(或股本)                           141,516,450.00                       141,516,450.00                     
  資本公積                                     89,289,559.51                        89,289,559.51                      
  減:庫存股                                   0                                    0                                  
  盈餘公積                                     19,362,074.09                        19,362,074.09                      
  未分配利潤                                   37,875,714.19                        33,927,919.07                      
  所有者權益(或股東權益)合計                 288,043,797.79                       284,096,002.67                     
  負債和所有者權益(或股東權益)總計           469,271,145.10                       447,095,083.73                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:李長江主管會計工作負責人:劉金忠會計機構負責人:馮秀艷
     合併利潤表 編制單位: 長春一東離合器股份有限公司         2007年1-6月        單位: 元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                         附注         本期金額             上期金額              
  一、營業總收入                                                            174,835,404.41       188,014,043.90        
  其中:營業收入                                               五、26       174,835,404.41       188,014,043.90        
  利息收入                                                                                                             
  已賺保費                                                                                                             
  手續費及佣金收入                                                                                                     
  二、營業總成本                                                            166,305,082.05       181,782,043.08        
  其中:營業成本                                               五、26       133,588,731.35       155,634,336.92        
  利息支出                                                                                       0                     
  手續費及佣金支出                                                                                                     
  退保金                                                                                                               
  賠付支出凈額                                                                                                         
  提取保險合同準備金凈額                                                                                               
  保單紅利支出                                                                                                         
  分保費用                                                                                                             
  營業稅金及附加                                               五、27       191,233.42           732,997.04            
  銷售費用                                                                  13,161,169.92        7,832,606.35          
  管理費用                                                                  17,469,679.14        17,037,397.19         
  財務費用                                                     五、28       1,564,177.31         346,672.74            
  資産減值損失                                                              330,090.91           198,032.84            
  加:公允價值變動收益(損失以“-”號填列)                                0                    0                     
  投資收益(損失以“-”號填列)                               五、29       0                    0                     
  其中:對聯營企業和合營企業的投資收益                                                                                 
  匯兌收益(損失以“-”號填列)                                                                                        
  三、營業利潤(虧損以“-”號填列)                                        8,530,322.36         6,232,000.82          
  加:營業外收入                                               五、29       117,681.37           108,359.74            
  減:營業外支出                                               五、30       421,688.45           638,828.81            
  其中:非流動資産處置損失                                                  0                    0                     
  四、利潤總額(虧損總額以“-”號填列)                                    8,226,315.28         5,701,531.75          
  減:所得稅費用                                               五、31       781,430.37           715,823.00            
  五、凈利潤(凈虧損以“-”號填列)                                        7,444,884.91         4,985,708.75          
  歸屬於母公司所有者的凈利潤                                                5,883,209.15         4,365,246.37          
  少數股東損益                                                              1,561,675.76         620,462.38            
  六、每股收益:                                                                                                       
  (一)基本每股收益                                                        0.042                0.031                 
  (二)稀釋每股收益                                                        0.042                0.031                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:李長江主管會計工作負責人:劉金忠會計機構負責人:馮秀艷
    母公司利潤表
    編制單位: 長春一東離合器股份有限公司      2007年1-6月           單位: 元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                           附注      本期金額               上期金額             
  一、營業收入                                                   六、4     143,434,684.80         125,344,093.66       
  減:營業成本                                                   六、4     111,021,389.15         99,026,908.61        
  營業稅金及附加                                                           61,080.37              576,233.55           
  銷售費用                                                                 11,678,381.39          6,838,942.76         
  管理費用                                                                 13,908,200.14          13,955,731.58        
  財務費用                                                                 1,413,973.53           19,451.84            
  資産減值損失                                                             339,228.47             123,047.02           
  加:公允價值變動收益(損失以“-”號填列)                               0                      0                    
  投資收益(損失以“-”號填列)                                           -33,745.04             0                    
  其中:對聯營企業和合營企業的投資收益                                     0                      0                    
  二、營業利潤(虧損以“-”號填列)                                       4,978,686.71           4,803,778.30         
  加:營業外收入                                                           31,630.00              68,929.44            
  減:營業外支出                                                           384,968.13             596,309.81           
  其中:非流動資産處置凈損失                                               0                      0                    
  三、利潤總額(虧損總額以“-”號填列)                                   4,625,348.58           4,276,397.93         
  減:所得稅費用                                                           677,553.46             641,459.69           
  四、凈利潤(凈虧損以“-”號填列)                                       3,947,795.12           3,634,938.24         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:李長江主管會計工作負責人:劉金忠會計機構負責人:馮秀艷
     合併現金流量表
    編制單位: 長春一東離合器股份有限公司      2007年1-6月      單位:元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                             附注            本期金額                上期金額                    
  一、經營活動産生的現金流量:                                                                                         
  銷售商品、提供勞務收到的現金                                     133,433,796.66          127,272,237.63              
  客戶存款和同業存放款項凈增加額                                                                                       
  向中央銀行借款凈增加額                                                                                               
  向其他金融機構拆入資金凈增加額                                                                                       
  收到原保險合同保費取得的現金                                                                                         
  收到再保險業務現金凈額                                                                                               
  保戶儲金及投資款凈增加額                                                                                             
  處置交易性金融資産凈增加額                                                                                           
  收取利息、手續費及佣金的現金                                                                                         
  拆入資金凈增加額                                                                                                     
  回購業務資金凈增加額                                                                                                 
  收到的稅費返還                                                   21,969.24               66,718.17                   
  收到其他與經營活動有關的現金                     五、32          162,314.84              57,258.13                   
  經營活動現金流入小計                                             133,618,080.74          127,396,213.93              
  購買商品、接受勞務支付的現金                                     89,177,380.77           99,148,352.20               
  客戶貸款及墊款凈增加額                                                                                               
  存放中央銀行和同業款項凈增加額                                                                                       
  支付原保險合同賠付款項的現金                                                                                         
  支付利息、手續費及佣金的現金                                                                                         
  支付保單紅利的現金                                                                                                   
  支付給職工以及為職工支付的現金                                   22,357,324.47           20,902,338.04               
  支付的各項稅費                                                   8,184,604.47            13,964,070.27               
  支付其他與經營活動有關的現金                     五、33          9,320,213.84            7,317,066.88                
  經營活動現金流出小計                                             129,039,523.55          141,331,827.39              
  經營活動産生的現金流量凈額                                       4,578,557.19            -13,935,613.46              
  二、投資活動産生的現金流量:                                                                                         
  收回投資收到的現金                                               1,313,428.77                                        
  取得投資收益收到的現金                                           0                                                   
  處置固定資産、無形資産和其他長期資産收回的現金                   72,000.00                                           
  凈額                                                                                                                 
  處置子公司及其他營業單位收到的現金凈額                           0                                                   
  收到其他與投資活動有關的現金                                     0                                                   
  投資活動現金流入小計                                             1,385,428.77                                        
  購建固定資産、無形資産和其他長期資産支付的現金                   1,189,703.99            1,075,670.59                
  投資支付的現金                                                   1,500,000.00                                        
  質押貸款凈增加額                                                 0                                                   
  取得子公司及其他營業單位支付的現金凈額                           0                                                   
  支付其他與投資活動有關的現金                                                                                         
  投資活動現金流出小計                                             2,689,703.99            1,075,670.59                
  投資活動産生的現金流量凈額                                       -1,304,275.22           -1,075,670.59               
  三、籌資活動産生的現金流量:                                                                                         
  吸收投資收到的現金                                               0                                                   
  其中:子公司吸收少數股東投資收到的現金                           0                                                   
  取得借款收到的現金                                               20,000,000.00           51,410,000.00               
  發行債券收到的現金                                               0                                                   
  收到其他與籌資活動有關的現金                                     0                                                   
  籌資活動現金流入小計                                             20,000,000.00           51,410,000.00               
  償還債務支付的現金                                               21,948,638.88           35,540,000.00               
  分配股利、利潤或償付利息支付的現金                               1,769,811.35            2,845,460.37                
  其中:子公司支付給少數股東的股利、利潤                           0                                                   
  支付其他與籌資活動有關的現金                                     0                                                   
  籌資活動現金流出小計                                             23,718,450.23           38,385,460.37               
  籌資活動産生的現金流量凈額                                       -3,718,450.23           13,024,539.63               
  四、匯率變動對現金及現金等價物的影響                             0                       0                           
  五、現金及現金等價物凈增加額                                     -444,168.26             -1,986,744.42               
  加:期初現金及現金等價物餘額                                     20,833,971.05           15,998,182.96               
  六、期末現金及現金等價物餘額                                     20,389,802.79           14,011,438.54               
  補充資料                                                                                                             
  1.將凈利潤調節為經營活動現金流量:                                                                                  
  凈利潤                                                           7,444,884.91            4,985,708.75                
  加:資産減值準備                                                 330,090.91              76,689.22                   
  固定資産折舊、油氣資産折耗、生産性生物資産折舊                   5,665,654.10            4,805,615.34                
  無形資産攤銷                                                     167,926.30              61,232.16                   
  長期待攤費用攤銷                                                 406,288.12              473,839.04                  
  處置固定資産、無形資産和其他長期資産的損失(收                   -86,051.37              -58,990.44                  
  益以“-”號填列)                                                                                                   
  固定資産報廢損失(收益以“-”號填列)                           -2,460.00               0                           
  公允價值變動損失(收益以“-”號填列)                           0                       0                           
  財務費用(收益以“-”號填列)                                   1,713,739.98            1,965,040.95                
  投資損失(收益以“-”號填列)                                   0                       0                           
  遞延所得稅資産減少(增加以“-”號填列)                         0                       0                           
  遞延所得稅負債增加(減少以“-”號填列)                         0                       0                           
  存貨的減少(增加以“-”號填列)                                 -28,589,864.11          -626,687.43                 
  經營性應收項目的減少(增加以“-”號填列)                       10,998,368.40           -24,951,063.26              
  經營性應付項目的增加(減少以“-”號填列)                       6,450,333.93            -666,997.79                 
  其他                                                             79,646.02                                           
  經營活動産生的現金流量凈額                                       4,578,557.19            -13,935,613.46              
  2.不涉及現金收支的重大投資和籌資活動:                                                                              
  債務轉為資本                                                     0                                                   
  一年內到期的可轉換公司債券                                       0                                                   
  融資租入固定資産                                                 0                                                   
  3.現金及現金等價物凈變動情況:                                                                                      
  現金的期末餘額                                                   20,389,802.79           14,011,438.54               
  減:現金的期初餘額                                               20,833,971.05           15,998,182.96               
  加:現金等價物的期末餘額                                         0                                                   
  減:現金等價物的期初餘額                                         0                                                   
  現金及現金等價物凈增加額                                         -444,168.26             -1,986,744.42               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:李長江主管會計工作負責人:劉金忠會計機構負責人:馮秀艷
     母公司現金流量表
    編制單位: 長春一東離合器股份有限公司          2007年1-6月        單位:元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                              附注    本期金額             上期金額              
  一、經營活動産生的現金流量:                                                                                         
  銷售商品、提供勞務收到的現金                                              90,812,888.42        83,641,096.33         
  收到的稅費返還                                                            0                    47,248.09             
  收到其他與經營活動有關的現金                                              79,170.00            9,115.00              
  經營活動現金流入小計                                                      90,892,058.42        83,697,459.42         
  購買商品、接受勞務支付的現金                                              61,866,561.98        67,958,019.45         
  支付給職工以及為職工支付的現金                                            18,329,790.92        17,381,017.39         
  支付的各項稅費                                                            5,750,721.59         11,830,777.55         
  支付其他與經營活動有關的現金                                              5,495,619.25         5,030,009.00          
  經營活動現金流出小計                                                      91,442,693.74        102,199,823.39        
  經營活動産生的現金流量凈額                                                -550,635.32          -18,502,363.97        
  二、投資活動産生的現金流量:                                                                                         
  收回投資收到的現金                                                        1,550,000.00         0                     
  取得投資收益收到的現金                                                    0                    156,543.87            
  處置固定資産、無形資産和其他長期資産收回的現金凈額                        0                    0                     
  處置子公司及其他營業單位收到的現金凈額                                    0                    0                     
  收到其他與投資活動有關的現金                                              0                    0                     
  投資活動現金流入小計                                                      1,550,000.00         156,543.87            
  購建固定資産、無形資産和其他長期資産支付的現金                            924,150.89           721,210.59            
  投資支付的現金                                                            1,500,000.00         0                     
  取得子公司及其他營業單位支付的現金凈額                                                                               
  支付其他與投資活動有關的現金                                              0                    0                     
  投資活動現金流出小計                                                      2,424,150.89         721,210.59            
  投資活動産生的現金流量凈額                                                -874,150.89          -564,666.72           
  三、籌資活動産生的現金流量:                                                                                         
  吸收投資收到的現金                                                        0                    0                     
  取得借款收到的現金                                                        20,000,000.00        50,000,000.00         
  收到其他與籌資活動有關的現金                                              0                    0                     
  籌資活動現金流入小計                                                      20,000,000.00        50,000,000.00         
  償還債務支付的現金                                                        20,000,000.00        30,000,000.00         
  分配股利、利潤或償付利息支付的現金                                        1,675,987.50         2,541,842.98          
  支付其他與籌資活動有關的現金                                              0                    0                     
  籌資活動現金流出小計                                                      21,675,987.50        32,541,842.98         
  籌資活動産生的現金流量凈額                                                -1,675,987.50        17,458,157.02         
  四、匯率變動對現金及現金等價物的影響                                      0                    0                     
  五、現金及現金等價物凈增加額                                              -3,100,773.71        -1,608,873.67         
