長春一東(600148)公告正文

長春一東:2007年年度報告摘要

公告日期:2008-04-17

證券代碼:600148 證券簡稱:長春一東 
長春一東離合器股份有限公司2007年度報告摘要

    1重要提示
    1.1本公司董事會、監事會及董事、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。
    本年度報告摘要摘自年度報告全文,報告全文同時刊載于www.sse.com.cn。投資者欲了解詳細內容,應當仔細閱讀年度報告全文。
    1.2公司全體董事出席董事會會議。
    1.3萬隆會計師事務所有限公司為本公司出具了標準無保留意見的審計報告。
    1.4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:保證年度報告中財務報告的真實、完整。
    2公司基本情況簡介
    2.1基本情況簡介

 股票簡稱                                         長春一東
 股票代碼                                         600148
 上市交易所                                       上海證券交易所
 註冊地址和辦公地址                               長春市朝陽區繁榮路17-1號
 郵遞區號                                         130012
 公司國際網際網路網址                               www.ccyd.com.cn
 電子信箱                                         600148@ccyd.com.cn

    2.2聯繫人和聯繫方式

                               董事會秘書                            證券事務代表
      姓名        王有年                                 杜影
    聯繫地址      長春市繁榮路17-1號                     長春市繁榮路17-1號
      電話        0431-85158520                          0431-85158570
      傳真        0431-85174234                          0431-85174234
    電子信箱      600148@ccyd.com.cn                     600148@ccyd.com.cn


    3會計數據和業務數據摘要:
    3.1主要會計數據

                                                                                           單位:元幣種:人民幣
                                                                                本年比上年增減
              主要會計數據                      2007年           2006年                                  2005年
                                                                                        (%)
 營業收入                                     484,022,205.08  445,643,153.63                    8.61  374,533,382.23
 利潤總額                                      13,951,534.43   10,953,044.33                   27.38    3,078,877.58
 歸屬於上市公司股東的凈利潤                     8,350,859.92    7,128,107.65                   17.15    2,167,293.67
 歸屬於上市公司股東的扣除非經常
                                                8,199,602.23    6,657,319.37                   23.17    4,113,601.82
 性損益的凈利潤
 經營活動産生的現金流量凈額                    19,552,089.20   20,462,164.67                   -4.45  -21,826,285.19
                                                                                本年末比上年末
                                               2007年末         2006年末                                2005年末
                                                                                     增減(%)
 總資産                                       513,958,653.41  503,010,190.39                    2.18  488,380,021.79
 所有者權益(或股東權益)                     285,348,537.31  283,648,950.20                    0.60  281,161,246.89
3.2主要財務指標
                                                                                                          單位:元
                 主要財務指標                       2007年        2006年       本年比上年增減(%)           2005年
 基本每股收益                                            0.059        0.050                       18.00        0.015
 稀釋每股收益                                            0.059        0.050                       18.00        0.015
 扣除非經常性損益後的基本每股收益                        0.058        0.047                       23.40        0.029
 全面攤薄凈資産收益率                                     2.93         2.51   增加0.42個百分點                  0.77
 加權平均凈資産收益率                                     2.93         2.52   增加0.41個百分點                  0.77
 扣除非經常性損益後全面攤薄凈資産收益
                                                          2.87         2.35   增加0.52個百分點                  1.46
 率
 扣除非經常性損益後的加權平均凈資産收
                                                          2.88         2.36   增加0.52個百分點                  1.46
 益率
 每股經營活動産生的現金流量凈額                           0.14         0.14                        0.00        -0.15
                                                    2007年        2006年       本年末比上年末增減          2005年
                                                       末           末                  (%)                   末
 歸屬於上市公司股東的每股凈資産                           2.02         2.00                        1.00         1.99
非經常性損益項目
√適用□不適用
                                                                                          單位:元幣種:人民幣
                             非經常性損益項目                                                  金額
 非流動資産處置損益                                                                                  -25,005.50
 計入當期損益的政府補助,但與公司業務密切相關,按照國家統一
                                                                                                     527,000.00
 標準定額或定量享受的政府補助除外
 除上述各項之外的其他營業外收支凈額                                                                 -350,736.81
 合計                                                                                                151,257.69


    採用公允價值計量的項目
    □適用√不適用
    3.3境內外會計準則差異
    □適用√不適用
    4股本變動及股東情況
    4.1股份變動情況表
    □適用√不適用
    限售股份變動情況表
    □適用√不適用
    4.2股東數量和持股情況

                                                                                                          單位:股
 報告期末股東總數                                                                                             20,171
 前十名股東持股情況
                                             持股比例                       持有有限售條件     質押或凍結的股份數
        股東名稱             股東性質                       持股總數
                                                 (%)                           股份數量                 量
 吉林東光集團有限公
                          國有法人               37.01        52,378,919         52,378,919   0
 司
 中國第一汽車集團公
                          國有法人               23.51        33,277,531         33,277,531   0
 司(第一汽車製造廠)
 劉永                     境內自然人              1.17         1,651,300                  0   0
 荀照蘭                   境內自然人              0.59           832,903                  0   0
 中國農業銀行-益民
 創新優勢混合型證券       其他                    0.35           500,000                  0   0
 投資基金
 詹永祖                   境內自然人              0.23           330,000                  0   0
 李翊                     境內自然人              0.21           303,698                  0   0
 崔中林                   境內自然人              0.20           284,600                  0   0
 張龍梅                   境內自然人              0.20           277,800                  0   0
 王慶歡                   其他                    0.19           275,000                  0   0
 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                                                          1,651,300    人民幣普通股
 荀照蘭                                                          832,903    人民幣普通股
 中國農業銀行-益民創新優勢混合型證券
                                                                 500,000    人民幣普通股
 投資基金
 詹永祖                                                          330,000    人民幣普通股
 李翊                                                            303,698    人民幣普通股
 崔中林                                                          284,600    人民幣普通股
 張龍梅                                                          277,800    人民幣普通股
 王慶歡                                                          275,000    人民幣普通股
 韓輝元                                                          252,000    人民幣普通股
 李喜梅                                                          237,281    人民幣普通股
                                            公司國有法人股東之間不存在關聯關係.公司未知社會公眾股東之間是否
 上述股東關聯關係或一致行動關係的説明
                                            存在關聯關係或是否屬於一致行動人.


