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長春一東(600148)公告正文

長春一東:2008年半年度報告

公告日期:2008-08-16

長春一東離合器股份有限公司2008年半年度報告
    
    
    
    
    目錄
    一、重要提示 2
    二、公司基本情況 2
    三、股本變動及股東情況 3
    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、財務會計報告(未經審計) 11
    八、備查文件 67
    
    
    一、重要提示 
    (一)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。
    
    (二)公司全體董事出席董事會會議。
    
    (三)公司半年度財務報告未經審計。
    
    (四)本公司不存在大股東佔用資金情況。
    
    (五)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:長春市朝陽區繁榮路17-1號
    公司辦公地址:長春市朝陽區繁榮路17-1號
    郵政編碼: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:長春市朝陽區繁榮路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:長春市朝陽區繁榮路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                               579,867,306.56        513,958,653.41        12.82                               
  所有者權益(或股東權益)             286,033,778.43        285,348,537.31        0.24                                
  每股凈資産(元)                       2.021                 2.016                 0.25                                
                                       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                             8,542,962.90          8,530,322.36          0.15                                
  利潤總額                             9,027,275.75          8,226,315.28          9.74                                
  凈利潤                               5,638,316.87          5,883,209.15          -4.16                               
  扣除非經常性損益後的凈利潤           5,154,004.02          5,624,803.13          -8.37                               
  基本每股收益(元)                     0.040                 0.042                 -4.76                               
  扣除非經常性損益後的基本每股收益(元  0.036                 0.040                 -10.00                              
  )                                                                                                                    
  稀釋每股收益(元)                     0.040                 0.042                 -4.76                               
  凈資産收益率(%)                      1.97                  2.06                  減少0.09個百分點                    
  經營活動産生的現金流量凈額           -13,120,540.99        4,578,557.19          -                                   
  每股經營活動産生的現金流量凈額       -0.09                 0.03                  -                                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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                                                             年初至報告期期末金額                    
  非流動資産處置損益                                                           36,932.93                               
  計入當期損益的政府補助,但與公司業務密切相關,按照國家統一標準定額或定量享   500,000                                 
  受的政府補助除外                                                                                                     
  債務重組損益                                                                 -51,992.95                              
  除上述各項之外的其他營業外收支凈額                                           -627.13                                 
  合計                                                                         484,312.85                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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                                                                  18,423戶                           
  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   持有有限售條   質押或凍結的股份數量       
                                        )                           內增減   件股份數量                                
  吉林東光集團有限公司  國有法人        37.01       52,378,919      0        52,378,919     無                         
  中國第一汽車集團公司  國有法人        23.51       33,277,531      0        33,277,531     無                         
  劉永                  境內自然人      1.19        1,684,900       33,600                  無                         
  荀照蘭                境內自然人      0.59        832,903         0                       無                         
  袁遠達                境內自然人      0.47        670,557         -                       無                         
  蔡永軍                境內自然人      0.40        560,000         -                       無                         
  劉大瑋                境內自然人      0.32        451,666         -                       無                         
  劉雅萍                境內自然人      0.20        288,200         -                       無                         
  崔中林                境內自然人      0.20        284,600         0                       無                         
  王東武                境內自然人      0.20        277,409         -                       無                         
  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                                  1,684,900                   人民幣普通股                                       
  荀照蘭                                832,903                     人民幣普通股                                       
  袁遠達                                670,557                     人民幣普通股                                       
  蔡永軍                                560,000                     人民幣普通股                                       
  劉大瑋                                451,666                     人民幣普通股                                       
  劉雅萍                                288,200                     人民幣普通股                                       
  崔中林                                284,600                     人民幣普通股                                       
  王東武                                277,409                     人民幣普通股                                       
  張龍梅                                273,900                     人民幣普通股                                       
  王慶歡                                273,243                     人民幣普通股                                       
  上述股東關聯關係或一致行動關係的説明  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 
                                        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   有限售條件股東名稱       持有的有限售條  有限售條件股份可上市交易情況      限售條件                             
  號                            件股份數量      可上市交易時間   新增可上市交易                                        
                                                                 股份數量                                              
  1.   吉林東光集團有限公司     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 
  2.   中國第一汽車集團公司     33,277,531      2009年7月3日                      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。             
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    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
    公司報告期內董事會、監事會換屆,原董事劉金忠因年齡原因不再擔任公司董事職務,根據股東中國第一汽車集團公司推薦,股東大會選舉王立君為公司董事。董事會其他成員、監事會成員及公司高級管理人員未發生變動。
    
    五、董事會報告 
    (一)報告期內整體經營情況的討論與分析
    2008年上半年,汽車行業繼續保持較快增長速度,與上年同期相比産銷增幅分別為16.71%和18.52%,商用車總體表現好于行業水準,産銷同比增幅為18.48和21.98% 。在行業整體向好的同時,原材料價格大幅上漲的不利因素繼續存在,企業盈利空間極度壓縮。在此情況下,公司抓住整車尤其是商用重型卡車産銷量快速增長的機遇擴大銷售,上半年公司本部重型卡車離合器銷量同比增長65%,子公司長春一東汽車零部件公司液壓翻轉機構産品銷量增幅48%。另一方面公司採取招標採購、工藝創新、根據原材料市場價格變化提前儲備等多種措施加強管理、降低成本,積極追蹤主機廠需求開發新産品。通過各項措施上半年公司實現營業收入30319萬元,比上年同期增長73%(本期合併範圍比上年增加子公司上海一東離合器有限公司),營業成本25280萬元,比上年同比增長89%。實現利潤總額及歸屬於母公司所有者凈利潤分別為903萬元及564萬元,與上年同期增減變動幅度分別為9%及-4%。以生産汽車零部件為主營業務的公司本部、子公司瀋陽一東四環離合器公司、子公司長春一東汽車零部件公司營業收入增幅分別為34%、38%及48%,營業成本增幅分別為39%、41%及48%。     本報告期公司資産構成未發生重大變化,期間費用中營業費用增幅為45%,主要是上半年公司本部及各子公司銷售大幅增長所致;經營活動産生的現金流量凈額為-1312萬元,主要原因是本報告期銷售收入增長較快,應收賬款資金佔用增加;投資活動産生的現金流量凈額為-450萬元,主要為本告期購置項目設備投入及新區建設前期投入;籌資活動産生的現金流量凈額為233萬元,主要原因為本期增加短期貸款500萬元。
    (二)公司主營業務及其經營狀況
    1、主營業務分行業、分産品情況表 
    單位:萬元 幣種:人民幣


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  分行業或分産品                       營業收入     營業成本      毛利率(%)    營業收入  營業成本  毛利率比上年同期增  
                                                                               比上年同  比上年同  減(%)             
                                                                               期增減(  期增減(                      
                                                                               %)      %)                          
  分行業                                                                                                               
  汽車零部件行業                       23,905       19,382        18.92        41.13     47.65     減少3.58個百分點    
  分産品                                                                                                               
  離合器及備件                         21,898       18,099        17.35        40.49     47.62     減少3.99個百分點    
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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和提供勞務的關聯交易總金額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                                     154,534,699.47                  44.69                                   
  華東地區                                     90,024,935.18                   210.76                                  
  中南地區                                     26,546,120.94                   121.26                                  
  華北地區                                     14,838,765.71                   46.73                                   
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    3、主營業務盈利能力(毛利率)與上年度相比發生重大變化的原因説明
    本報告期母公司主營業務毛利率較上年同期下降3.56個百分點,主要原因是原材料價格持續上漲産品成本上升;合併報表主營業務毛利率較上年同期下降7.04個百分點,除成本上升因素影響外,本報告期合併範圍增加子公司上海一東離合器有限公司,該公司毛利率較低影響合併數額。
    
    4、公司在經營中出現的問題與困難
    2008年上半年公司業績支撐主要得益於重型商用車産銷量大幅增長,預計下半年在整體宏觀環境及政策影響下商用車産銷增速將放緩,但原材料價格仍將在高位運行,公司將面臨較大的經營壓力。此外下半年公司搬遷項目建設全面展開,資金需求將增加,且搬遷將有一定的停産期,給公司生産組織帶來一定難度。公司將採取相應措施,控製成本上升,加強管理,加快應收賬款回收速度,減少貸款增加額。在搬遷組織上,公司將精心策劃,統籌考慮,降低搬遷損失。
    
    (三)公司投資情況
    1、募集資金總體使用情況
    1)、公司于2001年通過配股募集資金5,958萬元,已累計使用4,908萬元,其中本年度已使用1,341萬元,尚未使用1,050萬元。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
    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  預計收益          産生收益情況       是否符合計  是否符合預 
                                     項目      額                                               劃進度      計收益     
  組建瀋陽一東四環離合   975         否        975         -(超出投資計算期  營業利潤90萬元,凈  是          是         
  器有限責任公司項目                                       無盈利預測)       利潤87萬元.                               
  組建長春一東新型摩擦   1,600       是        0           投資利潤率42%     0                  否          否         
  材料有限責任公司項目                                                                                                 
  汽車雙品質飛輪項目     3,650       是        270         投資利潤率66%     0                  否          否         
  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。
    
    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,已停止實施,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,已停止實施,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。
    
    3、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   實際投入金  預計收益       産生收益情況     是否符合計劃  是否符合預  
                        目名稱        目擬投入   額                                          進度          計收益      
                                      金額                                                                             
  中韓合資組建長春一東  組建長春一東  585        585         投資第五年凈   本報告期凈利潤3  是            是          
  汽車零部件製造有限公  新型摩擦材料                         利潤764萬元    86萬元                                     
  司項目(汽車駕駛室液   有限責任公司                                                                                   
  壓翻轉機構項目)       項目                                                                                           
  組建寧波東鳴工貿有限  汽車雙品質飛  150        150         銷售利潤率2%   前一報告期公司   是            否          
  公司項目              輪項目                                              轉讓了對該公司                             
                                                                            的投資,本期無                             
                                                                            收益。                                     
  130萬套離合器上能力   汽車雙品質飛  2,397      1,868       投資完成當年   注:本項目為技   否            是          
  技術改造項目          輪項目                               新增利潤188萬  術改造項目,提                             
                                                             元             升現有品質能力                             
                                                                            及産能,無法單                             
                                                                            獨核算項目收益                             
                                                                            。                                         
  土地購置項目                        1,060      1,060       本投資用於土地購置解決公司遷址  是            是          
                                                             新建問題,投資不直接産生效益。                            
  對瀋陽一東四環離合器                525        0           本次追加投資用於瀋陽一東四環公  是            是          
  有限責任公司追加投資                                       司的土地購置及新廠區建設,投資                            
  項目                                                       不直接産生效益。                                          
  合計                  /             4,717      3,663                                       /             /           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    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585萬元,實際投入585萬元,已投資完畢。
    
    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1,868萬元,已完成投資額比例為78%。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,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,除部分大型設備因我公司面臨搬遷暫不安裝(對該部分設備經與廠家協商暫不付餘款),其餘新增設備設施已投入使用。
    
    4)、土地購置項目
    變更後新項目擬投入1,060萬元,實際投入1,060萬元,已投資完畢。
    
    5)、對瀋陽一東四環離合器有限責任公司追加投資項目
    變更後新項目擬投入525萬元,尚未開始投入。
    
    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
    2007年度,公司按證監會統一布署進行了公司治理專項活動,本報告期,公司按專項治理整改報告的內容完成了整改事項,制定實施了《投資者關係管理辦法》;在調整董事會專業委員會的基礎上,發揮專業委員會的作用,尤其在年度報告過程中充分發揮專業委員會及獨立董事的作用。此外本報告期公司按吉林省證監局要求再次對於公司治理有關方面進行自查,在監管的重點問題如大股東資金佔用、擔保、關聯交易、資訊披露、三會規範運作、公司獨立性、公司透明度等方面不存在違規或不規範行為。
    
    (二)報告期實施的利潤分配方案執行情況
    2007年度股東大會審議通過了2007年度利潤分配方案,2008年6月26日公司發佈分紅派息實施公告,股權登記日2008年7月1日,紅利發放日2008年7月7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)重大關聯交易
    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:元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  關聯方   關聯交   關聯   關聯交易價格    關聯交易金額          佔同類交   關聯交  市場價格       關聯交易對公司利潤  
  名稱     易內容   交易                                         易金額的   易結算                 的影響              
                    定價                                         比例(%)    方式                                       
                    原則                                                                                               
  中國第   銷售本   市場   注:公司大部分   114,696,849.67        46.19      供貨後  注:公司大部分  公司第二大股東一汽  
  一汽車   公司生   定價   産品均向關聯方                                   三個月  産品均向關聯   集團作為中國最大的  
  集團公   産的離   原則   銷售由於品種多                                   挂賬付  方銷售由於品   汽車生産廠,其所屬企 
  司所屬   合器産          無法詳列單品交                                   款      種多無法詳列   業是我公司主要客戶, 
  企業     品              易價格。                                                 單品價格.      對其銷售構成公司重  
                                                                                                   要收入及利潤來源.   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    本公司向第二大股東中國第一汽車集團公司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遵循市場化原則,對公司獨立性無影響.
    