  加:期初現金及現金等價物餘額                                              17,688,978.32        12,227,868.08         
  六、期末現金及現金等價物餘額                                              14,588,204.61        10,618,994.41         
  補充資料                                                                                                             
  1.將凈利潤調節為經營活動現金流量:                                                                                  
  凈利潤                                                                    3,947,795.12         3,634,938.24          
  加:資産減值準備                                                          339,228.47           123,047.92            
  固定資産折舊、油氣資産折耗、生産性生物資産折舊                            4,301,679.47         4,059,901.55          
  無形資産攤銷                                                              147,926.30           41,232.12             
  長期待攤費用攤銷                                                          406,288.12           473,839.04            
  處置固定資産、無形資産和其他長期資産的損失(收益以“-”號填列)          0                    -58,990.44            
  固定資産報廢損失(收益以“-”號填列)                                    -2,460.00            0                     
  公允價值變動損失(收益以“-”號填列)                                    0                    0                     
  財務費用(收益以“-”號填列)                                            1,675,987.50         1,706,896.25          
  投資損失(收益以“-”號填列)                                            0                    0                     
  遞延所得稅資産減少(增加以“-”號填列)                                  0                    0                     
  遞延所得稅負債增加(減少以“-”號填列)                                  0                    0                     
  存貨的減少(增加以“-”號填列)                                          -28,233,382.69       -1,397,349.03         
  經營性應收項目的減少(增加以“-”號填列)                                -3,006,712.87        -27,361,357.14        
  經營性應付項目的增加(減少以“-”號填列)                                19,873,015.26        275,477.52            
  其他                                                                      0                    0                     
  經營活動産生的現金流量凈額                                                -550,635.32          -18,502,363.97        
  2.不涉及現金收支的重大投資和籌資活動:                                                                              
  債務轉為資本                                                              0                    0                     
  一年內到期的可轉換公司債券                                                0                    0                     
  融資租入固定資産                                                          0                    0                     
  3.現金及現金等價物凈變動情況:                                                                                      
  現金的期末餘額                                                            14,588,204.61        10,618,994.41         
  減:現金的期初餘額                                                        17,688,978.32        12,227,868.08         
  加:現金等價物的期末餘額                                                  0                    0                     
  減:現金等價物的期初餘額                                                  0                    0                     
  現金及現金等價物凈增加額                                                  -3,100,773.71        -1,608,873.67         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:李長江主管會計工作負責人:劉金忠會計機構負責人:馮秀艷 合併所有者權益變動表
    編制單位: 長春一東離合器股份有限公司                         2007年1-6月                                  單位:元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                本期金額                                                                                         
                      歸屬於母公司所有者權益                                                  少數股東權   所有者權益  
                      實收資本(或   資本公積    減:庫  盈餘公積     一般  未分配利潤   其他  益           合計        
                      股本)                     存股                 風險                                              
                                                                     準備                                              
  一、上年年末餘額    141,516,450.  89,117,475          19,709,609.        33,606,134.        15,431,824.  299,381,492 
                      00            .01                 70                 08                 10           .89         
  加:會計政策變更                                      -29,172.40         -271,546.18        8,641.83     -292,076.75 
  前期差錯更正                                                                                                         
  二、本年年初餘額    141,516,450.  89,117,475          19,680,437.        33,334,587.        15,440,465.  299,089,416 
                      00            .01                 30                 90                 93           .14         
  三、本年增減變動金  0             0                   0                  5,883,209.1        1,008,900.6  6,892,109.7 
  額(減少以“-”號                                                       5                  0            5           
  填列)                                                                                                               
  (一)凈利潤                                                             5,883,209.1        1,572,924.1  7,456,133.2 
                                                                           5                  0            5           
  (二)直接計入所有  0             0                   0                  0                  0            0           
  者權益的利得和損失                                                                                                   
  1.可供出售金融資                                                                                                    
  産公允價值變動凈額                                                                                                   
  2.權益法下被投資                                                                                                    
  單位其他所有者權益                                                                                                   
  變動的影響                                                                                                           
  3.與計入所有者權                                                                                                    
  益項目相關的所得稅                                                                                                   
  影響                                                                                                                 
  4.其他                                                                                                              
  上述(一)和(二)  0             0           0       0            0     5,883,209.1  0     1,572,924.1  7,456,133.2 
  小計                                                                     5                  0            5           
  (三)所有者投入和  0             0           0       0            0     0            0     -564,023.50  -564,023.50 
  減少資本                                                                                                             
  1.所有者投入資本                                                                           -564,023.50  -564,023.50 
  2.股份支付計入所                                                                                                    
  有者權益的金額                                                                                                       
  3.其他                                                                                                              
  (四)利潤分配      0             0           0       0            0     0            0     0            0           
  1.提取盈餘公積                                                                                                      
  2.提取一般風險準                                                                                                    
  備                                                                                                                   
  3.對所有者(或股                                                                                                    
  東)的分配                                                                                                           
  4.其他                                                                                                              
  (五)所有者權益內                                                                                                   
  部結轉                                                                                                               
  1.資本公積轉增資                                                                                                    
  本(或股本)                                                                                                         
  2.盈餘公積轉增資                                                                                                    
  本(或股本)                                                                                                         
  3.盈餘公積彌補虧                                                                                                    
  損                                                                                                                   
  4.其他                                                                                                              
  四、本期期末餘額    141,516,450.  89,117,475          19,680,437.        39,217,797.        16,449,366.  305,981,525 
                      00            .01                 30                 05                 53           .89         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    單位:元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                上年同期金額                                                                                     
                      歸屬於母公司所有者權益                                                  少數股東權   所有者權益  
                      實收資本(或   資本公積    減:庫  盈餘公積     一般  未分配利潤   其他  益           合計        
                      股本)                     存股                 風險                                              
                                                                     準備                                              
  一、上年年末餘額    141,516,450   90,644,517          18,842,760.        29,458,748.        14,455,820.  294,918,297 
                                    .45                 66                 77                 39           .27         
  加:會計政策變更                                                                                                     
  前期差錯更正                                                                                                         
  二、本年年初餘額    141,516,450.  90,644,517          18,842,760.        29,458,748.        14,455,820.  294,918,297 
                      00            .45                 66                 77                 39           .27         
  三、本年增減變動金  0             1.19        0       0            0     1,251,884.4  0     568,281.09   1,820,166.7 
  額(減少以“-”號                                                       7                               5           
  填列)                                                                                                               
  (一)凈利潤                                                             4,365,246.3        620,462.38   4,985,708.7 
                                                                           7                               5           
  (二)直接計入所有                                                                                                   
  者權益的利得和損失                                                                                                   
  1.可供出售金融資                                                                                                    
  産公允價值變動凈額                                                                                                   
  2.權益法下被投資                                                                                                    
  單位其他所有者權益                                                                                                   
  變動的影響                                                                                                           
  3.與計入所有者權                                                                                                    
  益項目相關的所得稅                                                                                                   
  影響                                                                                                                 
  4.其他                                                                                                              
  上述(一)和(二)  0             0           0       0            0     4,365,246.3  0     620,462.38   4,985,708.7 
  小計                                                                     7                               5           
  (三)所有者投入和  0             0           0       0            0     0            0     0            0           
  減少資本                                                                                                             
  1.所有者投入資本                                                                                                    
  2.股份支付計入所                                                                                                    
  有者權益的金額                                                                                                       
  3.其他                                                                                                              
  (四)利潤分配      0             1.19        0       0            0     -3,113,361.  0     -52,181.29   -3,165,542. 
                                                                           90                              00          
  1.提取盈餘公積                                                                                                      
  2.提取一般風險準                                                                                                    
  備                                                                                                                   
  3.對所有者(或股                 1.19                                   -3,113,361.        -52,181.29   -3,165,542. 
  東)的分配                                                               90                              00          
  4.其他                                                                                                              
  (五)所有者權益內  0             0           0       0            0     0            0     0            0           
  部結轉                                                                                                               
  1.資本公積轉增資                                                                                                    
  本(或股本)                                                                                                         
  2.盈餘公積轉增資                                                                                                    
  本(或股本)                                                                                                         
  3.盈餘公積彌補虧                                                                                                    
  損                                                                                                                   
  4.其他                                                                                                              
  四、本期期末餘額    141,516,450.  90,644,518  0       18,842,760.  0     30,710,633.  0     15,024,101.  296,738,464 
                      00            .64                 66                 24                 48           .02         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    公司法定代表人:李長江                   主管會計工作負責人:劉金忠                     會計機構負責人:馮秀艷 母公司所有者權益變動表
    編制單位: 長春一東離合器股份有限公司            2007年1-6月        單位:元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                  本期金額                                                                                       
                        實收資本(或股本)  資本公積         減:庫   盈餘公積         未分配利潤       所有者權益合計   
                                                           存股                                                        
  一、上年年末餘額      141,516,450.00    89,289,559.51             19,392,145.95    34,198,565.79    284,396,721.25   
  加:會計政策變更                                                  -30,071.86       -270,646.72      -300,718.58      
  前期差錯更正                                                                                        0                
  二、本年年初餘額      141,516,450.00    89,289,559.51    0        19,362,074.09    33,927,919.07    284,096,002.67   
  三、本年增減變動金額  0                 0                0        0                3,981,540.16     3,981,540.16     
  (減少以“-”號填列                                                                                                 
  )                                                                                                                   
  (一)凈利潤                                                                       3,981,540.16     3,981,540.16     
  (二)直接計入所有者  0                 0                0        0                0                0                
  權益的利得和損失                                                                                                     
  1.可供出售金融資産                                                                                 0                
  公允價值變動凈額                                                                                                     
  2.權益法下被投資單                                                                                 0                
  位其他所有者權益變動                                                                                                 
  的影響                                                                                                               
  3.與計入所有者權益                                                                                 0                
  項目相關的所得稅影響                                                                                                 
  4.其他                                                                                             0                
  上述(一)和(二)小  0                 0                0        0                3,981,540.16     3,981,540.16     
  計                                                                                                                   
  (三)所有者投入和減  0                 0                0        0                0                0                
  少資本                                                                                                               
  1.所有者投入資本                                                                                   0                
  2.股份支付計入所有                                                                                 0                
  者權益的金額                                                                                                         
  3.其他                                                                                             0                
  (四)利潤分配        0                 0                0        0                0                0                
  1.提取盈餘公積                                                                                     0                
  2.對所有者(或股東                                                                                 0                
  )的分配                                                                                                             
  3.其他                                                                                             0                
  (五)所有者權益內部  0                 0                0        0                0                0                
  結轉                                                                                                                 
  1.資本公積轉增資本                                                                                 0                
  (或股本)                                                                                                           
  2.盈餘公積轉增資本                                                                                 0                
  (或股本)                                                                                                           
  3.盈餘公積彌補虧損                                                                                 0                
  4.其他                                                                                             0                
  四、本期期末餘額      141,516,450.00    89,289,559.51    0        19,362,074.09    37,875,714.19    288,043,797.79   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    
    