    4.3控股股東及實際控制人情況介紹
    4.3.1控股股東及實際控制人變更情況
    □適用√不適用
    4.3.2控股股東及實際控制人具體情況介紹
    (1)法人控股股東情況
    控股股東名稱:吉林東光集團有限公司
    法人代表:劉斌
    註冊資本:6,970萬元
    成立日期:1997年7月25日
    主要經營業務或管理活動:汽車零部件(除發動機外)、光學儀器、鑄件、鍛件、機械加工製造,經營本企業自産産品及相關技術的出口業務,本企業生産、科研所需原輔材料、設備及技術的進口業務。
    (2)法人實際控制人情況
    實際控制人名稱:中國兵器工業集團公司
    法人代表:馬之庚
    註冊資本:2,535,991萬元
    成立日期:2001年1月18日
    主要經營業務或管理活動:國有資産投資與管理,軍品、民品的開發、設計、製造,工程設計施工、監理、設備安裝,技術開發、轉讓、諮詢、服務、商品及技術的進出口業務等。
    4.3.3公司與實際控制人之間的産權及控制關係的方框圖
    5董事、監事和高級管理人員
    5.1董事、監事和高級管理人員持股變動及報酬情況

                                                                                                          單位:股
                                                                                           報告期被授予的      是
                                                                                            股權激勵情況       否
                                                                                                               在
                                                                                                               股
                                                                                                               東
                                                                                報告期                         單
                                                                                內從公                    期   位
                                                       年初     年末                      可    已
                      性    年                                         變動     司領取                    末   或
  姓名       職務                   任期起止日期       持股     持股                      行    行   行
                      別    齡                                         原因     的報酬                    股   其
                                                        數       數                       權    權   權
                                                                               總額(萬                    票   他
                                                                                          股    數   價
                                                                                 元)                      市   關
                                                                                          數    量
                                                                                                          價   聯
                                                                                                               單
                                                                                                               位
                                                                                                               領
                                                                                                               取
                                  2007年8月16日~
 李長江    董事長     男     58                            0       0                  0                        是
                                  2008年5月7日
                                  2004年5月21日~
 于中赤   副董事長    男     50                            0       0                  0                        是
                                  2008年5月7日
          董事.總                 2004年5月21日~
 李明泉               男     46                            0       0               23.2                        否
          經理                    2008年5月7日
                                  2004年5月21日~
 劉斌     董事        男     58                            0       0                  0                        是
                                  2008年5月7日
 郝永德   董事        男     60   2004年5月21日~      6,983   6,983                  0                        是
          董事.第
                                  2004年5月21日~
 劉金忠   一副總經    男     61                            0       0               17.9                        否
                                  2008年5月7日
          理
                                  2004年5月21日~
 康立國   獨立董事    男     67                            0       0                2.3                        否
                                  2008年5月7日
                                  2004年5月21日~
 毛志宏   獨立董事    男     47                            0       0                2.3                        否
                                  2008年5月7日
                                  2004年5月21日~
 宋傳學   獨立董事    男     49                            0       0                2.3                        否
                                  2008年5月7日
          董事會秘                2004年5月21日~
 王有年               男     56                        3,491   3,491               15.3                        否
          書                      2008年5月7日
          監事會主                2004年5月21日~
 田向立               女     45                            0       0                  0                        是
          席                      2008年5月7日
                                  2004年5月21日~
 皮麗岩   監事        女     52                            0       0                  0                        是
                                  2008年5月7日
                                  2004年5月21日~
 于偉     監事        女     42                            0       0                4.6                        否
                                  2008年5月7日
                                  2004年5月21日~
 唐春學   副總經理    男     46                            0       0               15.3                        否
                                  2008年5月7日
                                  2004年5月21日~
 王立君   副總經理    男     40                            0       0               15.3                        否
                                  2008年5月7日
                                  2004年5月21日~
 沈洪江   副總經理    男     45                            0       0               15.3                        否
                                  2008年5月7日
  合計        /        /     /            /            10474   10474     /     113.8                 /    /     /

    注:關於董事、監事及高級管理人員任期終止日期的説明:公司因重組事項未及時換屆,公司三屆二十七次董事會、三屆二十五次監事會分別審議通過了董事、監事換屆的議案,將提交公司2008年5月7日2007年度股東大會審議。
    報告期內未對董事、監事、高管管理人員實施股權激勵。
    6董事會報告
    6.1管理層討論與分析
    1、報告期內公司經營情況的回顧
    (1)公司總體經營情況
    2007年汽車行業繼續走強,整車生産量、銷售量與2006年同比增幅分別為22.02%和21.84%,尤其是重型卡車增幅更為顯著。在行業形勢宏觀整體向好的情況下,離合器行業作為材料密集型的下游汽車零部件行業,受材料漲價因素衝擊較大,盈利能力進一步受到考驗,離合器産品毛利率略有降低。在此形勢下,公司抓住重型車産銷快速上漲的機會,繼續擴大中重型卡車離合器産銷量及在全部産銷産品中的比例,子公司長春一東汽車零部件公司以生産銷售重型車駕駛室液壓翻轉機構為主營業務,本年受益於重型車行業的發展,公司營業收入、營業利潤、凈利潤都實現了大幅度增長,一定程度上彌補了離合器盈利能力下降的影響。2007年公司實現合併營業收入48402萬元,同比增長8.61%,實現營業利潤1369萬元,同比增長11.60%,實現歸屬於上市公司股東的凈利潤835萬元,同比增長17.15%
    (2006年數據按追溯調整後數據計算)。
    近年來,國內汽車市場的競爭越來越激烈,主機廠為了提高競爭力,不斷推出新的車型和新的發動機品種,為了適應新車型、新機型,公司不斷開發出新的離合器産品,佔領市場、更新換代,保持在主機配套市場的競爭優勢。2007年開發新品種24種,改進老産品8種。産品研發方面的直接投入300余萬元。除産品研發外,公司以“改進、創新、環保、挖潛降成本”為主題,全面推行新工藝、新方法、新材料的實施,2007年實現工藝改進降成本480余萬元,採用新工藝模式降成本約480萬元。公司重視節能減排,2007年水費支出節約9.11萬元,電費支出節約35萬元。
    (2)報告期內資産構成情況及費用情況變動
    ①資産構成情況                                              單位:元

                                 2007年末                       2006年末(調整後)
        項目                              佔總資産                            佔總資産
                         金   額                            金   額
                                           的比例                              的比例
 應收賬款             135,078,694.54            26.28%    160,133,751.02             31.84%
 存貨                 127,753,336.31            24.86%    117,983,229.88             23.46%
 長期股權投資             500,000.00             0.10%        500,000.00              0.10%
 固定資産凈額         108,897,564.09            21.19%    114,195,863.70             22.70%
 在建工程                 395,582.61             0.08%     1,018,582.61               0.20%
 短期借款              60,000,000.00            11.67%    56,000,000.00              11.13%
 長期借款                          0             0.00%                 0              0.00%
      資産總計        513,958,653.41           100.00%   503,010,190.39             100.00%

    報告期內公司資産構成未發生重大變化。
    報告期末應收賬款比上期末減少2505萬元,但應收票據比上期末增加1533萬元,兩項合計與上期末減少972萬元,未發生重大變化。
    報告期內公司主要資産採用歷史成本計量為主,無採用公允價值計量的報表項目。

     ②費用情況                                                              單位:元
    項目                2007年度                2006年度(調整後)           增減比(%)
  營業費用                   24,559,874.56                 22,608,267.36              8.63%
  管理費用                  36,512,308.19                 40,444,286.07              -9.72%
  財務費用                   2,658,005.12                  2,210,288.42              20.26%
 所得稅費用                   2,328,467.75                  2,788,109.85            -16.49%