    2、其他重大關聯交易
    按照長春市政府整體規劃,公司與大股東吉林東光集團有限公司(以下簡稱東光集團)現生産場地範圍已被規劃為商業用地,須將企業搬遷至長春市高新技術開發區內,選址遷建。我公司現生産用地為租用東光集團土地。東光集團作為土地處置方,就搬遷對我公司所造成的資産損失及搬遷費用等予以合理補償。 經雙方協商並經公司四屆三次董事會審議通過,雙方就搬遷補償達成協定,並提交公司2008年第一次臨時股東大會審議。 協議主要內容為: (1)東光集團承擔與長春一東公司原建築面積為39909.28平方米等面積的新區建設費用作為搬遷資産補償。。  (2)東光集團向長春一東公司支付424萬元作為甲方搬遷項目停工損失補償(含甲方子公司的相關搬遷問題處理)。 (3)東光集團承擔長春一東公司部分關鍵、重要設備搬遷費用,搬遷費用補償為260萬元。 關於搬遷補償協議的關聯交易公告詳見刊登于2008年7月23日中國證券報、上海證券報的公司2008-14號公告。協議尚未開始履行。
    
    (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
    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
    股改承諾及履行情況:公司股東吉林東光集團有限公司、中國第一汽車集團公司在公司股改時做出如下承諾: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。
    
    (十二)聘任、解聘會計師事務所情況
    報告期內,公司未改聘會計師事務所,公司現聘任萬隆會計師事務所有限公司為公司的境內審計機構。
    
    (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
    報告期內公司及其董事、監事、高級管理人員、公司股東、實際控制人均未受中國證監
    會的稽查、行政處罰、通報批評及證券交易所的公開譴責。
    
    (十四)其他重大事項及其影響和解決方案的分析説明
    2008年7月21日公司四屆三次董事會議通過了關於公司搬遷建設項目方案的議案,公司將於下半年進行搬遷新建項目,詳細內容見刊登于2008年7月23日中國證券報、上海證券報的公司2008-13號公告。此方案將提交公司2008年第一次臨時股東大會審議。
    
    (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      
  三屆二十六次董事會決議公   中國證券報、上海證券報            2008年3月27日           www.sse.com.cn                  
  告                                                                                                                   
  關於改變募集資金用途的公   中國證券報、上海證券報            2008年3月27日           www.sse.com.cn                  
  告                                                                                                                   
  三屆二十七次董事會決議公   中國證券報、上海證券報            2008年4月17日           www.sse.com.cn                  
  告                                                                                                                   
  關於召開2007年度股東大會   中國證券報、上海證券報            2008年4月17日           www.sse.com.cn                  
  的通知                                                                                                               
  三屆二十五次監事會決議公   中國證券報、上海證券報            2008年4月17日           www.sse.com.cn                  
  告                                                                                                                   
  三屆二十八次董事會決議公   中國證券報、上海證券報            2008年4月30日           www.sse.com.cn                  
  告                                                                                                                   
  2008年第一季度報告         中國證券報、上海證券報            2008年4月30日           www.sse.com.cn                  
  2007年度股東大會決議公告   中國證券報、上海證券報            2008年5月8日            www.sse.com.cn                  
  四屆一次董事會議決議公告   中國證券報、上海證券報            2008年5月8日            www.sse.com.cn                  
  四屆一次監事會議決議公告   中國證券報、上海證券報            2008年5月8日            www.sse.com.cn                  
  四屆二次董事會議決議公告   中國證券報、上海證券報            2008年5月30日           www.sse.com.cn                  
  四屆二次監事會議決議公告   中國證券報、上海證券報            2008年5月30日           www.sse.com.cn                  
  2007年度利潤分配實施公告   中國證券報、上海證券報            2008年6月26日           www.sse.com.cn                  
  四屆三次董事會議決議公告   中國證券報、上海證券報            2008年7月23日           www.sse.com.cn                  
  搬遷建設項目補償協議公告   中國證券報、上海證券報            2008年7月23日           www.sse.com.cn                  
  關於召開2008年第一次臨時   中國證券報、上海證券報            2008年7月23日           www.sse.com.cn                  
  股東大會的通知                                                                                                       
  關於公司治理整改情況的董   中國證券報、上海證券報            2008年7月26日           www.sse.com.cn                  
  事會決議公告                                                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    七、財務會計報告(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
    單位:元 幣種:人民幣 
    報告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                          附注              期末餘額                  年初餘額                   
  流動資産:                                                                                                           
  貨幣資金                                      六、(一)1       20,237,246.36             35,528,469.96              
  結算備付金                                                                                                           
  拆出資金                                                                                                             
  交易性金融資産                                                                                                       
  應收票據                                      六、(一)2       102,528,777.21            68,130,744.19              
  應收賬款                                      六、(一)3       152,294,816.37            135,078,694.54             
  預付款項                                      六、(一)4       48,104,697.37             27,779,566.95              
  應收保費                                                                                                             
  應收分保賬款                                                                                                         
  應收分保合同準備金                                                                                                   
  應收利息                                                                                                             
  應收股利                                                                                                             
  其他應收款                                    六、(一)5       8,467,738.29              4,134,417.70               
  買入返售金融資産                                                                                                     
  存貨                                          六、(一)6       136,595,104.35            127,753,336.31             
  一年內到期的非流動資産                                                                                               
  其他流動資産                                  六、(一)7       0                         1,203,214.67               
  流動資産合計                                                    468,228,379.95            399,608,444.32             
  非流動資産:                                                                                                         
  發放貸款及墊款                                                                                                       
  可供出售金融資産                                                                                                     
  持有至到期投資                                                                                                       
  長期應收款                                                                                                           
  長期股權投資                                  六、(一)8       500,000.00                500,000.00                 
  投資性房地産                                                                                                         
  固定資産                                      六、(一)9       106,321,977.45            108,897,564.09             
  在建工程                                      534251.61         534,251.61                395,582.61                 
  工程物資                                                                                                             
  固定資産清理                                                                                                         
  生産性生物資産                                                                                                       
  油氣資産                                                                                                             
  無形資産                                      六、(一)11      1,459,268.57              1,656,716.89               
  開發支出                                                                                                             
  商譽                                                                                                                 
  長期待攤費用                                  六、(一)12      1,816,473.88              1,893,390.40               
  遞延所得稅資産                                六、(一)13      1,006,955.10              1,006,955.10               
  其他非流動資産                                                                                                       
  非流動資産合計                                                  111,638,926.61            114,350,209.09             
  資産總計                                                        579,867,306.56            513,958,653.41             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
合併資産負債表(續)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                          附注              期末餘額                  年初餘額                   
  流動負債:                                                                                                           
  短期借款                                      六、(一)15      65,000,000.00             60,000,000.00              
  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                                                                                                       
  應付票據                                      六、(一)16      32,142,523.84             31,425,720.71              
  應付賬款                                      六、(一)17      132,410,006.41            87,719,904.08              
  預收款項                                      六、(一)18      4,954,531.65              3,043,269.53               
  賣出回購金融資産款                                                                                                   
  應付手續費及佣金                                                                                                     
  應付職工薪酬                                  六、(一)19      9,522,300.91              6,225,171.91               
  應交稅費                                      六、(一)20      5,340,960.78              4,806,986.37               
  應付利息                                                                                                             
  應付股利                                                        4,953,075.75                                         
  其他應付款                                    六、(一)21      16,628,445.94             15,051,047.98              
  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                                                                                               
  其他流動負債                                                    1,371,247.73              582,214.75                 
  流動負債合計                                                    272,323,093.01            208,854,315.33             
  非流動負債:                                                                                                         
  長期借款                                                                                                             
  應付債券                                                                                                             
  長期應付款                                                                                                           
  專項應付款                                    六、(一)22      200,000.00                200,000.00                 
  預計負債                                                                                                             
  遞延所得稅負債                                六、(一)23      1,395,903.24              1,395,903.24               
  其他非流動負債                                                                                                       
  非流動負債合計                                                  1,595,903.24              1,595,903.24               
  負債合計                                                        273,918,996.25            210,450,218.57             
  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                          
  盈餘公積                                      六、(一)26      19,829,911.89             19,829,911.89              
  一般風險準備                                                                              0                          
  未分配利潤                                    六、(一)27      35,569,941.53             34,884,700.41              
  外幣報表折算差額                                                                                                     
  歸屬於母公司所有者權益合計                                      286,033,778.43            285,348,537.31             
  少數股東權益                                                    19,914,531.88             18,159,897.53              
  所有者權益合計                                                  305,948,310.31            303,508,434.84             
  負債和所有者總計                                                579,867,306.56            513,958,653.41             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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
    單位:元 幣種:人民幣
    報告截止日:2008年06月30日