    
    
    單位:元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                  上年同期金額                                                                                   
                        實收資本(或股本)  資本公積         減:庫   盈餘公積         未分配利潤       所有者權益合計   
                                                           存股                                                        
  一、上年年末餘額      141,516,450.00    90,816,601.95             18,582,033.37    30,020,914.43    280,935,999.75   
  加:會計政策變更                                                                                    0                
  前期差錯更正                                                                                        0                
  二、本年年初餘額      141,516,450.00    90,816,601.95    0        18,582,033.37    30,020,914.43    280,935,999.75   
  三、本年增減變動金額  0                 1.19             0        0                1,251,433.47     1,251,434.66     
  (減少以“-”號填列                                                                                                 
  )                                                                                                                   
  (一)凈利潤                                                                       4,364,795.37     4,364,795.37     
  (二)直接計入所有者  0                 0                0        0                0                0                
  權益的利得和損失                                                                                                     
  1.可供出售金融資産                                                                                 0                
  公允價值變動凈額                                                                                                     
  2.權益法下被投資單                                                                                 0                
  位其他所有者權益變動                                                                                                 
  的影響                                                                                                               
  3.與計入所有者權益                                                                                 0                
  項目相關的所得稅影響                                                                                                 
  4.其他                                                                                             0                
  上述(一)和(二)小  0                 0                0        0                4,364,795.37     4,364,795.37     
  計                                                                                                                   
  (三)所有者投入和減  0                 0                0        0                0                0                
  少資本                                                                                                               
  1.所有者投入資本                                                                                   0                
  2.股份支付計入所有                                                                                 0                
  者權益的金額                                                                                                         
  3.其他                                                                                             0                
  (四)利潤分配        0                 1.19             0        0                -3,113,361.90    -3,113,360.71    
  1.提取盈餘公積                                                                                     0                
  2.對所有者(或股東                     1.19                                       -3,113,361.90    -3,113,360.71    
  )的分配                                                                                                             
  3.其他                                                                                             0                
  (五)所有者權益內部  0                 0                0        0                0                0                
  結轉                                                                                                                 
  1.資本公積轉增資本                                                                                 0                
  (或股本)                                                                                                           
  2.盈餘公積轉增資本                                                                                 0                
  (或股本)                                                                                                           
  3.盈餘公積彌補虧損                                                                                 0                
  4.其他                                                                                             0                
  四、本期期末餘額      141,516,450.00    90,816,603.14    0        18,582,033.37    31,272,347.90    282,187,434.41   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
公司法定代表人:李長江主管會計工作負責人:劉金忠會計機構負責人:馮秀艷
      (二)會計報表附注
    