    報告期財務費用增加,主要是本報告期結算中發生的現金折扣減少。
    (3)現金流量分析                                                         單位:萬元

                                       2007年            2006年            增減變動額
 經營活動産生的現金流量凈額              1955             2046                 -91
 投資活動産生的現金流量凈額              -226             -1249               1023
 籌資活動産生的現金流量凈額              -260             -314                 54
 現金及現金等價物凈增加額                1469              483                 986

    公司投資活動産生的現金流量凈額與上年比較差異較大,主要原因是上年度末公司對外預付購地支出1060萬元。
    (4)主要子公司經營情況及業績分析                                            單位:萬元

               業務性    主要産品或                                         凈利潤
  公司名稱                              註冊資本    總資産   凈資産
                 質         服務                                       2007年     2006年
 瀋陽一東四    汽車零
 環離合器有    部件制      離合器         1911       3238     2194      120         75
 限責任公司      造
 長春一東汽
               汽車零    汽車駕駛室
 車零部件制                            126.5萬美
               部件制    液壓翻轉機                  2870     1470      591         132
 造有限責任                                元
                 造          構
 公司

    瀋陽一東四環離合器有限責任公司本年度凈利潤較上年增長45萬元,主要是公司努力擴大産品收入、採用工藝降成本控製成本上升,並從內部挖潛,降低了各項內部費用。
    長春一東汽車零部件製造有限責任公司2007年實現主營業務收入2724萬元,凈利潤591萬元(該公司為中外合資企業,尚在稅收優惠期內,未開始計徵所得稅)。該公司收入、利潤水準較上年度有較大幅度增長,主要原因有三點,最主要的原因是受益於2007年重型車市場産銷量大幅增長影響,原有産品配套量擴大;第二公司開發了新的車型配套品種,配套範圍擴大;第三公司資産規模小、人員少,固定費用較低,産銷量上升後會形成一定的規模效應。
    2、對公司未來發展的展望
    (1)行業發展趨勢
    我國汽車工業經歷了3年的平穩增長之後,2007年再度呈現出較快發展的趨勢。汽車行業連續保持較快增長速度,其最主要的拉動因素是經濟持續穩定快速增長。根據專業人士分析,雖然2008年國家將實施從緊的貨幣政策,但中國經濟將維持高位穩定,在此拉動下,預計汽車市場需求量仍將保持一定水準的增速。雖然有宏觀形勢看好的因素,但作為汽車零部件企業,2008年的生存壓力仍較大,尤其是鋼材等原材料價格上漲帶來的壓力,原材料價格的不斷上漲,給汽車零部件行業帶來了很大的衝擊,價格的上漲幅度已遠遠超過了大多數企業可以承受的能力。這也潛在著行業洗牌的可能性。我公司在這種挑戰之下,要抓住機會,發揮企業規模優勢,增加抗風險能力,做好內部管理,在行業洗牌過程中鞏固和提高公司在行業中的優勢地位。
    (2)新年度經營計劃及重點工作
    2008年,在公司控股股東吉林東光集團有限公司及實際控制人中國兵器集團公司的整體規劃下,公司制定了2008年度經營計劃,計劃2008年營業收入60000萬元,營業成本及費用58357萬元。2008年的工作指導思想是,以産品品質為中心,強化體系能力;以科技創新、管理創新為動力,降本增效,提高經濟運作品質,推動企業發展。公司應重點抓好以下工作:                            ①確定市場戰略,做好産品支援
    2007年公司在主機配套市場取得較好的成績,實行品牌戰略,面向全國64家主機廠供貨,建立了一個比較穩固的銷售網路,佔領了國內中重型商用車市場的半壁江山。2008年要繼續穩定老市場、開發新市場。備件市場方面,2008年要加大行銷力度,隨著近幾年中國汽車業的發展,汽車保有量越來越高,備件市場容量越來越大,公司應抓住機會,適應市場變化,調整政策,擴大在備件市場的佔有率。國際市場方面,2008年要延續2007年的增長勢頭,但公司對外出口的絕對量還比較小,2008年要繼續擴大出口量,並開發俄羅斯之外的其他國際市場。作為市場開拓的基礎,産品研發工作必須先行,做好市場開拓支援工作,尤其是市場競爭越來越激烈,産品更新越來越快的形勢下,産品開發工作的及時性和穩定性尤為重要。
    ②繼續優化産品結構,重點做好轎車産品拓展
    近年來公司一直在做産品結構優化工作,並已顯現成效,2007年重型車、轎車離合器産銷量上升。2007年,公司為一汽大眾轎車配套離合器項目已基本完成前期各項工作,2008年將為一汽大眾捷達、寶來兩款轎車配套離合器。這將起到一定的市場示範作用,為我公司拓展中端轎車離合器市場奠定基礎。2008年公司要借助近兩年國産轎車發展提速的機遇,在轎車離合器市場站穩腳跟。
    ③加強子公司管理,擴大投資收益
    公司投資的瀋陽一東四環離合器有限責任公司及長春一東汽車零部件製造有限公司在2007年均取得了較好的業績,2008年公司要繼續加強子公司管理,整合資源,實現共贏。一東四環公司與母公司生産同類産品但面對不同市場,公司要對其給予技術上的支援;零部件製造公司與母公司産品不同但有共同的市場,公司要在市場開拓、市場網路共用上給予支援。資源共用為子公司發展助力,享有更多的投資收益。
    ④強化品質意識、加強品質控制
    公司近年來品質體系管理流程日趨完善,品質管理工作不斷加強。隨著公司技改項目的實施,一批先進的試驗、檢測加工設備已陸續投入使用,提高了公司的産品品質保證能力。為保證設備有效運作,充分發揮作用,本年要做好相關培訓。
    ⑤做好新區規劃及建設工作
    根據長春市退城進區的整體規劃,我公司將隨同股東吉林東光集團有限公司整體搬遷進入長春市高新産業技術開發區,公司將在新區購地新建。購地新建項目方案將在經董事會、股東大會審議後公告並實施。公司要做好前期工作,確保建設工作順利完成,平穩搬遷。
    6.2主營業務分行業、産品情況表