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                         附注              期末餘額                   年初餘額                   
  流動資産:                                                                                                           
  貨幣資金                                     六、(一)1       16,494,741.14              28,916,176.54              
  交易性金融資産                                                                                                       
  應收票據                                     六、(一)2       91,675,178.19              58,143,422.81              
  應收賬款                                     六、(一)3       130,747,371.50             122,824,376.95             
  預付款項                                     六、(一)4       40,427,237.17              24,723,497.04              
  應收利息                                                                                                             
  應收股利                                     六、(一)5       500,000.00                 0                          
  其他應收款                                   六、(一)5       6,874,896.84               3,078,878.93               
  存貨                                         六、(一)6       111,489,493.32             105,041,410.75             
  一年內到期的非流動資産                                                                                               
  其他流動資産                                 六、(一)7       0                          1,203,214.67               
  流動資産合計                                                   398,208,918.16             343,930,977.69             
  非流動資産:                                                                                                         
  可供出售金融資産                                                                                                     
  持有至到期投資                                                                                                       
  長期應收款                                                                                                           
  長期股權投資                                 六、(一)8       18,583,675.44              18,583,675.44              
  投資性房地産                                 六、(一)9                                                             
  固定資産                                     六、(一)9       92,469,773.50              94,656,643.86              
  在建工程                                     六、(一)10      534,251.61                 395,582.61                 
  工程物資                                                                                                             
  固定資産清理                                                                                                         
  生産性生物資産                                                                                                       
  油氣資産                                                                                                             
  無形資産                                     六、(一)11      1,189,622.06               1,363,800.38               
  開發支出                                                                                                             
  商譽                                                                                                                 
  長期待攤費用                                 六、(一)12      1,670,673.88               1,698,990.40               
  遞延所得稅資産                               六、(一)13      998,719.25                 998,719.25                 
  其他非流動資産                                                                                                       
  非流動資産合計                                                 115,446,715.74             117,697,411.94             
  資産總計                                                       513,655,633.90             461,628,389.63             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    母公司資産負債表(續)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                         附注              期末餘額                   年初餘額                   
  流動負債:                                                                                                           
  短期借款                                     六、(一)15      65,000,000.00              60,000,000.00              
  交易性金融負債                                                                                                       
  應付票據                                     六、(一)16      30,952,523.84              25,395,720.71              
  應付賬款                                     六、(一)17      99,191,678.53              69,671,313.70              
  預收款項                                     六、(一)18      4,828,943.73               550,395.22                 
  應付職工薪酬                                 六、(一)19      9,150,477.22               5,933,936.75               
  應交稅費                                     六、(一)20      4195862.30                 4050740.52                 
  應付利息                                                                                                             
  應付股利                                                       4,953,075.75                                          
  其他應付款                                   六、(一)21      14,020,569.83              12,556,736.67              
  一年內到期的非流動負債                                                                                               
  其他流動負債                                                   -29,551.20                 582,214.75                 
  流動負債合計                                                   232,263,580.00             178,741,058.32             
  非流動負債:                                                                                                         
  長期借款                                                                                                             
  應付債券                                                                                                             
  長期應付款                                                                                                           
  專項應付款                                   六、(一)22      200,000.00                 200,000.00                 
  預計負債                                                                                                             
  遞延所得稅負債                               六、(一)23      1,395,903.24               1,395,903.24               
  其他非流動負債                                                                                                       
  非流動負債合計                                                 1,595,903.24               1,595,903.24               
  負債合計                                                       233,859,483.24             180,336,961.56             
  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      89,289,559.51              89,289,559.51              
  減:庫存股                                                                                0                          
  盈餘公積                                     六、(一)26      19,829,911.89              19,829,911.89              
  未分配利潤                                   六、(一)27      29,160,229.26              30,655,506.67              
  所有者權益(或股東權益)合計                                   279,796,150.66             281,291,428.07             
  負債和所有者(或股東權益)合計                                 513,655,633.90             461,628,389.63             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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
    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       303,190,549.11            174,835,404.41          
  其中:營業收入                                     六、(二)1       303,190,549.11            174,835,404.41          
  利息收入                                                                                                             
  已賺保費                                                                                                             
  手續費及佣金收入                                                                                                     
  二、營業總成本                                     六、(二)1       294,647,586.21            166,305,082.05          
  其中:營業成本                                     六、(二)1       252,804,652.02            133,588,731.35          
  利息支出                                                                                                             
  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                                     六、(二)2       977,072.01                191,233.42              
  銷售費用                                           六、(二)3       19,113,478.71             13,161,169.92           
  管理費用                                           六、(二)4       18,903,254.69             17,469,679.14           
  財務費用                                           六、(二)5       2,140,667.96              1,564,177.31            
  資産減值損失                                                       708,460.82                330,090.91              
  加:公允價值變動收益(損失以“-”號填列)                                                                           
  投資收益(損失以“-”號填列)                                                                                       
  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)                                 8,542,962.90              8,530,322.36            
  加:營業外收入                                     六、(二)8       562,715.38                117,681.37              
  減:營業外支出                                     六、(二)9       78,402.53                 421,688.45              
  其中:非流動資産處置凈損失                                         25,682.45                                         
  四、利潤總額(虧損總額以“-”號填列)                             9,027,275.75              8,226,315.28            
  減:所得稅費用                                     六、(二)10      1,234,324.54              781,430.37              
  五、凈利潤(凈虧損以“-”號填列)                                 7,792,951.21              7,444,884.91            
  歸屬於母公司所有者的凈利潤                                         5,638,316.87              5,883,209.15            
  少數股東損益                                                       2,154,634.34              1,561,675.76            
  六、每股收益:                                                                                                       
  (一)基本每股收益(元/股)                                        0.040                     0.042                   
  (二)稀釋每股收益(元/股)                                        0.040                     0.042                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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
    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、(二)1       192,180,954.27            143,434,684.80          
  減:營業成本                                       六、(二)1       154,319,607.58            111,021,389.15          
  營業稅金及附加                                     六、(二)2       798,549.83                61,080.37               
  銷售費用                                           六、(二)3       16,258,931.54             11,678,381.39           
  管理費用                                           六、(二)4       14,554,925.22             13,908,200.14           
  財務費用                                           六、(二)5       2,019,916.39              1,413,973.53            
  資産減值損失                                       六、(二)6       583,846.67                339,228.47              
  加:公允價值變動收益(損失以“-”號填列)                                                                           
  投資收益(損失以“-”號填列)                     六、(二)7       500,000.00                -33,745.04              
  其中:對聯營企業和合營企業的投資收益                                                                                 
  二、營業利潤(虧損以“-”號填列)                                 4,145,177.04              4,978,686.71            
  加:營業外收入                                     六、(二)8       521,400.00                31,630.00               
  減:營業外支出                                     六、(二)9       56,179.25                 384,968.13              
  其中:非流動資産處置凈損失                                         4,186.30                                          
  三、利潤總額(虧損總額以“-”號填列)                             4,610,397.79              4,625,348.58            
  減:所得稅費用                                     1152599.45      1,152,599.45              677,553.46              
  四、凈利潤(凈虧損以“-”號填列)                                 3,457,798.34              3,947,795.12            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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
    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                            201560265.66       201,560,265.66        133,433,796.66      
  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                                                             0                     21,969.24           
  收到其他與經營活動有關的現金                            六、(三)1          1,054,052.84          162,314.84          
  經營活動現金流入小計                                                       202,614,318.50        133,618,080.74      
  購買商品、接受勞務支付的現金                                               170,031,451.91        89,177,380.77       
  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                                             23,914,973.55         22,357,324.47       
  支付的各項稅費                                                             12,844,849.87         8,184,604.47        
  支付其他與經營活動有關的現金                            六、(三)2          8,943,584.16          9,320,213.84        
  經營活動現金流出小計                                                       215,734,859.49        129,039,523.55      
  經營活動産生的現金流量凈額                                                 -13,120,540.99        4,578,557.19        
  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                                                                                               
  處置固定資産、無形資産和其他長期資産收回的現金凈額                         540.00                72,000.00           
  處置子公司及其他營業單位收到的現金凈額                                                                               
  收到其他與投資活動有關的現金                                                                                         
  投資活動現金流入小計                                                       540.00                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                             4,509,644.39          1,189,703.99        
  投資支付的現金                                                                                   1,500,000.00        
  質押貸款凈增加額                                                                                                     
  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                                                                                         
  投資活動現金流出小計                                                       4,509,644.39          2,689,703.99        
  投資活動産生的現金流量凈額                                                 -4,509,104.39         -1,304,275.22       
  三、籌資活動産生的現金流量:                                                                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    合併現金流量表(續)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                              附注       本期金額             上期金額           
  吸收投資收到的現金                                                                                                   
  其中:子公司吸收少數股東投資收到的現金                                                                               
  取得借款收到的現金                                                           25,000,000.00        20,000,000.00      
  發行債券收到的現金                                                                                                   
  收到其他與籌資活動有關的現金                                                                                         
  籌資活動現金流入小計                                                         25,000,000.00        20,000,000.00      
  償還債務支付的現金                                                           20,000,000.00        21,948,638.88      
  分配股利、利潤或償付利息支付的現金                                           2,661,578.22         1,769,811.35       
  其中:子公司支付給少數股東的股利、利潤                                                                               
  支付其他與籌資活動有關的現金                                                                                         
  籌資活動現金流出小計                                                         22,661,578.22        23,718,450.23      
  籌資活動産生的現金流量凈額                                                   2,338,421.78         -3,718,450.23      
  四、匯率變動對現金及現金等價物的影響                                                                                 
  五、現金及現金等價物凈增加額                                                 -15,291,223.60       -444,168.26        
  加:期初現金及現金等價物餘額                                                 35,528,469.96        20,833,971.05      
  六、期末現金及現金等價物餘額                                                 20,237,246.36        20,389,802.79      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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
    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                                                 103,282,182.25       90,812,888.42      
  收到的稅費返還                                                               0                    0                  
  收到其他與經營活動有關的現金                                                 500,100.00           79,170.00          
  經營活動現金流入小計                                                         103,782,282.25       90,892,058.42      
  購買商品、接受勞務支付的現金                                                 79,665,788.48        61,866,561.98      
  支付給職工以及為職工支付的現金                                               19,383,364.99        18,329,790.92      
  支付的各項稅費                                                               10,107,969.44        5,750,721.59       
  支付其他與經營活動有關的現金                                                 5,446,615.85         5,495,619.25       
  經營活動現金流出小計                                                         114,603,738.76       91,442,693.74      
  經營活動産生的現金流量凈額                                                   -10,821,456.51       -550,635.32        
  二、投資活動産生的現金流量:                                                                                         
  收回投資收到的現金                                                           0                    1,550,000.00       
  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的現金凈額                           540.00               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                                                         540.00               1,550,000.00       
  購建固定資産、無形資産和其他長期資産支付的現金                               4,425,206.39         924,150.89         
  投資支付的現金                                                               0                    1,500,000.00       
  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                                                         4,425,206.39         2,424,150.89       
  投資活動産生的現金流量凈額                                                   -4,424,666.39        -874,150.89        
  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                                                           25,000,000.00        20,000,000.00      
  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                                                         25,000,000.00        20,000,000.00      
  償還債務支付的現金                                                           20,000,000.00        20,000,000.00      
  分配股利、利潤或償付利息支付的現金                                           2,175,312.50         1,675,987.50       
  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                                                         22,175,312.50        21,675,987.50      
  籌資活動産生的現金流量凈額                                                   2,824,687.50         -1,675,987.50      
  四、匯率變動對現金及現金等價物的影響                                                                                 
  五、現金及現金等價物凈增加額                                                 -12,421,435.40       -3,100,773.71      
  加:期初現金及現金等價物餘額                                                 28,916,176.54        17,688,978.32      
  六、期末現金及現金等價物餘額                                                 16,494,741.14        14,588,204.61      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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
    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  所                                                         
                                                        數  有                                                         
                                                        股  者                                                         
                                                        東  權                                                         
                                                        權  益                                                         
                                                        益  合                                                         
                                                            計                                                         
          實收   資本公  減:  盈餘公  一   未分   其                                                                  
          資本(  積      庫存  積      般   配利   他                                                                  
          或股           股            風   潤                                                                         
          本)                          險                                                                              
                                       準                                                                              
                                       備                                                                              
  一、上  141,5  89,117        19,829       34,88       18,159,897.  303,508,434.84                                    
  年年末  16,45  ,475.0        ,911.8       4,700       53                                                             
  餘額    0.00   1             9            .41                                                                        
  加:會                                                             0                                                 
  計政策                                                                                                               
  變更                                                                                                                 
  前期差                                                             0                                                 
  錯更正                                                                                                               
  二、本  141,5  89,117  0     19,829  0    34,88  0    18,159,897.  303,508,434.84                                    
  年年初  16,45  ,475.0        ,911.8       4,700       53                                                             
  餘額    0.00   1             9            .41                                                                        
  三、本  0      0       0     0       0    685,2  0    1,754,634.3  2,439,875.47                                      
  期增減                                    41.12       5                                                              
  變動金                                                                                                               
  額(減                                                                                                               
  少以“                                                                                                               
  -”號                                                                                                               
  填列)                                                                                                               
  (一)                                    5,638       2,154,634.3  7,792,951.21                                      
  凈利潤                                    ,316.       4                                                              
                                            87                                                                         
  (二)  0      0       0     0       0    0      0    0            0                                                 
  直接計                                                                                                               
  入所有                                                                                                               
  者權益                                                                                                               
  的利得                                                                                                               
  和損失                                                                                                               
  1.可                                                              0                                                 
  供出售                                                                                                               
  金融資                                                                                                               
  産公允                                                                                                               
  價值變                                                                                                               
  動凈額                                                                                                               
  2.權                                                              0                                                 
  益法下                                                                                                               
  被投資                                                                                                               
  單位其                                                                                                               
  他所有                                                                                                               
  者權益                                                                                                               
  變動的                                                                                                               
  影響                                                                                                                 
  3.與                                                              0                                                 
  計入所                                                                                                               
  有者權                                                                                                               
  益項目                                                                                                               
  相關的                                                                                                               
  所得稅                                                                                                               
  影響                                                                                                                 
  4.其                                                              0                                                 
  他                                                                                                                   
  上述(  0      0       0     0       0    5,638  0    2,154,634.3  7,792,951.21                                      
  一)和                                    ,316.       4                                                              
  (二)                                    87                                                                         
  小計                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
合併所有者權益變動表(續)
    編制單位:長春一東離合器股份有限公司
    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  所                                                         
                                                        數  有                                                         
                                                        股  者                                                         
                                                        東  權                                                         
                                                        權  益                                                         
                                                        益  合                                                         
                                                            計                                                         
          實收   資本公  減:  盈餘公  一   未分   其                                                                  
          資本(  積      庫存  積      般   配利   他                                                                  
          或股           股            風   潤                                                                         
          本)                          險                                                                              
                                       準                                                                              
                                       備                                                                              
  (三)  0      0       0     0       0    0      0    0            0                                                 
  所有者                                                                                                               
  投入和                                                                                                               
  減少資                                                                                                               
  本                                                                                                                   
  1.所                                                              0                                                 
  有者投                                                                                                               
  入資本                                                                                                               
  2.股                                                              0                                                 
  份支付                                                                                                               
  計入所                                                                                                               
  有者權                                                                                                               
  益的金                                                                                                               
  額                                                                                                                   
  3.其                                                              0                                                 
  他                                                                                                                   
  (四)  0      0       0     0       0    -4,95  0    -399,999.99  -5,353,075.74                                     
  利潤分                                    3,075                                                                      
  配                                        .75                                                                        
  1.提                                     0                        0                                                 
  取盈餘                                                                                                               
  公積                                                                                                                 
  2.提                                                              0                                                 
  取一般                                                                                                               
  風險準                                                                                                               
  備                                                                                                                   
  3.對                                     -4,95       -399,999.99  -5,353,075.74                                     
  所有者                                    3,075                                                                      
  (或股                                    .75                                                                        
  東)的                                                                                                               
  分配                                                                                                                 
  4.其                                                              0                                                 
  他                                                                                                                   
  (五)  0      0       0     0       0    0      0    0            0                                                 
  所有者                                                                                                               
  權益內                                                                                                               
  部結轉                                                                                                               
  1.資                                                              0                                                 
  本公積                                                                                                               
  轉增資                                                                                                               
  本(或                                                                                                               
  股本)                                                                                                               
  2.盈                                                              0                                                 
  余公積                                                                                                               
  轉增資                                                                                                               
  本(或                                                                                                               
  股本)                                                                                                               
  3.盈                                                              0                                                 
  余公積                                                                                                               
  彌補虧                                                                                                               
  損                                                                                                                   
  4.其                                                              0                                                 
  他                                                                                                                   
  四、本  141,5  89,117        19,829       35,56       19,914,531.  305,948,310.31                                    
  期期末  16,45  ,475.0        ,911.8       9,941       88                                                             
  餘額    0.00   1             9            .53                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     合併所有者權益變動表(續)
    編制單位:長春一東離合器股份有限公司
    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  所                                                         
                                                        數  有                                                         
                                                        股  者                                                         
                                                        東  權                                                         
                                                        權  益                                                         
                                                        益  合                                                         
                                                            計                                                         
          實收   資本公  減:  盈餘公  一   未分   其                                                                  
          資本(  積      庫存  積      般   配利   他                                                                  
          或股           股            風   潤                                                                         
          本)                          險                                                                              
                                       準                                                                              
                                       備                                                                              
  一、上  141,5  89,117        19,709       33,60       15,431,824.1  299,381,492.89                                   
  年年末  16,45  ,475.0        ,609.7       6,134       0                                                              
  餘額    0.00   1             0            .08                                                                        
  加:會                       -29,17       -271,       8,641.83      -292,076.75                                      
  計政策                       2.40         546.1                                                                      
  變更                                      8                                                                          
  前期差                                                              0                                                
  錯更正                                                                                                               
  二、本  141,5  89,117  0     19,680  0    33,33  0    15,440,465.9  299,089,416.14                                   
  年年初  16,45  ,475.0        ,437.3       4,587       3                                                              
  餘額    0.00   1             0            .90                                                                        
  三、本  0      0       0     0       0    5,883  0    1,008,900.60  6,892,109.75                                     
  期增減                                    ,209.                                                                      
  變動金                                    15                                                                         
  額(減                                                                                                               
  少以“                                                                                                               
  -”號                                                                                                               
  填列)                                                                                                               
  (一)                                    5,883       1,572,924.10  7,456,133.25                                     
  凈利潤                                    ,209.                                                                      
                                            15                                                                         
  (二)  0      0       0     0       0    0      0    0             0                                                
  直接計                                                                                                               
  入所有                                                                                                               
  者權益                                                                                                               
  的利得                                                                                                               
  和損失                                                                                                               
  1.可                                                               0                                                
  供出售                                                                                                               
  金融資                                                                                                               
  産公允                                                                                                               
  價值變                                                                                                               
  動凈額                                                                                                               
  2.權                                                               0                                                
  益法下                                                                                                               
  被投資                                                                                                               
  單位其                                                                                                               
  他所有                                                                                                               
  者權益                                                                                                               
  變動的                                                                                                               
  影響                                                                                                                 
  3.與                                                               0                                                
  計入所                                                                                                               
  有者權                                                                                                               
  益項目                                                                                                               
  相關的                                                                                                               
  所得稅                                                                                                               
  影響                                                                                                                 
  4.其                                                               0                                                
  他                                                                                                                   
  上述(  0      0       0     0       0    5,883  0    1,572,924.10  7,456,133.25                                     
  一)和                                    ,209.                                                                      
  (二)                                    15                                                                         
  小計                                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
合併所有者權益變動表(續)
    編制單位:長春一東離合器股份有限公司
    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  所                                                         
                                                        數  有                                                         
                                                        股  者                                                         
                                                        東  權                                                         
                                                        權  益                                                         
                                                        益  合                                                         
                                                            計                                                         
          實收   資本公  減:  盈餘公  一   未分   其                                                                  
          資本(  積      庫存  積      般   配利   他                                                                  
          或股           股            風   潤                                                                         
          本)                          險                                                                              
                                       準                                                                              
                                       備                                                                              
  (三)  0      0       0     0       0    0      0    -564,023.50   -564,023.50                                      
  所有者                                                                                                               
  投入和                                                                                                               
  減少資                                                                                                               
  本                                                                                                                   
  1.所                                                 -564,023.50   -564,023.50                                      
  有者投                                                                                                               
  入資本                                                                                                               
  2.股                                                               0                                                
  份支付                                                                                                               
  計入所                                                                                                               
  有者權                                                                                                               
  益的金                                                                                                               
  額                                                                                                                   
  3.其                                                               0                                                
  他                                                                                                                   
  (四)  0      0       0     0       0    0      0    0             0                                                
  利潤分                                                                                                               
  配                                                                                                                   
  1.提                                     0                         0                                                
  取盈餘                                                                                                               
  公積                                                                                                                 
  2.提                                                               0                                                
  取一般                                                                                                               
  風險準                                                                                                               
  備                                                                                                                   
  3.對                                                               0                                                
  所有者                                                                                                               
  (或股                                                                                                               
  東)的                                                                                                               
  分配                                                                                                                 
  4.其                                                               0                                                
  他                                                                                                                   
  (五)  0      0       0     0       0    0      0    0             0                                                
  所有者                                                                                                               
  權益內                                                                                                               
  部結轉                                                                                                               
  1.資                                                               0                                                
  本公積                                                                                                               
  轉增資                                                                                                               
  本(或                                                                                                               
  股本)                                                                                                               
  2.盈                                                               0                                                
  余公積                                                                                                               
  轉增資                                                                                                               
  本(或                                                                                                               
  股本)                                                                                                               
  3.盈                                                               0                                                
  余公積                                                                                                               
  彌補虧                                                                                                               
  損                                                                                                                   
  4.其                                                               0                                                
  他                                                                                                                   
  四、本  141,5  89,117        19,680       39,21       16,449,366.5  305,981,525.89                                   
  期期末  16,45  ,475.0        ,437.3       7,797       3                                                              
  餘額    0.00   1             0            .05                                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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
    單位:元 幣種:人民幣