    截至2007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
    會計制度
    本公司執行財政部2006年2月份新頒布的《企業會計準則》。
    2.會計年度
    本公司採用公曆年制,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,資産的計價遵循按歷史成本原則。
    5.外幣業務核算方法
    本公司對發生的外幣業務,採用業務發生時的市場匯率將有關外幣金額折合為本位幣記賬。對各種外幣賬戶的外幣期末餘額,按期末市場匯率折合為記賬本位幣。按期末匯率折合的記賬本位幣餘額與賬面記賬本位幣之間的差額按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、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.壞賬損失核算方法
    (1)壞賬損失採用備抵法核算。
    (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)壞賬準備的計提採用賬齡分析法,按應收款項(含應收賬款、其他應收款,下同)明細賬上各賬戶賬齡之長短,分別確定各賬齡組應收款項餘額的壞賬率,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(含2年),按應收款項期末金額的3%提取;
    賬齡2至3年的(含3年),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。
    如債務單位出現由於現金流量嚴重不足、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。
    8.存貨核算方法
    (1)存貨分類:存貨分為原材料、外購半成品、在産品、低值易耗品、産成品五大類。
    (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制。各類存貨(除産成品外)的購入與入庫按計劃成本計價,發出存貨時分攤其成本差異,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:領用低值易耗品和包裝物均按一次攤銷法攤銷。
    (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。
    9.長期投資核算方法
    (一)長期股權投資的初始計量: 
      長期股權投資在取得時應按初始投資成本入賬。長期股權投資的初始投資成本應分別企業合併和非企業合併兩種情況確定:
       (1)企業合併形成的長期股權投資的初始計量
      ①同一控制下的企業合併中,合併方以支付現金、轉讓非現金資産或承擔債務方式作為合併對價的,在合併日按照取得被合併方股東權益賬面價值的份額作為長期股權投資的初始投資成本;合併方以發行權益性證券作為合併對價的,在合併日按照取得被合併方股東權益賬面價值的份額作為長期股權投資的初始投資成本。 
      ②非同一控制下的企業合併,購買方在購買日按照以下方式確定長期股權投資的初始投資成本: 
         A、一次交換交易實現的企業合併,合併成本為購買方在購買日為取得對被購買方的控制權而付出的資産、發生或承擔的負債以及發行的權益性證券的公允價值。 
         B、通過多次交換交易分步實現的企業合併,合併成本為每一單項交易成本之和。 
         C、購買方為進行企業合併發生的各項直接相關費用也計入企業合併成本。 
         D、在合併合同或協議中對可能影響合併成本的未來事項作出約定的,購買日如果估計未來事項很可能發生並且對合併成本的影響金額能夠可靠計量的,購買方將其計入合併成本。 
       (2)除企業合併形成的長期股權投資以外,其他方式取得的長期股權投資,按照下列規定確定其初始投資成本: 
      ①以支付現金取得的長期股權投資,按照實際支付的購買價款作為初始投資成本。
      ②以發行權益性證券取得的長期股權投資,按照發行權益性證券的公允價值作為初始投資成本。 
      ③投資者投入的長期股權投資,按照投資合同或協議約定的價值作為初始投資成本,但合同或協議約定價值不公允的除外。 
      ④通過非貨幣性資産交換取得的長期股權投資,當該項交換具有商業實質且換入資産或換出資産的公允價值能夠可靠計量時,其初始投資成本以公允價值和應支付的相關稅費確定,否則以換出資産的賬面價值和應支付的相關稅費確定。 
      ⑤債務重組取得的長期股權投資以享有股份的公允價值確定。 
      (二)長期股權投資的後續計量: 
      (1)按照成本法核算的長期股權投資: 
        ①能夠對被投資單位實施控制的長期股權投資。 
    ②對被投資單位不具有共同控制或重大影響,並且在活躍市場中沒有報價、公允價值不能可靠計量的長期股權投資。 
    (2)對被投資單位具有共同控制或重大影響的長期股權投資,採用權益法核算。 
       (三)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。
    10、投資性房地産 
      投資性房地産是指為了賺取租金或資本增值,或兩者兼有而持有的房地産。投資性房地産能夠單獨計量和出售。 
      投資性房地産包括:已出租的土地使用權、持有並準備增值後轉讓的土地使用權及已出租的建築物。 
      (1)投資性房地産按照成本進行初始計量: 
        ①外購投資性房地産的成本,包括購買價款、相關稅費和可直接歸屬於該資産的其他支出。 
    ②自行建造投資性房地産的成本,由建造該項資産達到預定可使用狀態前所發生的必要支出構成。 
    ③以其他方式取得的投資性房地産的成本,按照相關會計準則的規定確定。 
      (2)後續計量 
      公司對投資性房地産採用成本模式進行後續計量: 
    ①對於建築物,參照固定資産的後續計量政策,採用直線法計提折舊。 
    ②對於土地使用權,參照無形資産的後續計量政策,採用直線法攤銷。 
      (3)轉換 
      公司在確鑿證據表明房地産用途發生改變,滿足下列條件之一的,將投資性房地産轉換為其他資産或者將其他資産轉換為投資性房地産: 
    ①投資性房地産開始自用。 
    ②作為存貨的房地産,改為出租。 
    ③自用土地使用權停止自用,用於賺取租金或資本增值。 
    ④自用建築物停止自用,改為出租。 
      公司將房地産轉換前的賬面價值作為轉換後入賬價值。 
    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)在建工程的計價: 在建工程按實際發生的工程支出計價。 
      (2)在建工程結轉為固定資産的時點:在建工程按各項工程實際發生的必要支出分項目核算,並在該工程項目達到預定可使用狀態時,按工程決算價結轉固定資産,或者交付使用時按工程實際發生必要成本估價轉入固定資産。 
      (3)工程達到預定可使用狀態前因進行試運轉所發生的凈支出,計入工程成本。在建工程項目在達到預定可使用狀態前所取得的試運轉過程中形成的、能夠對外銷售的産品,其發生的成本,計入在建工程成本,銷售或轉為庫存商品時,按實際銷售收入或按預計售價衝減工程成本。 
      (4)利息資本化的計算方法:為工程建設而借入的專門借款及一般借款所發生的利息等在同時滿足以下三個條件時開始資本化:資産支出已經發生,借款費用已經發生,為使資産達到預定可使用狀態所必要的購建活動已經開始;資本化率及資本化金額的確定按《企業會計
    準則—借款費用》的有關規定辦理。 
      (5)在建工程減值準備的確認標準及計提方法:期末對在建工程按照賬面價值與可收回金額孰低計量,對可收回金額低於賬面價值的差額,計提在建工程減值準備。在建工程減值準備按單項工程可收回金額低於賬面價值的差額計提。 
    期末對在建工程進行全面檢查,如果有證據表明在建工程已經發生了減值,則對其計提在建工程減值準備。當存在下列一項或若干項情況時,對在建工程計提在建工程減值準備: 
        ①長期停建並且預計在未來3 年內不會重新開工的在建工程。 
    ②所建項目無論在性能上,還是在技術上已經落後,並且給企業帶來的經濟效益具有很大的不確定性。 
    ③其他足以證明在建工程已經發生了減值的情形。
    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;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;④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)其他項目按受益期限平均攤銷。
    15.借款費用的核算方法
    借款費用,是指企業因借款而發生的利息及其相關成本。包括借款利息、折價或者溢價的攤銷、輔助費用以及因外幣借款而發生的匯兌差額等。 
      (1)借款費用的確認原則: 
      公司發生的借款費用,可直接歸屬於符合資本化條件的資産的購建或者生産的,予以資本化,計入相關資産成本;其他借款費用,在發生時根據其發生額確認為費用,計入當期損益。 
      符合資本化條件的資産,是指需要經過相當長時間的購建或者生産活動才能達到可使用或者可銷售狀態的資産,包括固定資産和需要經過相當長時間的購建或者生産活動才能達到可使用或可銷售狀態的存貨、投資性房産等。 
      借款費用只有同時滿足以下三個條件時,才開始資本化: 
    ①資産支出已經發生。 
    ②借款費用已經發生。 
    ③為使資産達到預定可使用或者可銷售狀態所必要的購建或者生産活動已經開始。 
      資産支出只包括為購建或者生産符合資本化條件的資産而以支付現金、轉移非現金資産或者承擔帶息債務形式發生的支出。 
      (2)借款費用資本化的期間 
      購建或者生産的符合資本化條件的資産達到預定可使用或者可銷售狀態前所發生借款費用,計入所購建或者生産的資産的成本。在符合資本化條件的資産達到預定可使用或可銷售狀態之後所發生的借款費用,在發生時根據其發生額確認為費用,計入當期損益。 
      (3)借款費用資本化金額的計算方法 
      每一會計期間的利息資本化金額根據截至當期末止購建或者生産的資産的累計資産支出加權平均數和資本化率計算確定。資本化率為購建或者生産的資産累計支出借款按月計算的加權平均利率。在資本化期間,每一會計期間的利息資本化金額,不超過當期相關借款實際發生的利息金額。 
    16、職工薪酬 
      職工薪酬是指企業為了獲得職工提供的服務而給予各種形式的報酬以及其他相關支出。 
    公司職工薪酬包括:職工工資、獎金、津貼和補貼;職工福利費;醫療保險費、養老保險費、失業保險費、工傷保險費和生育保險費等社會保險費;住房公積金;工會經費和職工教育經費;非貨幣性福利;因解除與職工的勞動關係給予的補償;其他與獲得職工提供的服務相
    關的支出。 
      公司將職工提供服務的會計期間應付的職工薪酬確認為負債。除因解除與職工的勞動關係給予的補償外,應按以下情況處理: 
      (1)應由生産成本、提供勞務負擔的職工薪酬,計入産品成本或勞務成本。 
      (2)應由在建工程、無形資産負擔的職工薪酬,計入建造固定資産或無形資産的成本。 
      (3)除上述(1)、(2)之外的其他職工薪酬,計入當期損益。 
      公司為職工繳納的社會保險費及住房公積金,在職工提供服務的會計期間,根據工資總額的一定比例計算,並按照上述情況分別處理。 
    17.收入確認原則 
    (1)銷售商品
    在商品所有權上的主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
    公司所得稅採用資産負債表債務法核算。 
      公司的所得稅包括當期所得稅和遞延所得稅。 
      遞延所得稅是指公司在取得資産、負債時,由於賬面價值與計稅基礎不同存在暫時性差異而産生,在以後期間轉回時,將增加或抵扣轉回期間的所得稅。
      資産負債表日,對於遞延所得稅資産和遞延所得稅負債,依據稅法規定,按照預期收回該資産或清償該負債期間的適用稅率計量。 
    適用稅率發生變化的,應對已確認的遞延所得稅資産和遞延所得稅負債進行重新計量,除直接在權益中確認的交易或者事項産生的遞延所得稅資産和遞延所得稅負債以外,將其影響數計入變化當期的所得稅費用。
    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
    公司合併報表是依據企業會計準則第33 號-合併財務報表的相關規定進行編制的。 
      (1)合併範圍的認定:公司合併財務報表的合併範圍以控制為基礎加以確定。 
    ①母公司直接或通過子公司間接擁有被投資單位半數以上的表決權,表明母公司能夠控制被投資單位,將該被投資單位認定為子公司,納入合併財務報表的合併範圍;但是,有證據表明母公司不能控制被投資單位的除外。 
    ②母公司擁有被投資單位半數或以下的表決權,滿足以下條件之一的,視為母公司能夠控制被投資單位,將該被投資單位認定為子公司,納入合併財務報表的合併範圍;但是,有證據表明母公司不能控制被投資單位的除外: 
      A、通過與被投資單位其他投資者之間的協議,擁有被投資單位半數以上的表決權。 
      B、根據公司章程或協議,有權決定被投資單位的財務和經營政策。 
      C、有權任免被投資單位的董事會或類似機構的多數成員。 
      D、在被投資單位的董事會或類似機構佔多數表決權。 
      (2)合併報表編製程序 
    ①合併財務報表以母公司和其子公司的財務報表為基礎,根據其他有關資料,對子公司的長期股權投資按照權益法調整後,由母公司編制。 
    ②子公司所採用的會計政策與母公司不一致的,按照母公司的會計政策對子公司財務報表進行必要的調整;或者要求子公司按照母公司的會計政策另行編報財務報表。 
    21.會計政策、會計估計的變更及會計差錯的更正
    本公司無重大會計政策、會計估計變更及會計差錯更正事項。
    