                                                                                        單位:萬元幣種:人民幣
  分行業                             營業利
             營業收      營業成                     營業收入比上年       營業成本比上年           營業利潤率比上
  或分産                              潤率
                入          本                        增減(%)                 增減(%)               年增減(%)
    品                                (%)
   行業
 汽車零部
               37,831      30,210       20.14                   11.52                  12.59   減少0.76個百分點
 件製造業
 汽車零部
 件及相關       9,713       9,658        0.57                    1.49                   1.74   減少0.24個百分點
 材料貿易
   産品
 離合器        35,106      28,485       18.86                    7.51                  10.03   減少1.86個百分點
6.3主營業務分地區情況
                                                                                        單位:萬元幣種:人民幣
              地區                             營業收入                      營業收入比上年增減(%)
 東北                                                       18,887                                           5.01
 華東                                                       13,252                                           8.26
 華南                                                        7,520                                           7.24
 華北                                                        3,183                                           5.47
 其他                                                        3,569                                          49.27
 出口                                                        1,133                                          34.08
6.4募集資金使用情況
√適用□不適用
                                                                                        單位:萬元幣種:人民幣
                                                          本年度已使用募集資金總
     募集資金總額           5958                                       額
                                                          已累計使用募集資金總額         3567
                            是否變                        實際投入       是否符合計                       産生收
        承諾項目                        擬投入金額                                         預計收益
                            更項目                           金額          劃進度                         益情況
                                                                                                          主營業
 組建瀋陽一東四環離
                                                                                          年銷售利潤      務利潤
 合器有限責任公司項        否                      975           975    是
                                                                                             740萬元      677萬
 目
                                                                                                          元
 組建長春一東新型摩
                                                                                          投資利潤率
 擦材料有限責任公司        是                   1,600               0   否                                0
                                                                                                   42%
 項目
                                                                                          投資利潤率
 汽車雙品質飛輪項目        是                    3,650           270    否                                0
                                                                                                   66%
          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由於公司設立時與
 未達到計劃進度和預計收益的
                                當前的行業狀況已發生變化,産品價格下降、成本上升,未達到預
 説明(分具體項目)
                                測收益水準。
                                1、組建長春一東新型摩擦材料有限責任公司項目: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
 變更原因及變更程式説明(分具    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
 體項目)                        施該項目,轉投中韓合資汽車駕駛室液壓翻轉機構項目.
                                2、汽車雙品質飛輪項目:該項目因合作對方德國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。
                                1、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,
 尚未使用的募集資金用途及去     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
 向                             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。
變更項目情況
√適用□不適用
                                                                      單位:萬元幣種:人民幣
 變更投資項目
                                                                                     4,713
 的資金總額
                               變更項                             變更項目
                 對應的原承              實際投入    是否符合計
  變更後的項目                 目擬投                             的預計收    産生收益情況
                   諾項目                  金額        劃進度
                               入金額                                益
 中韓合資組建
                                                                  投資第四
 長春一東汽車    組建長春一
 零部件製造有    東新型摩擦                                       年預計利
                                   585         585  是                       凈利潤591萬元
 限公司項目(汽   材料有限責                                       潤810萬
 車駕駛室液壓    任公司項目                                              元
 翻轉機構項目)
                                                                             本報告期公司轉
                                                                  2007年預
 組建寧波東鳴                                                                讓了對該公司的
                 汽車雙品質
 工貿有限公司                      150         150  是               計利潤  投資,至轉讓日,
                 飛輪項目
 項目                                                              200萬元   該公司當期凈損
                                                                             益為-4.5萬元。
                                                                             注:本項目為技
                                                                  投資完成
                                                                             術改造項目,提
 130萬套離合器
                 汽車雙品質                                       當年新增   升現有品質能力
 上能力技術改                    2,397       1,587  否
                 飛輪項目                                          利潤188   及産能,無法單
 造項目
                                                                       萬元  獨核算項目收
                                                                             益。
 合計                 /          3,132       2,322       /

                 1、中韓合資組建長春一東汽車零部件製造有限公司項目:因行業形勢變化,産品
                 價格水準與項目原預測水準發生較大變化,未實現項目預測收益。
                 2、組建寧波東鳴工貿有限公司項目:本年公司轉讓持有的該公司全部股權。按轉
 未達到計劃進
                 讓日該公司經審計後的所有者權益賬面值乘以轉讓方所持該公司股權比例確定轉
 度和預計收益
                 讓價格為1,658,325.48元。報告期內轉讓收入全部收回.
 的説明(分具體
                 3、130萬套離合器上能力技術改造項目:由於汽車行業及零部件行業整體形勢變
 項目)
                 化,公司為控制投資風險,2005至2006年放緩了投資進度。2007年該項目全面啟動
                 實施,項目無土建工程,項目涉及的新增設備採購合同已全部簽署完畢,部分設備
                 因製造週期較長將在2008年付款、交付,故投資款未在2007年支付完畢。

    6.5非募集資金項目情況
    √適用□不適用

                                                                      單位:萬元幣種:人民幣
          項目名稱                 項目金額             項目進度            項目收益情況
 組建上海一東離合器有限責                                               本年度實現凈利潤
                                              150  已投資完畢
 任公司項目                                                             16.3萬元.
 合計                                         150           /                    /

    6.6董事會對會計師事務所“非標準審計報告”的説明
    □適用√不適用
    6.7董事會本次利潤分配或資本公積金轉增預案
    根據公司三屆第二十七次董事會決議通過的2007年度利潤分配預案,按2007年度公司實現凈利潤提取10%的法定盈餘公積金後,以2007年末總股本141,516,450股為基數,每10股擬派發現金股利0.35元(含稅),共擬派發普通股股利4,953,075.75元。公司2007年度不進行資本公積轉增股本。公司本報告期內盈利但未提出現金利潤分配預案
    □適用√不適用
    7重要事項
    7.1收購資産
    □適用√不適用
    7.2齣售資産
    √適用□不適用

                                                                        單位:元幣種:人民幣
                                                                 是否為關   所涉及   所涉及
 交                                       本年初起至出    出售
                                                                  聯交易    的資産   的債權
 易                 出售                  售日該出售資    産生
      被出售資産             出售價格                            (如是,   産權是   債務是
 對                  日                   産為公司貢獻    的損
                                                                 説明定價   否已全   否已全
 方                                         的凈利潤       益
                                                                  原則)    部過戶   部轉移
      公司持有的
 包                2007
      寧波東鳴工
 志                年4月   1,658,325.48     -33,745.04        0  否         是       是
      貿有限公司
 聰                24日
      75%股權


    1)、該公司規模較小,轉讓該公司股權對公司財務狀況及經營成果無重大影響.轉讓價款已全部收回,轉讓完成.
    7.3重大擔保
    □適用√不適用
    7.4重大關聯交易
    7.4.1與日常經營相關的關聯交易
    √適用□不適用

                                                                      單位:萬元幣種:人民幣
                               向關聯方銷售産品和提供勞務      向關聯方採購産品和接受勞務
           關聯方              交易金    佔同類交易金額的比    交易金    佔同類交易金額的比
                                 額              例              額              例
 中國第一汽車集團公司所屬
                                16,260                 42.98
 企業
 合計                           16,260                 42.98