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期金額                                                                      
                                         實收資本(或股  資本公積      減:庫  盈餘公積      未分配利潤    所有者權益合 
                                         本)                          存股                                計           
  一、上年年末餘額                       141,516,450.0  89,289,559.5          19,829,911.8  30,655,506.6  281,291,428. 
                                         0              1                     9             7             07           
  加:會計政策變更                                                                                        0            
  前期差錯更正                                                                                            0            
  二、本年年初餘額                       141,516,450.0  89,289,559.5  0       19,829,911.8  30,655,506.6  281,291,428. 
                                         0              1                     9             7             07           
  三、本期增減變動金額(減少以“-”號   0              0             0       0             -1,495,277.4  -1,495,277.4 
  填列)                                                                                    1             1            
  (一)凈利潤                                                                              3,457,798.34  3,457,798.34 
  (二)直接計入所有者權益的利得和損失   0              0             0       0             0             0            
  1.可供出售金融資産公允價值變動凈額                                                                     0            
  2.權益法下被投資單位其他所有者權益變                                                                   0            
  動的影響                                                                                                             
  3.與計入所有者權益項目相關的所得稅影                                                                   0            
  響                                                                                                                   
  4.其他                                                                                                 0            
  上述(一)和(二)小計                 0              0             0       0             3,457,798.34  3,457,798.34 
  (三)所有者投入和減少資本             0              0             0       0             0             0            
  1.所有者投入資本                                                                                       0            
  2.股份支付計入所有者權益的金額                                                                         0            
  3.其他                                                                                                 0            
  (四)利潤分配                         0              0             0       0             -4,953,075.7  -4,953,075.7 
                                                                                            5             5            
  1.提取盈餘公積                                                                           0             0            
  2.對所有者(或股東)的分配                                                               -4,953,075.7  -4,953,075.7 
                                                                                            5             5            
  3.其他                                                                                                 0            
  (五)所有者權益內部結轉               0              0             0       0             0             0            
  1.資本公積轉增資本(或股本)                                                                           0            
  2.盈餘公積轉增資本(或股本)                                                                           0            
  3.盈餘公積彌補虧損                                                                                     0            
  4.其他                                                                                                 0            
  四、本期期末餘額                       141,516,450.0  89,289,559.5          19,829,911.8  29,160,229.2  279,796,150. 
                                         0              1                     9             6             66           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    母公司所有者權益變動表(續)


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   上年同期金額                                                                  
                                         實收資本(或股  資本公積      減:庫  盈餘公積      未分配利潤    所有者權益合 
                                         本)                          存股                                計           
  一、上年年末餘額                       141,516,450.0  89,289,559.5          19,392,145.9  34,198,565.7  284,396,721. 
                                         0              1                     5             9             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                       141,516,450.0  89,289,559.5  0       19,362,074.0  33,927,919.0  284,096,002. 
                                         0              1                     9             7             67           
  三、本期增減變動金額(減少以“-”號   0              0             0       0             3,947,795.12  3,947,795.12 
  填列)                                                                                                               
  (一)凈利潤                                                                              3,947,795.12  3,947,795.12 
  (二)直接計入所有者權益的利得和損失   0              0             0       0             0             0            
  1.可供出售金融資産公允價值變動凈額                                                                     0            
  2.權益法下被投資單位其他所有者權益變                                                                   0            
  動的影響                                                                                                             
  3.與計入所有者權益項目相關的所得稅影                                                                   0            
  響                                                                                                                   
  4.其他                                                                                                 0            
  上述(一)和(二)小計                 0              0             0       0             3,947,795.12  3,947,795.12 
  (三)所有者投入和減少資本             0              0             0       0             0             0            
  1.所有者投入資本                                                                                       0            
  2.股份支付計入所有者權益的金額                                                                         0            
  3.其他                                                                                                 0            
  (四)利潤分配                         0              0             0       0             0             0            
  1.提取盈餘公積                                                                           0             0            
  2.對所有者(或股東)的分配                                                               0             0            
  3.其他                                                                                                 0            
  (五)所有者權益內部結轉               0              0             0       0             0             0            
  1.資本公積轉增資本(或股本)                                                                           0            
  2.盈餘公積轉增資本(或股本)                                                                           0            
  3.盈餘公積彌補虧損                                                                                     0            
  4.其他                                                                                                 0            
  四、本期期末餘額                       141,516,450.0  89,289,559.5          19,362,074.0  37,875,714.1  288,043,797. 
                                         0              1                     9             9             79           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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
    
    附注一、企業基本情況
    長春一東離合器股份有限公司(以下簡稱“公司”或“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:李長江
    
    附注二、財務報表的編制基準與方法
    本公司自2007年1月1日起執行財政部2006年2月公佈的《企業會計準則》,即本報告所載2008年度1-6月份之財務資訊按本財務報表附注三“公司採用的重要會計政策和會計估計”所列各項會計政策和會計估計編制。
    