    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          持股比例    主營業務                
  瀋陽一東四環離合器有限責  劉金忠        19,109,339.00元      9,745,824.00元      51.00%      離合器及輔件製造        
  任公司                                                                                                               
  長春一東汽車零部件製造有  李明泉        1,265,000.00美元     5,843,851.44元      56.00%      汽車駕駛室液壓翻轉機構  
  限責任公司                                                                                   及其他汽車零部件的製造  
                                                                                               、相關服務等            
  長春一東裝備製造有限責任  李明泉        1,900,000.00元       994,000.00元        52.32%      精密工裝設備、專用設備  
  公司                                                                                         設計製造、汽車零部件制  
                                                                                               造、多功能機械人研發    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    不再納入合併會計報表範圍的控股子公司


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  寧波東鳴工貿有限公司      李明泉        2,000,000.00元       1,500,000.00元      75%         精密工裝設備、專用設備  
                                                                                               設計製造、汽車零部件制  
                                                                                               造、多功能機械人研發    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
因轉讓寧波東鳴工貿有限公司股權,故不再擁有控制權。
    寧波東鳴工貿有限公司2006年12月31日資産總額3,269,321.14元,負債總額1,013,227.12,所有者權益總額2,256,094.02元;處置日2007年4月1日資産總額3,517,670.22元,負債總額1,306,569.58元,所有者權益總額2,211,100.64元;本期期初到處置日的費用總額為44,993.38元。
    
    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)計算銷項稅額,抵扣相應的進項稅額後計算繳納。
    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:
    (1)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。
    (2)控股子公司瀋陽一東四環離合器有限責任公司,2004年度由遼寧省科技廳認定為高新技術企業,所得稅稅率由33%變更為15%;控股子公司長春一東裝備製造有限責任公司所得稅稅率為33%;控股子公司長春一東汽車零部件製造有限責任公司為中外合資經營企業,經營期在10年以上,依據《中華人民共和國外商投資企業和外國企業所得稅法》的規定,從開始獲利的年度起,第一年和第二年免征企業所得稅,第三年到第五年減半計繳企業所得稅,其所得稅稅率為15%。
    
    附注五、合併會計報表有關項目註釋
    1.貨幣資金


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                             2007.6.30                        2006.12.31                                         
  現金                             97,875.91                        69,861.20                                          
  銀行存款                         17,801,694.91                    17,356,741.13                                      
  其他貨幣資金                     2,490,231.97                     3,407,368.72                                       
  合計                             20,389,802.79                    20,833,971.05                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2.應收票據
    (1)應收票據明細


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                        2007.6.30                                       2006.12.31                               
  銀行承兌匯票                55,241,044.54                                   52,801,659.92                            
  合計                        55,241,044.54                                   52,801,659.92                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)截止2007年6月30日,本公司用於質押的銀行承兌匯票金額為10,550,655.08元
    (3)截止2007年6月30日,本公司用於貼現的應收票據金額為7,859,367.47元
    3.應收賬款
    (1)賬齡分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡       2007.6.30                                              2006.12.31                                         
             金額           比例     壞賬準備       凈值            金額           比例     壞賬準備     凈值          
  1年以內    133,420,644.4  90.06%   667,103.23     132,753,541.08  155,337,405.3  94.63%   776,687.02   154,560,718.3 
             1                                                      3                                    1             
  1-2年      6,829,940.21   4.61%    204,898.21     6,625,042.00    1,211,263.17   0.74%    36,337.89    1,174,925.28  
  2-3年      1,701,192.78   1.15%    119,083.49     1,582,109.29    1,397,711.43   0.85%    97,839.80    1,299,871.63  
  3年以上    6,187,846.79   4.18%    3,093,923.40   3,093,923.39    6,196,471.62   3.78%    3,098,235.8  3,098,235.80  
                                                                                            2                          
  合計       148,139,624.1  100.00%  4,085,008.33   144,054,615.86  164,142,851.5  100%     4,009,100.5  160,133,751.0 
             9                                                      5                       3            2             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (1)欠款金額前五名累計欠款為63,165,976.53 元,佔應收賬款期末餘額的42.64%。
    (2)截止2007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       2007.6.30                                            2006.12.31                                           
             金額           比例     壞賬準備      凈值           金額           比例       壞賬準備      凈值         
  1年以下    3,370,384.31   72.71%   16,851.92     3,353,532.39   2,669,125.86   70.64%     13,345.63     2,655,780.23 
  1-2年      355,626.11     7.67%    10,668.79     344,957.32     204,964.17     5.43%      6,148.93      198,815.24   
  2-3年      11,128.01      0.24%    778.96        10,349.05      72,698.05      1.92%      5,088.23      67,600.82    
  3年以上    898,189.95     19.38%   449,094.98    449,094.97     831,638.00     22.01%     415,819.01    415,818.99   
  合計       4,635,328.38   100.00%  477,394.65    4,157,933.73   3,778,417.08   100.00%    440,401.80    3,338,015.28 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)欠款金額前五名的累計欠款為1,489,771.23元,佔其他應收賬款總額的32.14%。
    (3)截止2007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                       2007.6.30                                2006.12.31                                       
  應收賬款計提               4,085,008.34                             4,009,100.53                                     
  其他應收款計提             477,394.64                               440,401.80                                       
  合計                       4,562,402.98                             4,449,502.33                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    6.預付賬款
    (1)賬齡分析
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡              2007.6.30            比例             2006.12.31                     比例                          
  1年以下           23,764,723.53        99.06%           23,643,390.58                  97.14%                        
  1-2年             224,399.04           0.94%            695,034.02                     2.86%                         
  2-3年             0                    0                0                              0                             
  3年以上           0                    0                0                              0                             
  合計              23,989,122.57        100.00%          24,338,424.60                  100.00%                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)欠款金額前五名的累計欠款為18,791,876.32 元,佔預付賬款總額的78.33%。
    (3)截止2007年6月30日,無持本公司5%(含5%)以上股份的股東欠款。
    
    7.存貨   
    (1)存貨明細


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                2007.6.30                                         2006.12.31                                     
                      金額             跌價準備       凈值              金額            跌價準備       凈值            
  原材料及外購半成品  40,665,790.67    0              40,665,790.67     46,997,455.39   0              46,997,455.39   
  低值易耗品          10,076,434.85    0              10,076,434.85     10,045,964.93   0              10,045,964.93   
  委託加工物資        5,492,413.75     0              5,492,413.75      4,789,601.89    0              4,789,601.89    
  在産品              11,547,077.02    0              11,547,077.02     8,832,772.11    0              8,832,772.11    
  産成品              79,990,405.46    1,199,027.76   78,791,377.70     48,313,688.73   996,253.17     47,317,435.56   
  合計                147,772,121.75   1,199,027.76   146,573,093.99    118,979,483.05  996,253.17     117,983,229.88  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)存貨跌價準備增減變動情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目             2006.12.31             本期增加                本期減少                  2007.6.30                  
  産成品           996,253.17             202,774.59              0.00                      1,199,027.76               
  合計             996,253.17             202,774.59              0.00                      1,199,027.76               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    注:本公司存貨期末採用賬面成本與可變現凈值孰低的計價原則,按單個存貨項目的成本高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.長期股權投資
    