    報告期內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308萬元。
    7.4.2關聯債權債務往來
    □適用√不適用
    7.4.3 2007年資金被佔用情況及清欠進展情況 
    □適用√不適用
    截止2007年末,上市公司未完成非經營性資金佔用的清欠工作的,董事會提出的責任追究方案
    □適用√不適用
    7.5委託理財情況
    □適用√不適用
    7.6承諾事項履行情況
    7.6.1公司或持股5%以上股東在報告期內或持續到報告期內的承諾事項
    √適用□不適用
    股改承諾及履行情況:
    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。按承諾履行
    7.6.2公司資産或項目存在盈利預測,且報告期仍處在盈利預測期間,公司就資産或項目是否達到原盈利預測及其原因作出説明
    □適用√不適用
    7.7重大訴訟仲裁事項
    □適用√不適用
    7.8其他重大事項及其影響和解決方案的分析説明
    7.8.1證券投資情況
    □適用√不適用
    7.8.2持有其他上市公司股權情況
    □適用√不適用
    7.8.3持有非上市金融企業股權情況
    □適用√不適用
    7.8.4買賣其他上市公司股份的情況
    □適用√不適用
    8監事會報告
    監事會認為公司依法運作、公司財務情況、公司募集資金使用、公司收購、出售資産交易和關聯交易不存在問題。
    9財務報告
    9.1審計意見
    財務報告                □未經審計   √審計
    審計意見                √標準無保留意見   □非標意見
    審計意見全文
    審計報告
    萬會業字(2008)第2065號
    長春一東離合器股份有限公司全體股東::
    我們審計了後附的長春一東離合器股份有限公司(以下簡稱“長春一東”)的財務報表,包括2007年12月31日的資産負債表和合併資産負債表,2007年度的利潤表和合併利潤表、現金流量表和合併現金流量表、所有者權益變動表和合併所有者權益變動表以及財務報表附注。
    一、管理層對財務報表的責任
    按照企業會計準則的規定編制財務報表是長春一東管理層的責任。這種責任包括:(1)設計、實施和維護與財務報表編制相關的內部控制,以使財務報表不存在由於舞弊或錯誤而導致的重大錯報;(2)選擇和運用恰當的會計政策;(3)作出合理的會計估計。
    二、註冊會計師的責任
    我們的責任是在實施審計工作的基礎上對財務報表發表審計意見。我們按照中國註冊會計師審計準則的規定執行了審計工作。中國註冊會計師審計準則要求我們遵守職業道德規範,計劃和實施審計工作以對財務報表是否不存在重大錯報獲取合理保證。
    審計工作涉及實施審計程式,以獲取有關財務報表金額和披露的審計證據。選擇的審計程式取決於註冊會計師的判斷,包括對由於舞弊或錯誤導致的財務報表重大錯報風險的評估。在進行風險評估時,我們考慮與財務報表編制相關的內部控制,以設計恰當的審計程式,但目的並非對內部控制的有效性發表意見。審計工作還包括評價管理層選用會計政策的恰當性和作出會計估計的合理性,以及評價財務報表的總體列報。
    我們相信,我們獲取的審計證據是充分、適當的,為發表審計意見提供了基礎。
    我們認為,長春一東財務報表已經按照企業會計準則的規定編制,在所有重大方面公允反映了長春一東2007年12月31日的財務狀況以及2007年度的經營成果和現金流量。萬隆會計師事務所有限公司
    中國註冊會計師:王和春、王惠琴
    中國北京
    9.2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12月31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                          六(一).1                      35,528,469.96                       20,833,971.05
 結算備付金                                                               0.00                                0.00
 拆出資金                                                                 0.00                                0.00
 交易性金融資産                                                           0.00                                0.00
 應收票據                          六(一).2                      68,130,744.19                       52,801,659.92
 應收賬款                          六(一).3                     135,078,694.54                      160,133,751.02
 預付款項                          六(一).4                      27,779,566.95                       24,338,424.60
 應收保費                                                                 0.00                                0.00
 應收分保賬款                                                             0.00                                0.00
 應收分保合同準備金                                                       0.00                                0.00
 應收利息                                                                 0.00                                0.00
 應收股利                                                                 0.00                                0.00
 其他應收款                        六(一).5                       4,134,417.70                        3,338,015.28
 買入返售金融資産                                                         0.00                                0.00
 存貨                              六(一).6                     127,753,336.31                      117,983,229.88
 一年內到期的非流動資産                                                   0.00                                0.00
 其他流動資産                      六(一).7                       1,203,214.67                          581,497.26
 流動資産合計                                                   399,608,444.32                      380,010,549.01
 非流動資産:
 發放貸款及墊款                                                           0.00                                0.00
 可供出售金融資産                                                         0.00                                0.00
 持有至到期投資                                                           0.00                                0.00
 長期應收款                                                               0.00                                0.00
 長期股權投資                      六(一).8                         500,000.00                          500,000.00
 投資性房地産                                                             0.00                                0.00
 固定資産                          六(一).9                     108,897,564.09                      114,195,863.70
 在建工程                         六(一).10                         395,582.61                        1,018,582.61
 工程物資                                                                 0.00                                0.00
 固定資産清理                                                             0.00                          139,908.84
 生産性生物資産                                                           0.00                                0.00
 油氣資産                                                                 0.00                                0.00
 無形資産                         六(一).11                       1,656,716.89                        1,382,220.67
 開發支出                                                                 0.00                                0.00
 商譽                                                                     0.00                                0.00
 長期待攤費用                     六(一).12                       1,893,390.40                        4,955,417.26
 遞延所得稅資産                   六(一).13                       1,006,955.10                          807,648.30
 其他非流動資産                                                           0.00                                0.00
 非流動資産合計                                                 114,350,209.09                      122,999,641.38
 資産總計                                                       513,958,653.41                      503,010,190.39