    附注三、公司採用的重要會計政策和會計估計
    (一) 遵循企業會計準則的聲明 
    本公司編制的財務報表符合企業會計準則的要求,真實、完整地反映了企業的財務狀況和經營成果等有關資訊。 
    (二) 財務報表的編制基礎 
    本公司財務報表以持續經營為編制基礎。 
    (三) 會計期間 
    會計年度自公曆1月1日起至12月31日止。本報告所載財務資訊的會計期間為2008年1月1日起至2008年6月30日止。
    (四) 記賬本位幣 
    採用人民幣為記賬本位幣。 
    (五) 會計計量屬性 
    財務報表項目以歷史成本計量為主。以公允價值計量且其變動記入當期損益的金融資産和金融負債、可供出售金融資産、衍生金融工具等以公允價值計量;採購時超過正常信用條件延期支付的存貨、固定資産等,以購買價款的現值計量;發生減值損失的存貨以可變現凈值計量,其他減值資産按可收回金額(公允價值與現值孰高)計量;盤盈資産等按重置成本計量。 
    (六) 現金等價物的確定標準 
    現金等價物是指企業持有的期限短(一般是指從購買日起3個月內到期)、流動性強、易於轉換為已知金額現金、價值變動風險很小的投資。 
    (七) 外幣折算 
    對發生的外幣業務,採用交易發生日的即期匯率折合人民幣記賬。對各種外幣賬戶的外幣期末餘額,外幣貨幣性項目按資産負債表日即期匯率折算,發生的差額計入當期損益;以歷史成本計量的外幣非貨幣性項目仍採用交易發生日的即期匯率折算;以公允價值計量的外幣非貨幣性項目,採用公允價值確定日的即期匯率折算,差額作為公允價值變動損益。 
    (八) 金融工具的確認和計量 
    1.金融資産和金融負債的分類 
    金融資産在初始確認時劃分為以下四類:以公允價值計量且其變動計入當期損益的金融資産(包括交易性金融資産和指定為以公允價值計量且其變動計入當期損益的金融資産)、持有至到期投資、貸款和應收款項、可供出售金融資産。 
    金融負債在初始確認時劃分為以下兩類:以公允價值計量且其變動計入當期損益的金融負債(包括交易性金融負債和指定為以公允價值計量且其變動計入當期損益的金融負債)、其他金融負債。
    2.金融資産和金融負債的確認依據和計量方法
    公司成為金融工具合同的一方時,確認一項金融資産或金融負債。初始確認金融資産或金融負債時,按照公允價值計量;對於以公允價值計量且其變動計入當期損益的金融資産和金融負債,相關交易費用直接計入當期損益;對於其他類別的金融資産或金融負債,相關交易費用計入初始確認金額。 
    公司按照公允價值對金融資産進行後續計量,且不扣除將來處置該金融資産時可能發生的交易費用,但下列情況除外:(1) 持有至到期投資以及貸款和應收款項採用實際利率法,按攤余成本計量;(2) 在活躍市場中沒有報價且其公允價值不能可靠計量的權益工具投資,以及與該權益工具掛鉤並須通過交付該權益工具結算的衍生金融資産,按照成本計量。 
    公司採用實際利率法,按攤余成本對金融負債進行後續計量,但下列情況除外:(1) 以公允價值計量且其變動計入當期損益的金融負債,按照公允價值計量,且不扣除將來結清金融負債時可能發生的交易費用;(2) 與在活躍市場中沒有報價、公允價值不能可靠計量的權益工具掛鉤並須通過交付該權益工具結算的衍生金融負債,按照成本計量;(3) 不屬於指定為以公允價值計量且其變動計入當期損益的金融負債的財務擔保合同,或沒有指定為以公允價值計量且其變動計入當期損益並將以低於市場利率貸款的貸款承諾,按照履行相關現時義務所需支出的最佳估計數與初始確認金額扣除按照實際利率法攤銷的累計攤銷額後的餘額兩項金額之中的較高者進行後續計量。 
    3.金融資産轉移的確認依據和計量方法 
    公司已將金融資産所有權上幾乎所有的風險和報酬轉移給了轉入方的,終止確認該金融資産;保留了金融資産所有權上幾乎所有的風險和報酬的,繼續確認所轉移的金融資産,並將收到的對價確認為一項金融負債。公司既沒有轉移也沒有保留金融資産所有權上幾乎所有的風險和報酬的,分別下列情況處理:(1) 放棄了對該金融資産控制的,終止確認該金融資産;(2) 未放棄對該金融資産控制的,按照繼續涉入所轉移金融資産的程度確認有關金融資産,並相應確認有關負債。 
    金融資産整體轉移滿足終止確認條件的,將下列兩項金額的差額計入當期損益:(1) 所轉移金融資産的賬面價值;(2) 因轉移而收到的對價,與原直接計入所有者權益的公允價值變動累計額之和。金融資産部分轉移滿足終止確認條件的,將所轉移金融資産整體的賬面價值,在終止確認部分和未終止確認部分之間,按照各自的相對公允價值進行分攤,並將下列兩項金額的差額計入當期損益:(1) 終止確認部分的賬面價值;(2) 終止確認部分的對價,與原直接計入所有者權益的公允價值變動累計額中對應終止確認部分的金額之和。 
    4.主要金融資産和金融負債的公允價值確定方法
    存在活躍市場的金融資産或金融負債,以活躍市場的報價確定其公允價值;不存在活躍市場的金融資産或金融負債,採用估值技術(包括參考熟悉情況並自願交易的各方最近進行的市場交易中使用的價格、參照實質上相同的其他金融工具的當前公允價值、現金流量折現法和期權定價模型等)確定其公允價值;初始取得或源生的金融資産或承擔的金融負債,以市場交易價格作為確定其公允價值的基礎。 
    5.金融資産的減值測試和減值準備計提方法 
    資産負債表日對以公允價值計量且其變動計入當期損益的金融資産以外的金融資産進行減值測試。對單項金額重大的金融資産單獨進行減值測試;對單項金額不重大的金融資産,包括在具有類似信用風險特徵的金融資産組合中進行減值測試;單獨測試未發生減值的金融資産(包括單項金額重大和不重大的金融資産),包括在具有類似信用風險特徵的金融資産組合中進行減值測試。 
    按攤余成本計量的金融資産,期末有客觀證據表明其發生了減值的,根據其賬面價值與預計未來現金流量現值之間的差額計算確認減值損失,短期應收款項的預計未來現金流量與其現值相差很小的,在確定相關減值損失時,不對其預計未來現金流量進行折現。在活躍市場中沒有報價且其公允價值不能可靠計量的權益工具投資,或與該權益工具掛鉤並須通過交付該權益工具結算的衍生金融資産發生減值時,將該權益工具投資或衍生金融資産的賬面價值,與按照類似金融資産當時市場收益率對未來現金流量折現確定的現值之間的差額,確認為減值損失。可供出售金融資産的公允價值發生較大幅度下降且預期下降趨勢屬於非暫時性時,確認其減值損失,並將原直接計入所有者權益的公允價值累計損失一併轉出計入減值損失。 
    (九) 應收款項壞賬準備的計提方法 
    對於單項金額重大且有客觀證據表明發生了減值的應收款項(包括應收賬款和其他應收款),根據其未來現金流量現值低於其賬面價值的差額計提壞賬準備;對於單項金額非重大以及經單獨測試後未減值的單項金額重大的應收款項(包括應收賬款和其他應收款),根據相同賬齡應收款項組合的實際損失率為基礎,結合現時情況確定報告期各項組合計提壞賬準備的比例。對於其他不重大應收款項,按賬齡分析法計提,具體提取比例為:
    賬齡1年以內(含1年,以下類推)的,按其餘額的0.5%計提;
    賬齡1-2年的,按其餘額的3%計提;
    賬齡2-3年的,按其餘額的7%計提;
    賬齡3年以上的,按其餘額的50%計提。
     (十) 存貨的確認和計量 
    1.存貨包括在日常活動中持有以備出售的産成品或商品、處在生産過程中的在産品、在生産過程或提供勞務過程中耗用的材料和物料等。 
    2.發出存貨採用計劃成本法。 
    3.資産負債表日,存貨採用成本與可變現凈值孰低計量,按照單個存貨成本高於可變現凈值的差額計提存貨跌價準備。産成品、商品和用於出售的材料等直接用於出售的商品存貨,在正常生産經營過程中以該存貨的估計售價減去估計的銷售費用和相關稅費後的金額確定其可變現凈值;需要經過加工的材料存貨,在正常生産經營過程中以所生産的産成品的估計售價減去至完工時估計將要發生的成本、估計的銷售費用和相關稅費後的金額確定其可變現凈值;資産負債表日,同一項存貨中一部分有合同價格約定、其他部分不存在合同價格的,分別確定其可變現凈值,並與其對應的成本進行比較,分別確定存貨跌價準備的計提或轉回的金額。 
    4.存貨的盤存制度為永續盤存制。 
    5.包裝物、低值易耗品採用一次轉銷法。 
    (十一) 長期股權投資的確認和計量 
    1.長期股權投資初始投資成本的確定: 
    (1) 同一控制下的企業合併形成的,合併方以支付現金、轉讓非現金資産、承擔債務或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所有者權益賬面價值的份額作為其初始投資成本。長期股權投資初始投資成本與支付的合併對價的賬面價值或發行股份的面值總額之間的差額調整資本公積;資本公積不足衝減的,調整留存收益。 
    (2) 非同一控制下的企業合併形成的,在購買日按照支付的合併對價的公允價值和各項直接相關費用作為其初始投資成本。 
    (3) 除企業合併形成以外的:以支付現金取得的,按照實際支付的購買價款作為其初始投資成本;以發行權益性證券取得的,按照發行權益性證券的公允價值作為其初始投資成本;投資者投入的,按照投資合同或協議約定的價值作為其初始投資成本(合同或協議約定價值不公允的除外)。 
    2.對實施控制的長期股權投資採用成本法核算,在編制合併財務報表時按照權益法進行調整;對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,採用成本法核算;對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。 
    3.資産負債表日,以成本法核算的、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,有客觀證據表明其發生減值的,按照類似投資當時市場收益率對預計未來現金流量折現確定的現值低於其賬面價值之間的差額,計提長期股權投資減值準備;其他投資,當存在減值跡象時,按本財務報表附注三(十六)3所述方法計提長期股權投資減值準備。 
    4.確定對被投資單位具有共同控制、重大影響的依據:按照合同約定,與被投資單位相關的重要財務和經營決策需要分享控制權的投資方一致同意的,認定為共同控制;對被投資單位的財務和經營政策有參與決策的權力,但並不能夠控制或者與其他方一起共同控制這些政策的制定的,認定為重大影響。 
    (十二) 投資性房地産的確認和計量 
    1.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、已出租的建築物。 
    2.投資性房地産按照成本進行初始計量,採用成本模式進行後續計量。
    3.對成本模式計量的投資性房地産,採用與固定資産和無形資産相同的方法計提折舊或進行攤銷。 
    4.以成本模式計量的投資性房地産,在資産負債表日有跡象表明投資性房地産發生減值的,按本財務報表附注三(十六)3所述方法計提投資性房地産減值準備。 
    (十三) 固定資産的確認和計量 
    1.為生産商品、提供勞務、出租或經營管理持有的;使用壽命超過一個會計年度。 
    2.固定資産同時滿足下列條件的予以確認:(1) 與該固定資産有關的經濟利益很可能流入企業;(2) 該固定資産的成本能夠可靠地計量。與固定資産有關的後續支出,符合上述確認條件的,計入固定資産成本;不符合上述確認條件的,發生時計入當期損益。 
    3.固定資産按照成本進行初始計量。
    4.固定資産折舊採用年限平均法。各類固定資産的使用壽命、預計凈殘值和年折舊率如下:
    固定資産類別        使用壽命(年)          預計凈殘值         年折舊率(%)
    房屋及建築物            8-45                 原值的5%          11.88-2.11
    機器設備               10-15                 原值的5%           9.50-6.33
    運輸工具                  8                  原值的5%               11.88
    工裝模具                  4                        -                25.00
    其他設備                  5                  原值的5%               19.00
    5.因開工不足、自然災害等導致連續12個月停用的固定資産確認為閒置固定資産(季節性停用除外)。閒置固定資産採用和其他同類別固定資産一致的折舊方法。 
    6.資産負債表日,有跡象表明固定資産發生減值的,按本財務報表附注三(十六)3所述方法計提固定資産減值準備。 
    (十四) 在建工程的確認和計量 
    1.在建工程同時滿足經濟利益很可能流入、成本能夠可靠計量則予以確認。在建工程按建造該項資産達到預定可使用狀態前所發生的實際成本計量。 
    2.在建工程達到預定可使用狀態時,按工程實際成本轉入固定資産。已達到預定可使用狀態但尚未辦理竣工結算的,先按估計價值轉入固定資産,待辦理竣工決算後再按實際成本調整原暫估價值,但不再調整原已計提的折舊。 
    3.資産負債表日,有跡象表明在建工程發生減值的,按本財務報表附注三(十六)3所述方法計提在建工程減值準備。 
    (十五) 無形資産的確認和計量 
    1.無形資産按成本進行初始計量。 
    2.根據無形資産的合同性權利或其他法定權利、同行業情況、歷史經驗、相關專家論證等綜合因素判斷,能合理確定無形資産為公司帶來經濟利益期限的,作為使用壽命有限的無形資産;無法合理確定無形資産為公司帶來經濟利益期限的,視為使用壽命不確定的無形資産。 
    3.對使用壽命有限的無形資産,估計其使用壽命時通常考慮以下因素:
    (1) 運用該資産生産的産品通常的壽命週期、可獲得的類似資産使用壽命的資訊;(2) 技術、工藝等方面的現階段情況及對未來發展趨勢的估計;(3) 以該資産生産的産品或提供勞務的市場需求情況;(4) 現在或潛在的競爭者預期採取的行動;(5) 為維持該資産帶來經濟利益能力的預期維護支出,以及公司預計支付有關支出的能力;(6) 對該資産控制期限的相關法律規定或類似限制,如特許使用期、租賃期等;(7) 與公司持有其他資産使用壽命的關聯性等。 
    4.使用壽命有限的無形資産,在使用壽命內按照與該項無形資産有關的經濟利益的預期實現方式系統合理地攤銷,無法可靠確定預期實現方式的,採用直線法攤銷。使用壽命不確定的無形資産不攤銷,但每年均對該無形資産的使用壽命進行復核,並進行減值測試。 
    5.資産負債表日,檢查無形資産預計給公司帶來未來經濟利益的能力,按本財務報表附注三(十六)3所述方法計提無形資産減值準備。 
    6.內部研究開發項目研究階段的支出,于發生時計入當期損益。內部研究開發項目開發階段的支出,同時滿足下列條件的,確認為無形資産:(1)完成該無形資産以使其能夠使用或出售在技術上具有可行性;(2)具有完成該無形資産並使用或出售的意圖;(3)無形資産産生經濟利益的方式,包括能夠證明運用該無形資産生産的産品存在市場或無形資産自身存在市場,無形資産將在內部使用的,可證明其有用性;(4)有足夠的技術、財務資源和其他資源支援,以完成該無形資産的開發,並有能力使用或出售該無形資産;(5)歸屬於該無形資産開發階段的支出能夠可靠地計量。
    劃分內部研究開發項目研究階段支出和開發階段支出的具體標準為:為獲取新的技術和知識等進行的有計劃的調查階段,應確定為研究階段,該階段具有計劃性和探索性等特點;在進行商業性生産或使用前,將研究成果或其他知識應用於某項計劃或設計,以生産出新的或具有實質性改進的材料、裝置、産品等階段,應確定為開發階段,該階段具有針對性和形成成果的可能性較大等特點。 
    (十六) 資産減值 
    1.在資産負債表日判斷資産(除存貨、在活躍市場中沒有報價且其公允價值不能可靠計量的權益工具投資、採用公允價值模式計量的投資性房地産、消耗性生物資産、建造合同形成的資産、遞延所得稅資産、融資租賃中出租人未擔保余值和金融資産以外的資産)是否存在可能發生減值的跡象。有跡象表明一項資産可能發生減值的,以單項資産為基礎估計其可收回金額;難以對單項資産的可收回金額進行估計的,以該資産所屬的資産組或資産組組合為基礎確定其可收回金額。 
    2.可收回金額根據單項資産、資産組或資産組組合的公允價值減去處置費用後的凈額與該單項資産、資産組或資産組組合的預計未來現金流量的現值兩者之間較高者確定。資産組産生的主要現金流入獨立於其他資産或資産組的現金流入的依據:是否能夠完全或絕大部分獨立於其他資産或其組合形成收入、産生現金流入,如生産的産品(或其他産出)存在活躍市場的,則認為資産組産生的現金流入獨立於其他資産或資産組的現金流入;企業對生産經營活動的管理或者監控方式以及對資産使用或者處置的決策方式等。 
    3.單項資産的可收回金額低於其賬面價值的,按單項資産的賬面價值與可收回金額的差額計提相應的資産減值準備。資産組或資産組組合的可收回金額低於其賬面價值的,確認其相應的減值損失,減值損失金額先抵減分攤至資産組或資産組組合中商譽的賬面價值,再根據資産組或資産組組合中除商譽之外的其他各項資産的賬面價值所佔比重,按比例抵減其他各項資産的賬面價值;以上資産賬面價值的抵減,作為各單項資産(包括商譽)的減值損失,計提各單項資産的減值準備。 
    4.上述資産減值損失一經確認,在以後會計期間不予轉回。 
    (十七) 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,按受益期限平均攤銷;
     (2) 其他項目,按受益期限平均攤銷。
    (十八) 借款費用的確認和計量 
    1.借款費用資本化的確認原則 
    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預定可使用或者可銷售狀態的固定資産、投資性房地産和存貨等資産。 
    2.借款費用資本化期間 
    (1) 當同時滿足下列條件時,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可銷售狀態所必要的購建或者生産活動已經開始。 
    (2) 暫停資本化:若符合資本化條件的資産在購建或者生産過程中發生非正常中斷,並且中斷時間連續超過3個月,暫停借款費用的資本化;中斷期間發生的借款費用確認為當期費用,直至資産的購建或者生産活動重新開始。 
    (3) 停止資本化:當所購建或者生産符合資本化條件的資産達到預定可使用或者可銷售狀態時,借款費用停止資本化。 
    3.借款費用資本化金額 
    為購建或者生産符合資本化條件的資産而借入專門借款的,以專門借款當期實際發生的利息費用(包括按照實際利率法確定的折價或溢價的攤銷),減去將尚未動用的借款資金存入銀行取得的利息收入或進行暫時性投資取得的投資收益後的金額,確定應予資本化的利息金額;為購建或者生産符合資本化條件的資産佔用了一般借款的,根據累計資産支出超過專門借款的資産支出加權平均數乘以佔用一般借款的資本化率(加權平均利率),計算確定一般借款應予資本化的利息金額。在資本化期間內,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。外幣專門借款本金及利息的匯兌差額,在資本化期間內予以資本化。專門借款發生的輔助費用,在所購建或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之前發生的,予以資本化;在達到預定可使用或者可銷售狀態之後發生的,計入當期損益。一般借款發生的輔助費用,在發生時計入當期損益。 
    (十九) 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。
    (二十) 收入確認原則 
    1.銷售商品
    銷售商品在同時滿足商品所有權上的主要風險和報酬轉移給購貨方;公司不再保留通常與所有權相聯繫的繼續管理權,也不再對已售出的商品實施有效控制;收入的金額能夠可靠地計量;相關的經濟利益很可能流入;相關的已發生或將發生的成本能夠可靠地計量時,確認商品銷售收入的實現。 
    2.提供勞務
    提供勞務交易的結果在資産負債表日能夠可靠估計的(同時滿足收入的金額能夠可靠地計量、相關經濟利益很可能流入、交易的完工進度能夠可靠地確定、交易中已發生和將發生的成本能夠可靠地計量),採用完工百分比法確認提供勞務的收入,並按已經發生的成本佔估計總成本的比例確定提供勞務交易的完工進度。提供勞務交易的結果在資産負債表日不能夠可靠估計的,若已經發生的勞務成本預計能夠得到補償,按已經發生的勞務成本金額確認提供勞務收入,並按相同金額結轉勞務成本;若已經發生的勞務成本預計不能夠得到補償,將已經發生的勞務成本計入當期損益,不確認勞務收入。 
    3.讓渡資産使用權 
    讓渡資産使用權在同時滿足相關的經濟利益很可能流入、收入金額能夠可靠計量時,確認讓渡資産使用權的收入。利息收入按照他人使用本公司貨幣資金的時間和實際利率計算確定;使用費收入按有關合同或協議約定的收費時間和方法計算確定。 
    (二十一) 企業所得稅的確認和計量 
    1.對於資産、負債的賬面價值與其計稅基礎之間的差額(包括未作為資産和負債確認的項目按照稅法規定可以確定其計稅基礎的,該計稅基礎與其賬面數之間的差額),按照預期收回該資産或清償該負債期間的適用稅率計算確認遞延所得稅資産或遞延所得稅負債。 
    2.遞延所得稅資産以很可能取得用來抵扣可抵扣暫時性差異的應納稅所得額為限。資産負債表日,有確鑿證據表明未來期間很可能獲得足夠的應納稅所得額用來抵扣可抵扣暫時性差異的,確認以前會計期間未確認的遞延所得稅資産。 
    3.資産負債表日,對遞延所得稅資産的賬面價值進行復核,如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資産的利益,則減記遞延所得稅資産的賬面價值。在很可能獲得足夠的應納稅所得額時,轉回減記的金額。
    (二十二) 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。  
    (二十三) 合併財務報表的編制方法 
    母公司將其控制的所有子公司納入合併財務報表的合併範圍。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,按照權益法調整對子公司的長期股權投資後,由母公司按照《企業會計準則第33號——合併財務報表》編制。 
    