    (1)分類列示


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                     2007.6.30                  本期增加              本期減少              2006.12.31           
  長期股權投資             500,000.00                 0.00                  0                     500,000.00           
  合計                     500,000.00                 0.00                  0                     500,000.00           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)長期股權投資


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投資單位名  原始投資       佔投資單位注  2006.12.31    本年增加投資   本期被投資單  累計被投資單  2007.6.30        
  稱                           冊資本比例                                 位權益增減變  位權益增減變                   
                                                                          動            動額                           
  北京福田環保  500,000.00     0.13%         500,000.00    0              0             0             500,000.00       
  動力股份有限                                                                                                         
  公司                                                                                                                 
  合計          500,000.00                   500,000.00    0              0             0             500,000.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    9.固定資産及累計折舊
    (1)明細情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                    2006.12.31          本期增加                 本期減少              2007.6.30                 
  固定資産原值:                                                                                                       
  房屋及建築物            98,818,556.56       700,000.00               0                     99,518,556.56             
  機器設備                141,462,980.63      496,068.38               23,705.00             141,935,344.01            
  運輸設備                4,556,383.67        332,009.44               276,720.36            4,611,672.75              
  辦公設備及其他          3,404,318.75        118,448.72               8,533.50              3,514,233.97              
  合計                    248,242,239.61      1,646,526.54             308,958.86            249,579,807.29            
                                                                                                                       
  累計折舊:                                                                                                           
  房屋及建築物            29,073,506.99       1,804,946.37             0                     30,878,453.36             
  機器設備                101,254,878.17      2,700,552.63             14,621.75             103,940,809.05            
  運輸設備                1,696,609.14        129,829.95               19,712.20             1,806,726.89              
  辦公設備及其他          2,021,381.61        203,160.04               2,158.15              2,222,383.50              
  合計                    134,046,375.91      4,838,488.99             36,492.10             138,848,372.80            
                                                                                                                       
  固定資産凈值:          114,195,863.70                                                     110,731,434.49            
  固定資産減值準備:                                                                                                   
  房屋及建築物            0                                                                                            
  機器設備                0                                                                  0                         
  運輸設備                0                                                                  0                         
  辦公設備及其他          0                                                                  0                         
  合計                    0                                                                  0                         
                                                                                             0                         
  固定資産凈額:          114,195,863.70                                                     110,731,434.49            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)本公司正在使用並已提足折舊的固定資産價值為7,621.00萬元。
    (3)本公司本期固定資産未發生減值。
    (4)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合計20,395,179.10元,其房屋建築物産權手續正在辦理中。
    (5)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          2006.12.31     本期增加       本期減少     2007.6.30          工程投入佔預  資金來源    
                                                                                             算的比例                  
  技改工程     3,356,100.00    633,891.13     384,000.00     807,000.00   210,891.13         30.33%        自籌資金    
  130萬套技改  23,967,300.00   351,691.48                    0            351,691.48         8.86%         自籌資金    
  項目                                                                                                                 
  其他零星工                   200,000.00     50,000.00                   250,000.00                       自籌資金    
  程                                                                                                                   
  合計                         1,185,582.61   434,000.00     807,000.00   812,582.61                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)在建工程減值準備


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程名稱          2006.12.31           本期增加            本期減少                 2007.6.30                        
  技改工程          167,000.00           0                   0                        167,000.00                       
  合計              167,000.00           0                   0                        167,000.00                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:在建工程減值準備係技改工程中的蓋總承試驗機等部分機器設備由於技術原因不能使用而計提的減值準備。
    11.無形資産
    (1)無形資産原值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                            年初賬面餘額             本期增加             本期減少          期末賬面餘額         
  專有技術                        958,380.87                                                      958,380.87           
  應用軟體                        423,839.80               600,000.00                             1,023,839.80         
  合計                            1,382,220.67             600,000.00                             1,982,220.67         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)累計攤銷


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                              年初賬面餘額         本期增加             本期減少             期末賬面餘額        
  專有技術                          0.00                 49,034.28            0.00                 49,034.28           
  應用軟體                          0.00                 118,892.02           0.00                 118,892.02          
  合計                              0.00                 167,926.30           0.00                 167,926.30          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    注:本公司本期未發生無形資産減值。
    12.長期待攤費用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目           原始發生額      年初賬面餘額  本期增加    本期減少               累計攤銷         期末賬面餘額  剩餘  
                                                           本期攤銷    其他減少                                  攤銷  
                                                                                                                 年限  
  土地租賃費     2,265,320.80    1,755,623.44              18,877.68              528,575.04       1,736,745.76  30.5  
  廠房改造支出   486,000.00      291,600.00                48,600.00              243,000.00       243,000.00    2.5   
  工裝模具費     9,631,965.93    2,908,193.82  10,990.08   571,627.32             7,295,399.43     2,347,556.58  3.5   
  合計           12,383,286.73   4,955,417.26  10,990.08   639,105.00             8,066,974.47     4,327,302.34        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    13.短期借款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  類別                      幣種                      2007.6.30               2006.12.31                               
  信用借款                  人民幣                    55,000,000.00           55,000,000.00                            
  擔保借款                  人民幣                                            1,000,000.00                             
  合計                                                55,000,000.00           56,000,000.00                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 
    14、應付票據
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                      2007.6.30                                  2006.12.31                                      
  應付票據                  22,599,603.40                              7,198,092.20                                    
  合計                      22,599,603.40                              7,198,092.20                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
15.應付賬款
    (1)賬齡分析 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡           2007.6.30                比例                 2006.12.31                   比例                       
  1年以內        96,257,056.06            93.25%               103,940,863.62               96.46%                     
  1-2年          5,411,463.46             5.24%                2,079,432.82                 1.93%                      
  2-3年          25,671.09                0.02%                4,595.20                     0.00%                      
  3年以上        1,534,695.91             1.49%                1,728,513.01                 1.61%                      
  合計           103,228,886.52           100.00%              107,753,404.65               100.00%                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 應付賬款期末餘額中應付前五名供應商合計30,489,450.00 元,佔應付賬款期末餘額的29.50%。
    (3)截止2007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.預收賬款
    (1)賬齡分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡                     2007.6.30                     比例                2006.12.31                 比例           
  1年以內                  2,201,165.12                  90.75%              2,468,886.93               91.54%         
  1-2年                    224.66                        0.01%               228,024.53                 8.46%          
  2-3年                    224,174.38                    9.24%               0.00                       0.00%          
  3年以上                  0.00                          0.00%               0.00                       0.00%          
  合計                     2,425,564.16                  100.00%             2,696,911.46               100.00%        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)截止2007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)。
    17、應付職工薪酬


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                             年初賬面餘額         本期增加             本期減少              期末賬面餘額        
  一、工資、獎金、津貼和補貼       69,100.00            16,370,369.43        16,439,469.43         0.00                
  二、職工福利                     611,265.51           1,095,860.36         1,424,877.05          282,248.82          
  三、社會保險費                   2,148,389.55         4,035,780.23         4,012,767.30          2,171,402.48        
  四、住房公積金                   -28,748.03           2,257,422.83         1,319,977.52          908,697.28          
  五、工會經費                     2,223,092.13         427,068.28           92,180.33             2,557,980.08        
  六、職工教育經費                 1,969,965.15         325,314.51           41,371.70             2,253,907.96        
  七、其他職工薪酬                                                                                 0.00                
  合計                             6,993,064.31         24,511,815.64        23,330,643.33         8,174,236.62        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
18.應交稅費 
      


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                        2007.6.30                    2006.12.31                    法定稅率                      
  應交增值稅                  -497,589.62                  3,138,132.92                  0.17                          
  應交營業稅                  0.00                         0                             0.05                          
  應交城建稅                  7,311.74                     231,981.63                    0.07                          
  應交企業所得稅              79,604.20                    666,051.75                    15%                           
  應交房産稅                  0.00                         18,547.97                                                   
  其他稅種                    46,722.45                    105,609.95                                                  
  合計                        -363,951.23                  4,160,324.22                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    19.其他應付款 
    (1)賬齡分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡          2007.6.30                           比例                2006.12.31               比例                  
  1年以內       7,720,179.86                        52.37%              10,820,911.04            60.98%                
  1-2年         3,337,451.61                        22.64%              2,664,837.91             15.02%                
  2-3年         3,089,305.53                        19.01%              3,671,765.79             20.69%                
  3年以上       595,349.07                          4.04%               588,546.40               3.31%                 
  合計          14,742,286.07                       100%                17,746,061.14            100.00%               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)截止2007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)。
    
    20.其他流動負債(預提費用)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  費用項目              2007.6.30                                      2006.12.31                                      
  租賃費                170,000.00                                     59,204.42                                       
  取暖費等              113,907.95                                     13,986.80                                       
  合計                  283,907.95                                     73,191.22                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    21.專項應付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                      2007.6.30                                  2006.12.31                                      
  專項補助資金              200,000.00                                 200,000.00                                      
  合計                      200,000.00                                 200,000.00                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    22.股本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                                 本期變動增減(+、-)                     數量單位:股                
  項目                        2006.12.31         配股額  送股額    公積金轉  其他   小計   2007.6.30                   
                                                                   股                                                  
  一、有限售條件流通股份                                                                                               
  1、發起人股份                                                                                                        
  其中:                                                                                                               
  國家擁有股份                                                                                                         
  境內法人持有股份            85,656,450.00                                                85,656,450.00               
  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                                                                                                         
  有限售條件流通股份合計      85,656,450.00                                                85,656,450.00               
  二、無限售條件流通股份                                                                                               
  境內上市的人民幣普通股      55,860,000.00                                                55,860,000.00               
  無限售條件流通股份合計      55,860,000.00                                                55,860,000.00               
  三、股份總數                141,516,450.00                                               141,516,450.00              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    23.資本公積