               項目                     附注                期末餘額                          年初餘額
 流動負債:
 短期借款                            六(一).15                   60,000,000.00                       56,000,000.00
 向中央銀行借款                                                           0.00                                0.00
 吸收存款及同業存放                                                       0.00                                0.00
 拆入資金                                                                 0.00                                0.00
 交易性金融負債                                                           0.00                                0.00
 應付票據                            六(一).16                   31,425,720.71                        7,198,092.20
 應付賬款                            六(一).17                   87,719,904.08                      107,753,404.65
 預收款項                            六(一).18                    3,043,269.53                        2,696,911.46
 賣出回購金融資産款                                                       0.00                                0.00
 應付手續費及佣金                                                         0.00                                0.00
 應付職工薪酬                        六(一).19                    6,225,171.91                        6,911,078.38
 應交稅費                            六(一).20                    4,806,986.37                        4,160,324.22
 應付利息                                                                 0.00                                0.00
 應付股利                                                                 0.00                                0.00
 其他應付款                          六(一).21                   15,051,047.98                       17,828,047.07
 應付分保賬款                                                             0.00                                0.00
 保險合同準備金                                                           0.00                                0.00
 代理買賣證券款                                                           0.00                                0.00
 代理承銷證券款                                                           0.00                                0.00
 一年內到期的非流動負債                                                   0.00                                0.00
 其他流動負債                                                       582,214.75                           73,191.22
 流動負債合計                                                   208,854,315.33                      202,621,049.20
 非流動負債:
 長期借款                                                                 0.00                                0.00
 應付債券                                                                 0.00                                0.00
 長期應付款                                                               0.00                                0.00
 專項應付款                          六(一).22                      200,000.00                          200,000.00
 預計負債                                                                 0.00                                0.00
 遞延所得稅負債                      六(一).23                    1,395,903.24                        1,099,725.06
 其他非流動負債                                                           0.00                                0.00
 非流動負債合計                                                   1,595,903.24                        1,299,725.06
 負債合計                                                       210,450,218.57                      203,920,774.26
 所有者權益(或股東權益):
 實收資本(或股本)                  六(一).24                  141,516,450.00                      141,516,450.00
 資本公積                            六(一).25                   89,117,475.01                       89,117,475.01
 減:庫存股                                                               0.00                                0.00
 盈餘公積                            六(一).26                   19,829,911.89                       19,425,108.68
 一般風險準備                                                             0.00                                0.00
 未分配利潤                          六(一).27                   34,884,700.41                       33,589,916.51
 外幣報表折算差額                                                         0.00                                0.00
 歸屬於母公司所有者權益合計                                     285,348,537.31                      283,648,950.20
 少數股東權益                                                    18,159,897.53                       15,440,465.93
 所有者權益合計                                                 303,508,434.84                      299,089,416.13
 負債和所有者權益總計                                           513,958,653.41                      503,010,190.39
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12月31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                                                        28,916,176.54                       17,688,978.32
 交易性金融資産                                                           0.00                                0.00
 應收票據                                                        58,143,422.81                       35,154,694.27
 應收賬款                            七(一).1                   122,824,376.95                      141,214,136.71
 預付款項                                                        24,723,497.04                       27,097,864.25
 應收利息                                                                 0.00                                0.00
 應收股利                                                                 0.00                                0.00
 其他應收款                          七(一).2                     3,078,878.93                        2,223,001.58
 存貨                                                           105,041,410.75                       97,735,478.35
 一年內到期的非流動資産                                                   0.00                                0.00
 其他流動資産                                                     1,203,214.67                          501,851.24
 流動資産合計                                                   343,930,977.69                      321,616,004.72
 非流動資産:
 可供出售金融資産                                                         0.00                                0.00
 持有至到期投資                                                           0.00                                0.00
 長期應收款                                                               0.00                                0.00
 長期股權投資                        七(一).3                    18,583,675.44                       18,583,675.44
 投資性房地産                                                             0.00                                0.00
 固定資産                                                        94,656,643.86                       99,035,714.91
 在建工程                                                           395,582.61                        1,018,582.61
 工程物資                                                                 0.00                                0.00
 固定資産清理                                                             0.00                          139,908.84
 生産性生物資産                                                           0.00                                0.00
 油氣資産                                                                 0.00                                0.00
 無形資産                                                         1,363,800.38                        1,046,034.16
 開發支出                                                                 0.00                                0.00
 商譽                                                                     0.00                                0.00
 長期待攤費用                                                     1,698,990.40                        4,663,817.26
 遞延所得稅資産                                                     998,719.25                          790,011.92
 其他非流動資産                                                           0.00                                0.00
 非流動資産合計                                                 117,697,411.94                      125,277,745.14
 資産總計                                                       461,628,389.63                      446,893,749.86