    附注四、稅(費)項
    納入合併財務報表合併範圍的各公司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。出口貨物享受“免、抵、退”政策,退稅率為17%。
    2.營業稅:按應納營業稅收入的5%計算繳納。
    3.城市維護建設稅、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.企業所得稅:
    (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,因自2008年1月1日起執行新的企業所得稅法,現暫按25%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提稅,第三年到第五年減半計繳企業所得稅,其所得稅稅率為15%;全資子公司上海一東離合器有限公司所得稅稅率為33%。
    
    附注五、企業合併及合併財務報表
    (一) 控制的重要子公司
    1.通過企業合併取得的子公司 
    無通過企業合併取得的子公司。
    2.通過其他方式取得的子公司 


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  子公司全稱                    註冊地      組織機構代碼     業務性質      註冊資本             經營範圍               
  瀋陽一東四環離合器有限責任公  瀋陽市      72091902-3       汽車零部件制  19,109,339.00元      離合器及輔件製造       
  司                                                         造                                                        
  長春一東汽車零部件製造有限責  長春市      75619717-3       汽車零部件制  1,265,000.00美元     汽車駕駛室液壓翻轉機構 
  任公司                                                     造                                 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司  長春市      76715521-9       汽車零部件制  1,900,000.00元       精密工裝設備、專用設備 
                                                             造                                 設計製造、汽車零部件制 
                                                                                                造、多功能機械人研發   
  上海一東離合器有限公司        上海市      66248360-3       汽車零部件銷  1,500,000.00元       汽車零部件、鋼材等其他 
                                                             售                                 材料的批發兼零售以及貨 
                                                                                                物及技術的進出口業務   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    續上表:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全稱                    至本期末實際投資額       實質上構成對子公司的凈投  持股比例(%)        表決權比例(%)    
                                                         資餘額                                                        
  瀋陽一東四環離合器有限責任公  9,745,824.00元           11,270,146.64元           51.00              51.00            
  司                                                                                                                   
  長春一東汽車零部件製造有限責  5,843,851.44元           8,229,576.61元            56.00              56.00            
  任公司                                                                                                               
  長春一東裝備製造有限責任公司  994,000.00元             1,119,485.79元            52.32              52.32            
  上海一東離合器有限公司        1,500,000.00元           1,662,608.81              100.00             100.00           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二) 無母公司擁有其半數或半數以下表決權而納入合併財務報表範圍的子公司。 
    
    (三) 無母公司擁有半數以上表決權但未能對其形成控制的公司。
    
    (四) 重要子公司少數股東權益 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  子公司全稱                   少數股東權益              少數股東權益中用於衝減少數  從母公司所有者權益中衝減子公司少  
                                                         股東損益的金額              數股東分擔的本期虧損超過少數股東  
                                                                                     在期初所有者權益中所享有份額後的  
                                                                                     餘額                              
  瀋陽一東四環離合器有限責任   11,097,429.63             -                           -                                 
  公司                                                                                                                 
  長春一東汽車零部件製造有限   7,763,126.15              -                           -                                 
  責任公司                                                                                                             
  長春一東裝備製造有限責任公   1,053,976.10              -                           -                                 
  司                                                                                                                   
  合計                         19,914,531.88             -                           -                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    附注六、合併財務報表主要項目註釋
    説明:本報告的期初數指2008年1月1日財務報表數,期末數指2008年6月30日財務報表數,本期指2008年1月1日-2008年6月30日,上年同期指2007年1月1日-2007年6月30日。
    (一)資産負債表項目註釋 
    1. 貨幣資金 
    (1) 明細情況                                         期末數 20,237,246.36


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   期末數                                  期初數                                
  現金                                   1,548,178.61                            330,606.98                            
  銀行存款                               12,554,980.55                           24,481,881.35                         
  其他貨幣資金                           6,134,087.20                            10,715,981.63                         
  合計                                   20,237,246.36                           35,528,469.96                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 其他貨幣資金係本公司銀行承兌匯票保證金。
    (3) 變動幅度超過30%(含30%)或佔資産總額5%以上(含5%)原因説明
    貨幣資金期末餘額較期初餘額減少15,291,223.60元,降低43.04%,其主要原因為:本期銷售商品、提供勞務收到的銀行承兌匯票據較上年同期增加。
    
    2. 應收票據                                          期末數102,528,777.21
    (1) 明細情況 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目             期末數                                             期初數                                           
                   賬面餘額            壞賬準備    賬面價值           賬面餘額         壞賬準備       賬面價值         
  銀行承兌匯票     102,528,777.21      -           102,528,777.21     68,130,744.19    -              68,130,744.19    
  合計             102,528,777.21      -           102,528,777.21     68,130,744.19    -              68,130,744.19    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 截止2008年6月30日,本公司用於貼現的應收票據金額為45,826,000.00元。
    (3) 無持有本公司5%以上(含5%)表決權股份的股東票據。 
    (4) 期末,未發現應收票據存在明顯減值跡象,故未計提壞賬準備。 
    
    3. 應收賬款                                          期末數 152,294,816.37
    (1) 明細情況 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目            期末數                                             期初數                                            
                  賬面餘額       比例(  壞賬準備    賬面價值        賬面餘額        比例   壞賬準備      賬面價值     
                                 %)                                                 (%)                             
  單項金額重大    56,138,110.45  35.79   280,690.55  55,857,419.90   32,249,561.22   23.19  161,247.81    32,088,313.4 
                                                                                                          1            
  單項金額不重大  7,471,604.75   4.76    3,735,802.  3,735,802.37    6,379,719.52    4.59   3,189,859.76  3,189,859.76 
  但信用風險較大                         38                                                                            
  其他不重大      93,264,524.20  59.45   562,930.10  92,701,594.10   100,407,546.29  72.22  607,024.92    99,800,521.3 
                                                                                                          7            
  合計            156,874,239.4  100.00  4,579,423.  152,294,816.37  139,036,827.03  100.0  3,958,132.49  135,078,694. 
                  0                      03                                          0                    54           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 賬齡分析 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡       期末數                                             期初數                                                 
             賬面餘額      比例(%  壞賬準備      賬面價值      賬面餘額         比例   壞賬準備        賬面價值       
                           )                                                    (%)                                 
  1年以內    146,341,037.  93.29    731,705.18    145,609,331.  130,276,912.55   93.70  651,384.55      129,625,528.00 
             03                                   85                                                                   
  1-2年      2,559,909.25  1.63     76,797.28     2,483,111.97  1,243,136.90     0.89   37,294.11       1,205,842.79   
  2-3年      501,688.37    0.32     35,118.19     466,570.18    1,137,058.06     0.82   79,594.07       1,057,463.99   
  3年以上    7,471,604.75  4.76     3,735,802.38  3,735,802.37  6,379,719.52     4.59   3,189,859.76    3,189,859.76   
  合計       156,874,239.  100.00   4,579,423.03  152,294,816.  139,036,827.03   100.0  3,958,132.49    135,078,694.54 
             40                                   37                             0                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3) 應收賬款期末賬面餘額中欠款金額前五名的情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款單位名稱                                    欠款金額                 欠款年限            佔總額比例%            
  一汽解放汽車有限公司                            35,603,410.46            1年以內             22.7                    
  一汽無錫柴油機廠                                20,534,699.99            1年以內             13.09                   
  道依茨一汽(大連)柴油機有限公司                10,669,180.15            1年以內             6.8                     
  重慶長安汽車股份有限公司                        7,853,533.69             1年以內             5.01                    
  柳州五菱柳機動力有限公司                        6,769,320.57             1年以內             4.32                    
  合計                                            81,430,144.86             -                 51.92                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 單項金額重大的應收賬款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款單位名稱                                    欠款金額                 欠款年限            佔總額比例%            
  一汽解放汽車有限公司                            35,603,410.46            1年以內             22.70                   
  一汽無錫柴油機廠                                20,534,699.99            1年以內             13.09                   
  合計                                            56,138,110.45             -                 35.79                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (5) 截止2008年6月30日,持本公司5%(含5%)以上股份的股東欠款見附注八.(三) 4。
    (6) 其他説明  
    1) 單項金額重大的應收賬款壞賬準備計提比例及理由的説明 
    單項金額佔期末應收賬款餘額10%以上(含10%)部分確定為單項金額重大的應收賬款。期末,經對單項金額重大的應收賬款單獨測試後,未發現其存在明顯減值跡象,故根據其相同賬齡組合的實際損失率為基礎,結合現時情況確定報告期各項組合計提壞賬準備的比例。 
    2) 單項金額不重大但按信用風險特徵組合後該組合的風險較大的應收賬款的確定組合的依據説明 
    根據公司對應收賬款回收情況的分析,賬齡3年以上的應收賬款收回可能性較小,因此對賬齡3年以上的應收賬款按其餘額的50%-100%計提壞賬準備,並將符合上述條件的應收賬款中扣除單項金額佔期末應收賬款餘額10%以上(含10%)部分確定為單項金額不重大但按信用風險特徵組合後該組合的風險較大的應收賬款。此外,本公司將預計難以收回的應收賬款扣除單項金額佔期末應收賬款餘額10%以上(含10%)部分亦列為單項金額不重大但按信用風險特徵組合後該組合的風險較大的應收賬款。
    
    4. 預付款項                                          期末數 48,104,697.37
    (1) 賬齡分析 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡         期末數                                              期初數                                              
               賬面餘額         比例   壞賬準備   賬面價值         賬面餘額        比例(  壞賬準備    賬面價值        
                                (%)                                              %)                                 
  1年以內      36,918,094.67    76.75  -          36,918,094.67    16,409,353.40   59.07   -           16,409,353.40   
  1-2年        10,650,038.40    22.14  -          10,650,038.40    10,699,109.85   38.51   -           10,699,109.85   
  2-3年        514,898.00       1.07   -          514,898.00       671,103.70      2.42    -           671,103.70      
  3年以上      21,666.30        0.04   -          21,666.30        -               -       -           -               
  合計         48,104,697.37    100.0  -          48,104,697.37    27,779,566.95   100.00  -           27,779,566.95   
                                0                                                                                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  
    (2) 無預付持有本公司5%以上(含5%)表決權股份的股東款項。 
    (3) 金額較大的預付款項