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  類別                      2006.12.31            本期增加           本期減少             2007.6.30                    
  股本溢價                  87,289,833.82         -                  -                    87,289,833.82                
  股權投資準備              380,000.00            -                  -                    380,000.00                   
  其他資本公積              1,447,641.19          0                                       1,447,641.19                 
  合計                      89,117,475.01         0                                       89,117,475.01                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 
    24.盈餘公積 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  類別                        2006.12.31                本期增加           本期減少           2007.6.30                
  法定盈餘公積                19,680,437.30             0                  0                  19,680,437.30            
  公益金                      0.00                      0                  0                  0.00                     
  合計                        19,680,437.30             0                  0                  19,680,437.30            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    25.未分配利潤


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目               2006.12.31        本期增加                本期減少                       2007.6.30                
  未分配利潤         33,334,587.90     5,883,209.15            0.00                           39,217,797.05            
  其中:現金股利     6,651,273.15                              0.00                                                    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    26.營業收入及成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項   本期發生額                                              上期發生額                                              
  目   收入               成本               毛利              收入                成本               毛利             
  主   169,386,604.72     131,271,349.28     38,115,255.44     183,035,313.69      153,447,760.02     29,587,553.67    
  營                                                                                                                   
  業                                                                                                                   
  務                                                                                                                   
  其   5,448,799.69       2,317,382.07       3,131,417.62      4,978,730.21        2,186,576.90       2,792,153.31     
  他                                                                                                                   
  業                                                                                                                   
  務                                                                                                                   
  合   174,835,404.41     133,588,731.35     41,246,673.06     188,014,043.90      155,634,336.92     32,379,706.98    
  計                                                                                                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    27.營業稅金及附加


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                      2007年上半年                                      2006年上半年                             
                            金額                          計提比例            金額                    計提比例         
  城建稅                    133,863.39                    7%                  513,097.88              7%               
  教育費附加                57,370.03                     3%                  219,899.16              3%               
  合計                      191,233.42                                        732,997.04                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    28.財務費用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   2007年上半年                            2006年上半年                          
  利息支出                               2,071,802.44                            2,174,052.44                          
  減:利息收入                           -154,371.54                             70,912.86                             
  貼現利息                               178,982.52                              117,216.50                            
  手續費支出                             35,825.34                               34,968.35                             
  減:現金折扣                            -573,127.92                             1,925,495.04                          
  其他                                   4,917.82                                16,843.35                             
  合計:                                 1,564,028.66                            346,672.74                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
財務費用同比增加1,217,355.92元,主要原因為現金折扣比上年同期有所降低。
    
    29.營業外收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   2007年上半年                            2006年上半年                          
  罰款凈收入                             9,170.00                                4,215.00                              
  處理固定資産凈收益                     88,511.37                               96,144.74                             
  補貼收入                               20,000.00                               8,000.00                              
  合計                                   117,681.37                              108,359.74                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    30.營業外支出


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                    2007年上半年                           2006年上半年                          
  處理固定資産凈損失                      0.00                                   1,894.00                              
  債務重組損失                            0.00                                   595,485.81                            
  水利基金支出                            286,343.68                             41,449.00                             
  罰款凈支出(瀋陽一東四環)                135,344.77                                                                   
  合計                                    421,688.45                             638,828.81                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 
     31、所得稅費用


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                   本期發生額                       上期發生額                   
  本期所得稅費用                                         781,430.37                       715,823.00                   
  合計                                                   781,430.37                       715,823.00                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    32.收到的其他與經營活動有關的現金
    本報告期收到其他與經營活動有關的現金為162,314.84 元:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                     金額                                                        
  科技部門專項撥款及其他收入                               162,314.84                                                  
  合計                                                     162,314.84                                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    33.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9,320,213.84元,主要為:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                     金額                                                        
  運雜費                                                   2,292,749.38                                                
  差旅費                                                   1,264,422.67                                                
  新産品試製費及檢測費                                     2,151,367.72                                                
  水電費                                                   455,445.76                                                  
  招待費                                                   435,663.60                                                  
  辦公費                                                   532,266.77                                                  
  修理費                                                   222,973.15                                                  
  賠償損失等                                               0.00                                                        
  其他                                                     1,965,324.79                                                
  合計                                                     9,320,213.84                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    附注六、母公司會計報表主要項目註釋
    1.應收賬款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡   2007.6.30                                                  2006.12.31                                         
         金額             比例      壞賬準備       凈值             金額           比例     壞賬準備     凈值          
  1年以  122,216,242.31   89.46%    611,081.22     121,605,161.10   136,348,620.1  93.95%   681,743.10   135,666,877.0 
  內                                                                0                                    0             
  1-2年  6,510,425.01     4.77%     195,312.75     6,315,112.26     1,184,693.07   0.82%    35,540.79    1,149,152.28  
  2-3年  1,701,192.78     1.25%     119,083.49     1,582,109.29     1,397,711.4  0.96%    97,839.80   1,299,871.6 
                                                                    3                                    3             
  3年以  6,187,846.79     4.52%     3,093,923.40   3,093,923.40     6,196,471.62   4.27%    3,098,235.8  3,098,235.80  
  上                                                                                        2                          
  合計   136,615,706.89   100.00%   4,019,400.86   132,596,306.03   145,127,496.2  100.00%  3,913,359.5  141,214,136.7 
                                                                    2                       1            1             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2.其他應收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡      2007.6.30                                                2006.12.31                                        
            金額             比例    壞賬準備      凈值              金額           比例     壞賬準備    凈值          
  1年以內   1,676,989.27     64.25%  8,384.95      1,668,604.32      1,752,552.56   66.11%   8,762.76    1,743,789.80  
  1-2年     34,520.00        1.32%   1,035.60      33,484.40         389.32         0.01%    11.68       377.64        
  2-3年     389.32           0.01%   27.25         362.07            69,160.86      2.61%    4,841.26    64,319.60     
  3年以上   898,189.95       34.42%  449,094.98    449,094.97        829,029.09     31.27%   414,514.55  414,514.54    
  合計      2,610,088.54     100%    458,542.78    2,151,545.76      2,651,131.83   100.00%  428,130.25  2,223,001.58  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3.長期股權投資 
    (1)分類列示


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                       2006.12.31           本期增加                本期減少             2007.6.30               
  長期股權投資               18,785,009.30        0                       1,692,070.52         17,092,938.78           
  合計                       18,785,009.30        0                       1,692,070.52         17,092,938.78           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)長期股權投資


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  被投資單位名稱       初始投資金額(  年初賬面餘額     本期增加       本期減少                        期末賬面餘額    
                       萬元)                                          金額             其中:現金紅                   
                                                                                        利                             
  瀋陽一東四環離合器   9,745,824.00    10,659,675.20                                                   10,659,675.20   
  有限責任公司                                                                                                         
  北京福田環保動力股   500,000.00      500,000.00                                                      500,000.00      
  份有限公司                                                                                                           
  長春一東零部件部件   5,843,851.44    4,917,804.57                                                    4,917,804.57    
  製造有限責任公司                                                                                                     
  長春一東裝備製造有   994,000.00      1,015,459.01                                                    1,015,459.01    
  限責任公司                                                                                                           
  寧波東鳴工貿有限公   1,500,000.00    1,692,070.52                    1,692,070.52                    0.00            
  司                                                                                                                   
  合計                 18,583,675.44   18,785,009.30    0              1,692,070.52     0.00           17,092,938.78   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    4、營業收入及營業成本
    (1)銷售收入及成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目      本期發生額                                           上期發生額                                            
            收入                成本              毛利           收入                成本             毛利             
  主營業務  137,510,465.85      108,228,660.28    29,281,805.57  119,568,429.82      96,367,950.56    23,200,479.26    
  其他業務  5,924,218.95        2,792,728.87      3,131,490.08   5,775,663.84        2,658,958.05     3,116,705.79     
  合計      143,434,684.80      111,021,389.15    32,413,295.65  125,344,093.66      99,026,908.61    26,317,185.05    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2)銷售收入本期發生數比上期發生數增加18,090,591.14元,增長14.43% 。
    
    
    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               與本公司的關係      經濟性質     法定代表人        
  吉林東光集團有限公司         長春市        光學儀器、汽車零部件   本公司的股東        國有獨資     劉斌              
                                             、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     本公司的股東        國有獨資     竺延風            
  瀋陽一東四環離合器有限責任   瀋陽市        離合器及附件製造       本公司的子公司      有限責任     劉金忠            
  公司                                                                                                                 
  長春一東汽車零部件製造有限   長春市        汽車駕駛室液壓翻轉機   本公司的子公司      有限責任     李明泉            
  責任公司                                   構及其他汽車零部件的                                                      
                                             製造、相關服務等                                                          
  長春一東裝備製造有限責任公   長春市        精密工裝設備、專用設   本公司的子公司      有限責任     李明泉            
  司                                         備設計製造、汽車零部                                                      
                                             件製造、多功能機械人                                                      
                                             研發                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    存在控制關係的關聯方註冊資本及其變化