 項目                               附注          期末餘額                       年初餘額
 流動負債:
 短期借款                                                        60,000,000.00                       55,000,000.00
 交易性金融負債                                                           0.00                                0.00
 應付票據                                                        25,395,720.71                        6,248,092.20
 應付賬款                                                        69,671,313.70                       72,705,169.35
 預收款項                                                           550,395.22                        1,730,003.53
 應付職工薪酬                                                     5,933,936.75                        6,563,563.79
 應交稅費                                                         4,050,740.52                        3,820,969.28
 應付利息                                                                 0.00                                0.00
 應付股利                                                                 0.00                                0.00
 其他應付款                                                      12,556,736.67                       15,588,602.76
 一年內到期的非流動負債                                                   0.00                                0.00
 其他流動負債                                                       582,214.75                           42,955.09
 流動負債合計                                                   178,741,058.32                      161,699,356.00
 非流動負債:
 長期借款                                                                 0.00                                0.00
 應付債券                                                                 0.00                                0.00
 長期應付款                                                               0.00                                0.00
 專項應付款                                                         200,000.00                          200,000.00
 預計負債                                                                 0.00                                0.00
 遞延所得稅負債                                                   1,395,903.24                        1,099,725.06
 其他非流動負債                                                           0.00                                0.00
 非流動負債合計                                                   1,595,903.24                        1,299,725.06
 負債合計                                                       180,336,961.56                      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                                                               0.00                                0.00
 盈餘公積                                                        19,829,911.89                       19,425,108.68
 未分配利潤                                                      30,655,506.67                       33,663,550.61
 所有者權益(或股東權益)合計                                   281,291,428.07                      283,894,668.80
 負債和所有者權益(或股東權益)
                                                             461,628,389.63                      446,893,749.86
 總計
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1-12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                                              六(二).1           484,022,205.08      445,643,153.63
 其中:營業收入                                                                 484,022,205.08      445,643,153.63
 利息收入                                                                                    0                   0
 已賺保費                                                                                    0                   0
 手續費及佣金收入                                                                            0                   0
 二、營業總成本                                                                 470,328,391.08      433,372,502.21
 其中:營業成本                                              六(二).1           403,337,781.81      365,301,877.75
 利息支出                                                                                    0                   0
 手續費及佣金支出                                                                            0                   0
 退保金                                                                                      0                   0
 賠付支出凈額                                                                                0                   0
 提取保險合同準備金凈額                                                                      0                   0
 保單紅利支出                                                                                0                   0
 分保費用                                                                                    0                   0
 營業稅金及附加                                              六(二).2             1,403,476.79        1,737,902.52
 銷售費用                                                    六(二).3            24,559,874.56       22,608,267.36
 管理費用                                                    六(二).4            36,512,308.19       40,444,286.07
 財務費用                                                    六(二).5             2,658,005.12        2,210,288.42
 資産減值損失                                                六(二).6             1,856,944.61        1,069,880.09
 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)                                                              0                   0
 其中:對聯營企業和合營企業的投資收益                                                        0                   0
 匯兌收益(損失以“-”號填列)                                                               0                   0
 三、營業利潤(虧損以“-”號填列)                                              13,693,814.00       12,270,651.42
 加:營業外收入                                             六(二).7                775,279.61          121,073.18
 減:營業外支出                                             六(二).8                517,559.18        1,438,680.27
 其中:非流動資産處置損失                                                            92,987.05          453,150.70
 四、利潤總額(虧損總額以“-”號填列)                                          13,951,534.43       10,953,044.33
 減:所得稅費用                                             六(二).9              2,328,467.75        2,788,109.85
 五、凈利潤(凈虧損以“-”號填列)                                              11,623,066.68        8,164,934.48
 歸屬於母公司所有者的凈利潤                                                       8,350,859.92        7,128,107.65
 少數股東損益                                                                     3,272,206.76        1,036,826.83
 六、每股收益:
 (一)基本每股收益                                                                     0.0590              0.0504
 (二)稀釋每股收益                                                                     0.0590              0.0504
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1-12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                                                    七(二).1       304,243,800.79      286,343,677.21
 減:營業成本                                                    七(二).1       242,206,667.83      218,463,195.48
 營業稅金及附加                                                                   1,107,129.26        1,506,209.37
 銷售費用                                                                      21,306,733.10        20,592,375.06
 管理費用                                                                        29,698,581.16       33,878,960.90
 財務費用                                                                         2,413,932.76        1,390,225.89
 資産減值損失                                                                     1,866,163.17        1,169,881.67
 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)                                  七(二).2           158,325.48          156,543.87
 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)                                               5,802,918.99        9,499,372.71
 加:營業外收入                                                                     636,419.27           56,575.00
 減:營業外支出                                                                     475,431.65        1,337,096.99
 其中:非流動資産處置凈損失                                                          90,463.52          453,150.70
 三、利潤總額(虧損總額以“-”號填列)                                           5,963,906.61        8,218,850.72
 減:所得稅費用                                                                   1,915,874.53        2,283,136.82
 四、凈利潤(凈虧損以“-”號填列)                                               4,048,032.08        5,935,713.90
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1-12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                                          419,465,706.92               358,527,489.93
 客戶存款和同業存放款項凈增加額                                                     0                            0
 向中央銀行借款凈增加額                                                             0                            0
 向其他金融機構拆入資金凈增加額                                                     0                            0
 收到原保險合同保費取得的現金                                                       0                            0
 收到再保險業務現金凈額                                                             0                            0
 保戶儲金及投資款凈增加額                                                           0                            0
 處置交易性金融資産凈增加額                                                         0                            0
 收取利息、手續費及佣金的現金                                                       0                            0
 拆入資金凈增加額                                                                   0                            0
 回購業務資金凈增加額                                                               0                            0
 收到的稅費返還                                                            304,700.97                   835,563.10
 收到其他與經營活動有關的現金                      六(三).1                956,977.53                   716,008.58
 經營活動現金流入小計                                                  420,727,385.42               360,079,061.61
 購買商品、接受勞務支付的現金                                          313,296,423.75               255,546,954.98
 客戶貸款及墊款凈增加額                                                             0                            0
 存放中央銀行和同業款項凈增加額                                                     0                            0
 支付原保險合同賠付款項的現金                                                       0                            0
 支付利息、手續費及佣金的現金                                                       0                            0
 支付保單紅利的現金                                                                 0                            0
 支付給職工以及為職工支付的現金                                         47,248,355.67                38,746,932.66
 支付的各項稅費                                                         20,691,402.08                24,528,795.52
 支付其他與經營活動有關的現金                      六(三).2             19,939,114.72                20,794,213.78
 經營活動現金流出小計                                                  401,175,296.22               339,616,896.94
 經營活動産生的現金流量凈額                                             19,552,089.20                20,462,164.67
 二、投資活動産生的現金流量:
 收回投資收到的現金                                                                 0                            0
 取得投資收益收到的現金                                                             0                            0
 處置固定資産、無形資産和其他長期資産收回
                                                                          198,497.32                     20,000.00
 的現金凈額
 處置子公司及其他營業單位收到的現金凈額                                  1,372,999.84                            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                                                    1,571,497.16                    20,000.00
 購建固定資産、無形資産和其他長期資産支付
                                                                        3,829,468.88                 12,508,596.59
 的現金
 投資支付的現金                                                                     0                            0
 質押貸款凈增加額                                                                   0                            0
 取得子公司及其他營業單位支付的現金凈額                                             0                            0
 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                                                    3,829,468.88               12,508,596.59
 投資活動産生的現金流量凈額                                             -2,257,971.72               -12,488,596.59
 三、籌資活動産生的現金流量:
 吸收投資收到的現金                                                                 0                            0
 其中:子公司吸收少數股東投資收到的現金                                             0                            0
 取得借款收到的現金                                                     60,000,000.00                91,000,000.00
 發行債券收到的現金                                                                 0                            0
 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                                                   60,000,000.00                91,000,000.00
 償還債務支付的現金                                                     56,000,000.00                85,130,000.00
 分配股利、利潤或償付利息支付的現金                                      6,599,618.57                 6,814,459.99
 其中:子公司支付給少數股東的股利、利潤                                             0                    52,181.29
 支付其他與籌資活動有關的現金                                                       0                 2,193,320.00
 籌資活動現金流出小計                                                   62,599,618.57                94,137,779.99
 籌資活動産生的現金流量凈額                                             -2,599,618.57                -3,137,779.99
 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                                           14,694,498.91                 4,835,788.09
 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                                           35,528,469.96                20,833,971.05
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1-12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                                                   195,186,471.12     198,465,071.14
 收到的稅費返還                                                                     181,865.65         428,280.56
 收到其他與經營活動有關的現金                                                       679,370.00         556,575.00
 經營活動現金流入小計                                                           196,047,706.77     199,449,926.70
 購買商品、接受勞務支付的現金                                                   113,316,346.83     114,843,035.18
 支付給職工以及為職工支付的現金                                                  39,255,788.87      32,183,971.90
 支付的各項稅費                                                                  15,549,524.70      20,861,384.39
 支付其他與經營活動有關的現金                                                    11,953,378.61      15,358,790.67
 經營活動現金流出小計                                                           180,075,039.01     183,247,182.14
 經營活動産生的現金流量凈額                                                      15,972,667.76      16,202,744.56
 二、投資活動産生的現金流量:
 收回投資收到的現金                                                                          0                   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                                  56,497.32                   0
 處置子公司及其他營業單位收到的現金凈額                                           1,658,325.48                   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                                                             1,714,822.80         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                                   3,383,748.77      12,113,036.59
 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                                                      0                   0
 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                                                             4,883,748.77      12,113,036.59
 投資活動産生的現金流量凈額                                                      -3,168,925.97     -11,956,492.72
 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                                                             60,000,000.00       90,000,000.00
 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                                                            60,000,000.00      90,000,000.00
 償還債務支付的現金                                                              55,000,000.00      80,000,000.00
 分配股利、利潤或償付利息支付的現金                                               6,576,543.57       6,591,821.60
 支付其他與籌資活動有關的現金                                                                0       2,193,320.00
 籌資活動現金流出小計                                                            61,576,543.57      88,785,141.60
 籌資活動産生的現金流量凈額                                                      -1,576,543.57       1,214,858.40
 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                                                    11,227,198.22       5,461,110.24
 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                                                    28,916,176.54      17,688,978.32
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1-12月                                                      單位:元     幣種:人民幣
                                                                                                  本期金額
                                                                       歸屬於母公司所有者權益
               項目
                                      實收資本(或股                       減:庫                    一般風                      其    少數股東權益      所有者權益合計
                                                           資本公積                   盈餘公積                  未分配利潤
                                            本)                            存股                     險準備                      他
一、上年年末餘額                      141,516,450.00     89,117,475.01             19,709,609.70               33,606,134.08           15,431,824.10    299,381,492.89
加:會計政策變更                                                                     -284,501.02                  -16,217.57                8,641.83       -292,076.76
前期差錯更正
二、本年年初餘額                      141,516,450.00     89,117,475.01             19,425,108.68               33,589,916.51           15,440,465.93    299,089,416.13
三、本年增減變動金額(減少以“-”
                                                                                      404,803.21                1,294,783.90            2,719,431.60      4,419,018.71
號填列)
(一)凈利潤                                                                                                    8,350,859.92            3,272,206.76     11,623,066.68
(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)小計                                                                                          8,350,859.92            3,272,206.76     11,623,066.68
(三)所有者投入和減少資本                                                                                                               -552,775.16       -552,775.16
1.所有者投入資本                                                                                                                       -552,775.16        -552,775.16
2.股份支付計入所有者權益的金額
3.其他
(四)利潤分配                                                                        404,803.21               -7,056,076.02                             -6,651,272.81
1.提取盈餘公積                                                                       404,803.21                 -404,803.21
2.提取一般風險準備
3.對所有者(或股東)的分配                                                                                    -6,651,272.81                             -6,651,272.81
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                      141,516,450.00     89,117,475.01         0   19,829,911.89          0    34,884,700.41     0     18,159,897.53    303,508,434.84