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  單位名稱                                           期末數                  賬齡               款項性質及內容         
  上海安多貿易有限公司                               11,229,234.77           1年以內            材料款                 
  長春高新技術産業開發區管理委員會                   10,600,000.00           1-2年              土地出讓金             
  長春震邦經貿有限公司                               6,715,765.36            1年以內            材料款                 
  吉林省天津寶鋼産品銷售有限公司                     2,133,818.08            1年以內            材料款                 
  吉林東光集團有限公司                               1,200,000.00            1年以內            項目工程款             
  合計                                               31,878,818.21                                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (4) 賬齡超過1年的預付賬款未收回的原因是土地使用權出讓在辦理過程中及尚未與供貨單位結算。
    (5) 期末,未發現預付款項存在明顯減值跡象,故未計提壞賬準備。
     
    5. 其他應收款                                        期末數 8,467,738.29
    (1) 明細情況 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目            期末數                                             期初數                                            
                  賬面餘額       比例(  壞賬準備    賬面價值        賬面餘額        比例   壞賬準備    賬面價值       
                                 %)                                                 (%)                             
  單項金額重大    4,481,390.17   46.33   22,406.95   4,458,983.22    3,143,742.82    59.49  584,803.11  2,558,939.71   
  單項金額不重大  1,260,074.86   13.03   1,162,177.  97,897.42       556,737.19      10.53  556,737.19  -              
  但信用風險較大                         44                                                                            
  其他不重大      3,931,738.35   40.64   20,880.70   3,910,857.65    1,584,785.17    29.98  9,307.18    1,575,477.99   
  合計            9,673,203.38   100.00  1,205,465.  8,467,738.29    5,285,265.18    100.0  1,150,847.  4,134,417.70   
                                         09                                          0      48                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 賬齡分析 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡        期末數                                               期初數                                              
              賬面餘額       比例(%  壞賬準備     賬面價值        賬面餘額      比例(%  壞賬準備      賬面價值       
                             )                                                  )                                    
  1年以內     8,394,328.52   86.78    41,971.65    8,352,356.87    3,920,129.94  74.17    19,600.65     3,900,529.29   
  1-2年       -              -        -            -               52,274.38     0.99     1,568.23      50,706.15      
  2-3年       18,800.00      0.19     1,316.00     17,484.00       196,970.17    3.73     13,787.91     183,182.26     
  3年以上     1,260,074.86   13.03    1,162,177.4  97,897.42       1,115,890.69  21.11    1,115,890.69  -              
                                      4                                                                                
  合計        9,673,203.38   100.00   1,205,465.0  8,467,738.29    5,285,265.18  100.00   1,150,847.48  4,134,417.70   
                                      9                                                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (3) 其他應收款期末賬面餘額中欠款金額前五名的情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款單位名稱                             欠款金額                   欠款年限                 佔總額比例%            
  劉震                                     2,763,153.11               1年以內                  28.57                   
  李春橋                                   1,718,237.06               1年以內                  17.76                   
  瀋陽摩擦密封材料總廠                     1,159,426.62               1-3年                    11.99                   
  杜影                                     927,834.28                 1年以內                  9.59                    
  于迪                                     559,153.50                 3年以上                  5.78                    
  合計                                     7,127,804.57                                       73.69                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 單項金額重大的其他應收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款單位名稱                                    欠款金額                 欠款年限            佔總額比例%            
  劉震                                            2,763,153.11             1年以內             28.57                   
  李春橋                                          1,718,237.06             1年以內             17.76                   
  合計                                            4,481,390.17                                46.33                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(5) 期末無持有本公司5%以上(含5%)表決權股份的股東款項。
    (6) 依據本附注三.(九)之規定,截止2008年6月30日,對如下其他應收款全額計提壞賬準備:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  單位名稱                                        期末數                               賬齡                            
  于迪                                            559,153.50                           3年以上                         
  林忠源                                          216,392.82                           3年以上                         
  三年以上預付款轉入                              217,700.74                           3年以上                         
  其他                                            71,032.95                            3年以上                         
  合計                                            1,064,280.01                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (7) 本公司本期將上年末轉入其他應收款的賬齡三年以上的預付款項217,700.34元全額計提壞賬準備。
    (8) 其他説明
    1) 單項金額重大的其他應收款壞賬準備計提比例及理由的説明 
    單項金額佔期末其他應收款餘額10%以上(含10%)部分確定為單項金額重大的其他應收款。期末,經對單項金額重大的其他應收款單獨測試後,未發現其存在明顯減值跡象,故根據其相同賬齡組合的實際損失率為基礎,結合現時情況確定報告期各項組合計提壞賬準備的比例。 
    2) 單項金額不重大但按信用風險特徵組合後該組合的風險較大的其他應收款的確定組合的依據説明 
    根據企業對其他應收款回收情況的分析,賬齡3年以上的其他應收款收回可能性較小,因此對賬齡3年以上的其他應收款按其餘額的50%-100%計提壞賬準備,並將符合上述條件的其他應收款中扣除單項金額佔期末其他應收款餘額10%以上(含10%)部分確定為單項金額不重大但按信用風險特徵組合後該組合的風險較大的其他應收款。此外,本公司將預計難以收回的其他應收款扣除單項金額佔期末其他應收款餘額10%以上(含10%)部分亦列為單項金額不重大但按信用風險特徵組合後該組合的風險較大的其他應收款。
    
    6. 存貨                                              期末數 136,595,104.35
    (1) 明細情況 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目           期末數                                             期初數                                             
                 賬面餘額         跌價準備         賬面價值         賬面餘額          跌價準備         賬面價值        
  原材料及外購   40,722,511.13    -                40,722,511.13    38,893,493.86     -                38,893,493.86   
  半成品                                                                                                               
  産成品         73,788,603.69    1,359,361.55     72,429,242.14    61,501,018.04     1,326,808.88     60,174,209.16   
  低值易耗品     9,911,999.49     -                9,911,999.49     10,307,483.90     -                10,307,483.90   
  在産品         13,531,351.59    -                13,531,351.59    18,378,149.39     -                18,378,149.39   
  合計           137,954,465.90   1,359,361.55     136,595,104.35   129,080,145.19    1,326,808.88     127,753,336.31  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 期末存貨未用於擔保。
    (3) 存貨期末餘額無利息資本化金額。 
    (4) 存貨跌價準備 
    1) 明細情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                期初數             本期增加            本期減少                               期末數             
                                                             價值回升轉回        其他原因轉出                          
  産成品              1,326,808.88       32,552.67           -                   -                 1,359,361.55       
  合計                1,326,808.88       32,552.67           -                   -                  1,359,361.55       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2)期末,本公司按照單個存貨項目可變現凈值低於賬面價值的差額計提存貨跌價準備,本期計提存貨跌價準備32,552.67元。
    
    7. 其他流動資産                                     期末數-


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                          期末賬面餘額                 年初賬面餘額                  性質或內容                  
  待攤費用                      -                            1,203,214.67                  取暖費                      
  合計                          -                            1,203,214.67                                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    8. 長期股權投資                                      期末數 500,000.00
    (1) 明細情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目             期末數                                             期初數                                           
                   賬面餘額         減值準備         賬面價值         賬面餘額        減值準備         賬面價值        
  按成本法核算     500,000.00       -                500,000.00       500,000.00      -                500,000.00      
  按權益法核算     -                -                -                -               -                -               
  合計             500,000.00       -                500,000.00       500,000.00      -                500,000.00      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(2) 按成本法核算的長期股權投資


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  投資單位名稱         初始投資額       累計投資額      年初賬面餘額      本期增加      本期減少      期末賬面餘額     
  北京福田環保動力股   500,000.00       500,000.00      500,000.00        -             -             500,000.00       
  份有限公司                                                                                                           
  合計                 500,000.00       500,000.00      500,000.00        -             -             500,000.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3) 期末未發現長期股權投資存在明顯減值跡象,故未計提長期股權投資減值準備。
    
    9. 固定資産                                          期末數 106,321,977.45
    (1) 明細情況
    原價


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  類別                       期初數                 本期增加               本期減少              期末數                
  房屋及建築物               100,033,937.56         0.00                   0.00                  100,033,937.56        
  機械設備                   142,584,429.44         2,102,147.83           0.00                  144,686,577.27        
  運輸工具                   4,696,364.69           1,048,495.86           996,563.95            4,748,296.60          
  工裝模具                   9,631,965.93           0.00                   0.00                  9,631,965.93          
  辦公設備及其他             3,603,653.63           170,191.76             0.00                  3,773,845.39          
  合計                       260,550,351.25         3,320,835.45           996,563.95            262,874,622.75        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    累計折舊


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  類別                       期初數                 本期增加               本期減少              期末數                
  房屋及建築物               32,699,139.60          1,830,648.72           -                     34,529,788.32         
  機械設備                   106,534,062.68         2,726,867.09           -                     109,260,929.77        
  運輸工具                   2,127,906.59           280,328.62             705,050.25            1,703,184.96          
  工裝模具                   7,853,033.19           564,630.54             -                     8,417,663.73          
  辦公設備及其他             2,438,645.10           202,433.42             -                     2,641,078.52          
  合計                       151,652,787.16         5,604,908.39           705,050.25            156,552,645.30        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    減值準備


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  類別                       期初數                 本期增加               本期減少              期末數                
  房屋及建築物               -                      -                      -                     -                     
  機械設備                   -                      -                      -                     -                     
  運輸工具                   -                      -                      -                     -                     
  工裝模具                   -                      -                      -                     -                     
  辦公設備及其他             -                      -                      -                     -                     
  合計                       -                      -                      -                     -                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    賬面價值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  類別                       期初數                 本期增加               本期減少              期末數                
  房屋及建築物               67,334,797.96          -                      1,830,648.72          65,504,149.24         
  機械設備                   36,050,366.76          2,102,147.83           2,726,867.09          35,425,647.50         
  運輸工具                   2,568,458.10           1,048,495.86           571,842.32            3,045,111.64          
  工裝模具                   1,778,932.74           -                      564,630.54            1,214,302.20          
  辦公設備及其他             1,165,008.53           170,191.76             202,433.42            1,132,766.87          
  合計                       108,897,564.09         3,320,835.45           5,896,422.09          106,321,977.45        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 本期增加中無在建工程完工轉入。 
    (3) 期末無固定資産用於抵押情況
     (4) 無暫時閒置固定資産。 
    (5) 無融資租入固定資産。 
    (6) 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。
    (7) 期末固定資産中已提足折舊繼續使用的固定資産原值為79,919,973.75元,凈值3,995,611.90元。
    (8) 期末未發現固定資産存在明顯減值跡象,故未計提固定資産減值準備。
    
    10. 在建工程                                         期末數534,251.61
    (1) 明細情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程名稱          期末數                                            期初數                                           
                    賬面餘額         減值準備         賬面價值        賬面餘額         減值準備        賬面價值        
  技改工程          210,891.13       167,000.00       43,891.13       210,891.13       167,000.00      43,891.13       
  130萬套技改項目   351,691.48       -                351,691.48      351,691.48       -               351,691.48      
  其他零星工程      138,669.00       -                138,669.00      -                -               -               
  合計              701,251.61       167,000.00       534,251.61      562,582.61       167,000.00      395,582.61      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 在建工程增減變動情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  工程名稱        期初數        本期增加      本期減少                    期末數        資金來源    預算數(萬   工程投 
                                              轉入固定資産  其他減少                                元)         佔預算 
                                                                                                                的比例 
  技改工程        210,891.13    -             -             -             210,891.13    自籌        2,715.34    99.22% 
  130萬套技改項   351,691.48    -             -             -             351,691.48    自籌        2,396.73    8.86%  
  目                                                                                                                   
  其他零星工程    -             138,669.00    -             -             138,669.00    自籌        -           -      
  合計            562,582.61    138,669.00    -             -             701,251.61    -           5,112.07    -      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3) 減值準備係本公司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,其他工程期末未發現存在明顯減值跡象,故未計提在建工程減值準備。 
    
    11. 無形資産                                          期末數 1,459,268.57
    (1) 明細情況 
    原價 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  種類                     期初數                 本期增加                本期減少               期末數                
  土地使用權               -                      -                       -                      -                     
  專有技術                 1,094,285.71           -                       -                      1,094,285.71          
  應用軟體                 1,180,056.51           -                       -                      1,180,056.51          
  小計                     2,274,342.22           -                       -                      2,274,342.22          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    累計攤銷


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  種類                     期初數                 本期增加                本期減少               期末數                
  土地使用權               -                      -                       -                      -                     
  專有技術                 245,333.40             54,714.28               -                      300,047.68            
  應用軟體                 372,291.93             142,734.04              -                      515,025.97            
  小計                     617,625.33             197,448.32              -                      815,073.65            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    減值準備


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  種類                     期初數                 本期增加                本期減少               期末數                
  土地使用權               -                      -                       -                      -                     
  專有技術                 -                      -                       -                      -                     
  應用軟體                 -                      -                       -                      -                     
  小計                     -                      -                       -                      -                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    賬面價值