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企業名稱                           2006.12.31            本期增加            本期減少      2007.6.30                 
  吉林東光集團有限公司               69,700,000.00         0.00                0.00          69,700,000.00             
  中國第一汽車集團公司               3,798,000,000.00      0.00                0.00          3,798,000,000.00          
  瀋陽一東四環離合器有限責任公司     19,109,339.00         0.00                0.00          19,109,339.00             
  長春一東汽車零部件製造有限責任公   1,265,000.00美元      0.00                0.00          1,265,000.00美元          
  司                                                                                                                   
  長春一東裝備製造有限責任公司       1,900,000.00          0.00                0.00          1,900,000.00              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3.存在控制關係的關聯方所持股份及其變化
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企業名稱                        2006.12.31        比例       本期增加        本期減   2007.6.30         比例         
                                                                               少                                      
  吉林東光集團有限公司            52,378,919.00     37.01%     0.00            0.00     52,378,919.00     37.01%       
  中國第一汽車集團公司            33,277,531.00     23.52%     0.00            0.00     33,277,531.00     23.52%       
  瀋陽一東四環離合器有限責任公司  9,745,824.00      51.00%     0.00            0.00     9,745,824.00      51.00%       
  長春一東汽車零部件製造有限責任  5,843,851.44      56.00%     0.00            0.00     5,843,851.44      56.00%       
  公司                                                                                                                 
  長春一東裝備製造有限責任公司    994,000.00        52.32%     0.00            0.00     994,000.00        52.32%       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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          2007上半年          佔同類交易比例      2006年上半年          佔同類交易比例      
  吉林東光集團有   水電及採暖費      5,725,535.45        100.00%             3,325,714.32          100.00%             
  限公司及所屬企   材料及加工費      2,426,938.55        1.46%               850,944.23            13.56%              
  業                                                                                                                   
  合計                               8,152,474.00                            4,176,658.55                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    注:上述關聯交易價格係由雙方參考市場價格,由雙方協議確定。
    
    (2)銷售貨物
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  關聯公司名稱           交易內容       2007年上半年      佔同類交易比例       2006年上半年         佔同類交易比例     
  中國第一汽車集團公司   銷售産品       81,616,270.85     46.68%               46,684,065.63        32.95%             
  及其所屬企業                                                                                                         
  合計                                  81,616,270.85     46.68%               46,684,065.63        32.95%             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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                2007年上半年                                  2006年上半年                               
                              租賃資産價值            支付租賃費            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             2,265,320.80         28,316.52             
  合計                        2,265,320.80            28,316.52             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訂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,每年支付租賃費56,633.04元。
    
    (4)關聯方應收應付款項餘額


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  企業名稱                                   2007.6.30                           2006.12.31                            
                                             金額                 佔該項目期末   金額                  佔該項目期末余  
                                                                  餘額的%                              額的%           
  應收賬款:                                                                                                           
  一汽無錫柴油機廠                           14,423,155.71        8.25%          20,799,940.10         12.67%          
  中國一汽集團公司採購部                     23,856,127.90        13.64%         16,554,307.94         10.08%          
  一汽轎車股份有限公司                       337,962.66           0.19%          453,507.58            0.28%           
  一汽大連柴油機廠                           12,986,506.14        7.43%          10,056,419.53         6.13%           
  一汽集團柳州特種汽車廠                     3,806,083.73         2.18%          6,175,530.84          3.76%           
  一汽哈爾濱輕型車廠                         13,200.08            0.01%          13,200.08             0.01%           
  一汽集團其他所屬企業                       18,879,282.51        10.80%         12,783,664.38         7.79%           
  吉林東光集團有限公司及其所屬企業           918,721.92           0.53%          3,465,430.24          2.11%           
  合計                                       75,221,040.65        43.02%         70,302,000.69         42.83%          
                                                                                                                       
                                                                                                                       
  應付賬款:                                                                                                           
  吉林東光集團所屬企業                       2,647,674.97         3.10%          4,581,368.73          4.25%           
  中國一汽集團公司及其所屬企業               398,668.50           0.47%          542,252.40            0.50%           
  合計                                       3,046,343.47         3.57%          5,123,621.13          4.75%           
                                                                                                                       
  預收賬款:                                                                                                           
  吉林東光集團有限公司及其所屬企業           0.00                 0.00%          0.00                  0.00%           
  中國一汽集團公司及其所屬企業               0.00                 0.00           381,441.67            14.14%          
  合計                                       0.00                 0.00           381,441.67            14.14%          
                                                                                                                       
  其他應付款:                                                                                                         
  吉林東光集團有限公司所屬企業               13,169,552.39        59.68%         11,782,829.46         48.98%          
  合計                                       13,169,552.39        59.68%         11,782,829.46         48.98%          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    附注八、資産負債表日後事項中的非調整事項
    截止2007年7月31日,本公司背書轉讓銀行承兌匯票用於償還購貨款及其他應付款項合計10,643,373.65元;截止2007年7月31日,本公司已承兌銀行承兌匯票3,411,655.08元。
    
    附注九、承諾事項
    截止報告日,本公司無重大承諾事項。
    附注十、或有事項
    截止報告日,本公司無重大或有事項。
    附注十一、託管及租賃事項
    截止報告日,本公司無託管及租賃事項。
    
    附注十二、債務重組事項
    截止報告日,本公司無其他重大債務重組事項。
    
    附注十三、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。
    附注十四、補充資料
    1、根據證監會發佈的《公開發行證券的公司資訊披露規範問答第1號-非經常性損益(2007年修訂)》,非經常性損益是指公司發生的與主營業務和其他經營業務無直接關係,以及雖與主營業務和其他經營業務相關,但由於該交易或事項的性質、金額或發生頻率,影響了正常反映公司經營、盈利能力的各項交易、事項産生的損益。
    非經常性損益對本公司合併凈利潤的影響如下:


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  項目                                                                                 金額(損失以“-”列示)          
  非流動資産處置損益                                                                                                   
  越權審批或無正式批准文件的稅收返還、減免                                                                             
  計入當期損益的政府補助(與公司業務密切相關,按照國家統一標準定額或定量享受的政府補                                   
  助除外)                                                                                                             
  計入當期損益的對非金融企業收取的資金佔用費(經國家有關部門批准設立的有經營資格的金                                   
  融機構對非金融企業收取的資金佔用費除外)                                                                             
  企業合併的合併成本小于合併時應享有被合併單位可辨認凈資産公允價值産生的損益                                           
  非貨幣性資産交換損益                                                                                                 
  委託投資損益                                                                                                         
  因不可抗力因素,如遭受自然災害而計提的各項資産減值準備                                                               
  債務重組損益                                                                                                         
  企業重組費用,如安置職工的支出、整合費用等                                                                           
  交易價格顯失公允的交易産生的超過公允價值部分的損益                                                                   
  同一控制下企業合併産生的子公司期初至合併日的當期凈損益                                                               
  與公司主營業務無關的預計負債産生的損益                                                                               
  除上述各項之外的其他營業外收支凈額                                                   304,007.08                      
  其他非經常性損益項目                                                                                                 
  合計                                                                                                                 
  應扣除的非經常性損益的所得稅影響額                                                   45,601.06                       
  扣除非經常性損益後凈利潤                                                             5,624,803.13                    
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2、按中國證監會發佈的《公開發行證券公司資訊披露編報規則》第9號的要求計算的凈資産收益率及每股收益:                                                  單位:元 幣種:人民幣


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  報告期利潤                                               凈資産收益率(%)         每股收益                          
                                                           全面攤薄     加權平均     基本每股收益     稀釋每股收益     
  歸屬於公司普通股股東的凈利潤                             2.03         2.05         0.042            0.042            
  扣除非經常性損益後歸屬於公司普通股股東的凈利潤           1.94         1.96         0.040            0.040            
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3、2006年半年度凈利潤差異調節表                                  單位:元 幣種:人民幣


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  項目                                                                                金額                             
  2006年半年度凈利潤(原會計準則)                                                    4,365,246.37                     
  追溯調整項目影響合計數                                                              620,462.38                       
  其中:                                                                                                               
  少數股東權益                                                                        620,462.38                       
  2006年半年度凈利潤(新會計準則)                                                    4,985,708.75                     
  假定全面執行新會計準則的備考資訊                                                                                     
  其他項目影響數合計                                                                  0                                
  其中:                                                                                                               
  2006年半年度模擬凈利潤                                                              4,985,708.75                     
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    附注十五、變動異常的會計報表項目註釋
    截止報告日,以下報表科目變動幅度超過30%:
    1、無形資産:見附注五.11。
    2、銷售費用:本報告期銷售費用13,161,169.92元,比上年同期增長68%,增幅較大的原因主要是銷售費用發生不均衡,本報告期與上年全年銷售費用22,608,267.36元相比,月均費用水準上升16%,主要是公司本部銷售收入增長14%,銷售費用同比上升。
    3、財務費用:見報表附注五.28.
    
    上述二零零七上半年公司會計報表和會計報表附注,係我們按《企業會計準則》和有關規定及補充規定編制。
     八、備查文件目錄
     1、1、載有法定代表人、主管會計工作負責人、會計機構負責人簽名並蓋章的會計報表。  2、報告期內在《上海證券報》、《中國證券報》上公開披露過的所有公司文件的正本及公告的原稿。 
     董事長:李長江 長春一東離合器股份有限公司 2007年8月16日