                                                                                                                                              單位:元幣種:人民幣
                                                                                             上年同期金額
                                                                      歸屬於母公司所有者權益
              項目
                                   實收資本(或股                       減:庫                    一般風                              少數股東權益     所有者權益合計
                                                        資本公積                   盈餘公積                  未分配利潤      其他
                                         本)                            存股                     險準備
 一、上年年末餘額                  141,516,450.00     90,644,517.45             18,842,760.66               29,458,748.77            14,455,820.39     294,918,297.27
 加:會計政策變更                                                                  -11,223.37                  709,993.38                                  698,770.01
 前期差錯更正
 二、本年年初餘額                  141,516,450.00     90,644,517.45             18,831,537.29               30,168,742.15            14,455,820.39     295,617,067.28
 三、本年增減變動金額                                 -1,527,042.44                593,571.39                3,421,174.36               984,645.54       3,472,348.85
 (一)凈利潤                                                                                                7,128,107.65             1,036,826.83       8,164,934.48
 (二)直接計入所有者權益的利
                                                         666,371.74                                                                                        666,371.74
 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                                                 666,371.74                                                                                        666,371.74
 上述(一)和(二)小計                                  666,371.74                                          7,128,107.65             1,036,826.83       8,831,306.22
 (三)所有者投入和減少資本                           -2,193,414.18                                                                                     -2,193,414.18
 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                                              -2,193,414.18                                                                                     -2,193,414.18
 (四)利潤分配                                                                    593,571.39               -3,706,933.29               -52,181.29      -3,165,543.19
 1.提取盈餘公積                                                                   593,571.39                 -593,571.39
 2.提取一般風險準備
 3.對所有者(或股東)的分配                                                                                -3,113,361.90               -52,181.29      -3,165,543.19
 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                  141,516,450.00     89,117,475.01         0   19,425,108.68          0    33,589,916.51       0    15,440,465.93     299,089,416.13
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1-12月                                          單位:元              幣種:人民幣
                                                                                                               本期金額
                             項目
                                                                  實收資本(或股                        減:庫
                                                                                        資本公積                   盈餘公積          未分配利潤       所有者權益合計
                                                                        本)                             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                                                                                                    32,962.73         -535,015.18       -502,052.45
 前期差錯更正
 二、本年年初餘額                                                 141,516,450.00      89,289,559.51              19,425,108.68       33,663,550.61    283,894,668.80
 三、本年增減變動金額(減少以“-”號填列)                                                                         404,803.21      -3,008,043.94      -2,603,240.73
 (一)凈利潤                                                                                                                         4,048,032.08      4,048,032.08
 (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)小計                                                                                                               4,048,032.08      4,048,032.08
 (三)所有者投入和減少資本
 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                                                                                                     404,803.21       -7,056,076.02     -6,651,272.81
 1.提取盈餘公積                                                                                                    404,803.21         -404,803.21
 2.對所有者(或股東)的分配                                                                                                         -6,651,272.81     -6,651,272.81
 3.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                                                 141,516,450.00      89,289,559.51         0    19,829,911.89       30,655,506.67    281,291,428.07

                                                                                                                                              單位:元幣種:人民幣
                                                                                                            上年同期金額
                             項目                                 實收資本(或股                        減:庫
                                                                                        資本公積                   盈餘公積          未分配利潤       所有者權益合計
                                                                        本)                             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                                                                                                   249,503.92        1,413,855.57       1,663,359.49
 前期差錯更正
 二、本年年初餘額                                                 141,516,450.00       90,816,601.95             18,831,537.29       31,434,770.00     282,599,359.24
 三、本年增減變動金額(減少以“-”號填列)                                            -1,527,042.44                593,571.39        2,228,780.61       1,295,309.56
 (一)凈利潤                                                                                                                         5,935,713.90       5,935,713.90
 (二)直接計入所有者權益的利得和損失                                                     666,371.74                                                       666,371.74
 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                                                                                  666,371.74                                                       666,371.74
 上述(一)和(二)小計                                                                   666,371.74                                  5,935,713.90       6,602,085.64
 (三)所有者投入和減少資本                                                            -2,193,414.18                                                    -2,193,414.18
 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                                                                               -2,193,414.18                                                    -2,193,414.18
 (四)利潤分配                                                                                                     593,571.39       -3,706,933.29      -3,113,361.90
 1.提取盈餘公積                                                                                                    593,571.39         -593,571.39
 2.對所有者(或股東)的分配                                                                                                        -3,113,361.90       -3,113,361.90
 3.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                                                 141,516,450.00       89,289,559.51        0    19,425,108.68       33,663,550.61     283,894,668.80
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

    9.3會計政策、會計估計和核算方法變更的説明
    根據財政部2006年2月15日發佈的《關於印發〈企業會計準則第1號—存貨〉等38項具體準則的通知》(財會【2006】3號文)的規定,本公司自2007年1月1日起執行新的《企業會計準則》,並對2006年度財務報表進行了追溯調整。關於“執行新會計準則調整公司2007年期初資産負債表相關項目及其金額的議案”已經公司三屆二十七次董事會審議通過,追溯調整影響詳見會議決議公告(2008-03)。
    9.4本報告期無會計差錯更正。
    9.5與最近一期年度報告相比,合併範圍發生變化的具體説明
    寧波東鳴工貿有限公司本期未納入合併財務報表範圍的原因為股權已出售,本公司不再對其擁有控制權。
    董事長:李長江
    長春一東離合器股份有限公司
    2008年4月15日