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  種類                     期初數                 本期增加                本期減少               期末數                
  土地使用權               -                      -                       -                      -                     
  專有技術                 848,952.31             -                       54,714.28              794,238.03            
  應用軟體                 807,764.58             -                       142,734.04             665,030.54            
  小計                     1,656,716.89           -                       197,448.32             1,459,268.57          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 
    (2) 期末,未發現無形資産存在明顯減值跡象,故未計提無形資産減值準備。 
    (3) 期末,無用於擔保的無形資産。
    
    12. 長期待攤費用                                      期末數 1,816,473.88


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目          原始發生額      年初賬面余   本期增加  本期減少                   累計攤銷       期末賬面余   剩餘攤銷 
                                額                     本期攤銷     其他減少                     額           期限     
  土地租賃費    2,265,320.80    1,698,990.4  -         28,316.52    -             594,646.92     1,670,673.8  354個月  
                                0                                                                8                     
  廠房改造支出  486,000.00      194,400.00   -         48,600.00    -             340,200.00     145,800.00   18個月   
  合計          2,751,320.80    1,893,390.4  -         76,916.52    -             934,846.92     1,816,473.8          
                                0                                                                8                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    13. 遞延所得稅資産                                   期末數 1,006,955.10
    (1) 明細情況 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                                        期末數                 期初數            
  應收賬款壞賬準備引起的可抵扣暫時性差異形成的遞延所得稅資産                  529,304.10             523,166.67        
  其他應收款壞賬準備引起的可抵扣暫時性差異形成的遞延所得稅資産                170,666.69             62,231.19         
  存貨計提跌價準備引起的可抵扣暫時性差異形成的遞延所得稅資産                  199,790.95             147,579.17        
  固定資産減值準備引起的可抵扣暫時性差異形成的遞延所得稅資産                  82,143.36              -                 
  在建工程減值準備引起的可抵扣暫時性差異形成的遞延所得稅資産                  25,050.00              25,050.00         
  長期待攤費用引起的可抵扣暫時性差異形成的遞延所得稅資産                      -                      49,621.27         
  合計                                                                        1,006,955.10           807,648.30        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 引起暫時性差異的資産和負債項目對應的暫時性差異金額 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                            期末數                                               
  應收賬款壞賬準備引起的可抵扣暫時性差異                          3,522,643.92                                         
  其他應收款壞賬準備引起的可抵扣暫時性差異                        1,126,996.56                                         
  存貨計提跌價準備引起的可抵扣暫時性差異                          1,326,808.88                                         
  固定資産減值準備引起的可抵扣暫時性差異                          547,622.37                                           
  在建工程減值準備引起的可抵扣暫時性差異                          167,000.00                                           
  長期待攤費用引起的可抵扣暫時性差異                              -                                                    
  合計                                                            6,691,071.73                                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    14. 資産減值準備


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                     期初數             本期計提          本期減少                             期末數            
                                                                轉回               轉銷                                
  壞賬準備                 5,108,979.97       675,908.15        -                  -                 5,784,888.12      
  存貨跌價準備             1,326,808.88       32,552.67         -                  -                1,359,361.55      
  長期股權投資減值準備     -                  -                 -                  -                 -                 
  固定資産減值準備         -                  -                 -                  -                 -                 
  工程物資減值準備         -                  -                 -                  -                 -                 
  在建工程減值準備         167,000.00         -                 -                  -                 167,000.00        
  無形資産減值準備         -                  -                 -                  -                 -                 
  其他                     -                  -                 -                  -                 -                 
  合計                     6,602,788.85       708,460.82        -                  -                 7,311,249.67      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  
    15. 短期借款                                         期末數 65,000,000.00
    (1) 明細情況 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  借款條件                         期末數                                     期初數                                   
  信用借款                         65,000,000.00                              60,000,000.00                            
  擔保借款                         -                                          -                                        
  抵押借款                         -                                          -                                        
  合計                             65,000,000.00                              60,000,000.00                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 期末無逾期借款。 
    
    16. 應付票據                                         期末數 32,142,523.84
    (1) 明細情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  種類                                   期末數                                  期初數                                
  銀行承兌匯票                           32,142,523.84                           31,425,720.71                         
  合計                                   32,142,523.84                           31,425,720.71                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 無應付持有本公司5%以上(含5%)表決權股份的股東票據。 
    
    17. 應付賬款                                         期末數 132,410,006.41
    (1)賬齡分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡                    期末數                        比例%            期初數                        比例%           
  1年以內                 128,807,663.63                97.28            83,088,168.08                 94.72           
  1-2年                   405,053.24                    0.31             1,645,677.62                  1.88            
  2-3年                   134,367.31                    0.10             1,283,582.89                  1.46            
  3年以上                 3,062,922.23                  2.31             1,702,475.49                  1.94            
  合計                    132,410,006.41                100.00           87,719,904.08                 100.00          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 截止2008年6月30日,持本公司5%(含5%)以上股份的股東欠款見附注八.(三)4。
    (3) 無賬齡超過1年的大額應付賬款。 
    (4) 變動幅度超過30%(含30%)或佔資産總額5%以上(含5%)原因説明
    應付賬款期末餘額較期初餘額增長44,690,102.33元,增長50.95%,其主要原因為:本期産量增加,採購物資量加大,應付賬款漲幅較大。
    18. 預收款項                                         期末數 4,954,531.65
    (1)賬齡分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡                    期末數                        比例%            期初數                        比例%           
  1年以內                 4,912,454.01                  99.15            2,811,519.43                  92.38           
  1-2年                   12,254.75                     0.25             12,261.27                     0.40            
  2-3年                   -                             -                219,488.83                    7.22            
  3年以上                 29,822.89                     0.60             -                             -               
  合計                    4,954,531.65                  100.00           3,043,269.53                  100.00          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 無預收持有本公司5%以上(含5%)表決權股份的股東賬款。 
    (3) 無賬齡超過1年的大額預收款項。 
    
    19. 應付職工薪酬                                     期末數 9,522,300.91
    (1) 明細情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                      期初數                 本期增加               本期減少               期末數                
  工資、獎金、津貼          0.00                   16,828,353.09          16,828,353.09          0.00                  
  應付福利費                0.00                   1,244,141.73           1,180,924.27           63,217.46             
  社會保險費                1,563,702.96           4,933,308.89           4,378,144.24           2,118,867.61          
  住房公積金                -19,345.52             2,611,887.57           300,283.00             2,292,259.05          
  工會經費                  2,416,010.19           304,974.81             118,802.42             2,602,182.58          
  職工教育經費              2,264,804.28           220,538.89             39,568.96              2,445,774.21          
  合計                      6,225,171.91           26,143,204.98          22,846,075.98          9,522,300.91          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 期末無拖欠性質職工薪酬。
    
    20. 應交稅費                                         期末數 5,340,960.78


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  種類                               期末數                                      期初數                                
  增值稅                             3,862,396.84                                3,799,786.01                          
  河道管理費                         85.44                                       -                                     
  城市維護建設稅                     293,754.33                                  256,340.17                            
  企業所得稅                         1,070,126.07                                556,158.23                            
  代扣代繳個人所得稅                 -15,210.52                                  84,167.11                             
  教育費附加                         135,314.01                                  112,800.29                            
  房産稅                             -5,505.39                                   -2,265.44                             
  合計                               5,340,960.78                                4,806,986.37                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    21.  其他應付款                                      期末數 16,628,445.94
    (1) 賬齡分析


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡                    期末數                          比例%           期初數                          比例%        
  1年以內                 13,695,205.16                   82.36           9,948,181.88                    66.10        
  1-2年                   1,322,643.63                    7.95            2,584,600.76                    17.17        
  2-3年                   866,611.80                      5.22            981,636.12                      6.52         
  3年以上                 743,985.35                      4.47            1,536,629.22                    10.21        
  合計                    16,628,445.94                   100.00          15,051,047.98                   100.00       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 明細情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   期末數                                  期初數                                
  押金保證金                             179,680.21                              181,230.21                            
  暫借款及其他                           16,448,765.73                           14,869,817.77                         
  合計                                   16,628,445.94                           15,051,047.98                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (3) 截止2008年6月30日,欠持本公司5%(含5%)以上股份的股東款項詳見附注八.(三)4。
     (4) 無賬齡超過1年的大額其他應付款。
     (5)金額較大的其他應付款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                               期末賬面餘額               性質或內容                     備註                    
  吉林東光集團有限公司               7,493,168.76               往來款                         -                       
  合計                               7,493,168.76               -                              -                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    22. 專項應付款                                       期末數 200,000.00


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                    期初數                 本期增加                本期減少               期末數                 
  專項撥款                200,000.00             -                       -                      200,000.00             
  合計                    200,000.00             -                       -                      200,000.00             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    注:2005年本公司根據長春市科學技術局、長春市財政局“關於下達2005年第三批應用技術研究與開發資金(國家補助項目)指標的通知”(長科發[2005]127號文件),收到用於“DS430汽車膜片彈簧離合器項目”的專項資金200,000.00元,截止2008年6月30日,該項目尚未完成。
    
    23. 遞延所得稅負債                                   期末數 1,395,903.24
    (1) 明細情況 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                                   期末數                 期初數                 
  固定資産折舊引起的應納稅暫時性差異形成的遞延所得稅負債                 1,395,903.24           1,395,903.24           
  合計                                                                   1,395,903.24           1,395,903.24           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 引起暫時性差異的資産和負債項目對應的暫時性差異金額 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                    期末數                                                       
  固定資産折舊引起的應納稅暫時性差異                      9,306,021.59                                                 
  合計                                                    9,306,021.59                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    24. 股本                                             期末數 141,516,450.00
    (1)本公司股份均為普通股,每股面值人民幣1元,股本結構如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                               本期變動增減(+、-)                                     數量單位:股  
  項目                        2006.12.31       配股   送股   公積金轉   其他             小計            2007.12.31    
                                               額     額     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                                             -               141,516,450.0 
                                                                                                         0             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)按照股東在股權分置改革方案中的承諾,除按法定的禁售期十二個月內不轉讓、不交易外,額外承諾在法定禁售期滿後二十四個月內不上市交易,本期無可上市流通股份。
    
    25. 資本公積                                         期末數 89,117,475.01


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                    期初數                 本期增加                本期減少               期末數                 
  股本溢價                87,289,833.82          -                       -                      87,289,833.82          
  其他資本公積            1,827,641.19           -                       -                      1,827,641.19           
  合計                    89,117,475.01          -                       -                      89,117,475.01          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    26. 盈餘公積                                         期末數 19,829,911.89


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                    期初數                 本期增加                本期減少               期末數                 
  法定盈餘公積            19,829,911.89          -                       -                      19,829,911.89          
  合計                    19,829,911.89          -                       -                      19,829,911.89          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    27. 未分配利潤                                       期末數 35,569,941.53
    (1) 明細情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  期初數                                                           34,884,700.41                                       
  年初未分配利潤調整                                               -                                                   
  本年期初數                                                       34,884,700.41                                       
  本期增加                                                         5,638,316.87                                        
  本期減少                                                         4,953,075.75                                        
  期末數                                                           35,569,941.53                                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    (2) 未分配利潤本期增減變動情況的説明
    本期增加數係本期實現的凈利潤轉入數;本期減少數係根據2007年度股東大會審議通過的以公司2007年12月31日的總股本141,516,450股為基數,每10股擬派發現金股利0.35元(含稅),共計派發普通股股利4,953,075.75元。
    
     (二)利潤表項目註釋 
    1. 營業收入/營業成本                   本期數 303,190,549.11/252,804,652.02
    (1) 明細情況
    營業收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  主營業務收入                           293,947,445.79                          169,386,604.72                        
  其他業務收入                           9,243,103.32                            5,448,799.69                          
  合計                                   303,190,549.11                          174,835,404.41                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    營業成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  主營業務成本                           248,487,547.72                          131,271,349.28                        
  其他業務成本                           4,317,104.30                            2,317,382.07                          
  合計                                   252,804,652.02                          133,588,731.35                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 主營業務收入/主營業務成本 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目     本期數                                                  上年同期數                                          
           收入               成本              利潤               收入              成本               利潤           
  汽車零   239,054,291.54     193,821,909.59    45,232,381.95      169,386,604.72    131,271,349.28     38,115,255.44  
  部件産                                                                                                               
  品                                                                                                                   
  其他     54,893,154.25      54,665,638.13     227,516.12         -                -                 -              
  合計     293,947,445.79     248,487,547.72    45,459,898.07      169,386,604.72    131,271,349.28     38,115,255.44  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    2. 營業稅金及附加                                    本期數977,072.01


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  城市維護建設稅                         673,362.99                              133,863.39                            
  教育費附加                             303,326.47                              57,370.03                             
  河道工程維護費                         382.55                                                                        
  合計                                   977,072.01                              191,233.42                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    3. 銷售費用                                          本期數19,113,478.71


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  銷售費用                               19,113,478.71                           13,161,169.92                         
  合計                                   19,113,478.71                           13,161,169.92                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    變動幅度超過30%(含30%)或佔資産總額5%以上(含5%)原因説明
    銷售費用較上年同期增長5,952,308.79元,增長45.23%,其主要原因為:本期銷量增加,銷售費用隨之增加。
    
    4. 管理費用                                          本期數 18,903,254.69


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  管理費用                               18,903,254.69                           17,469,679.14                         
  合計                                   18,903,254.69                           17,469,679.14                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    5. 財務費用                                          本期數 2,140,667.96


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  利息支出                               2,175,312.50                            2,071,802.44                          
  減:利息收入                           69,325.94                               154,371.54                            
  現金折扣                               628,194.16                              573,127.92                            
  匯兌損失                               9,338.31                                4,917.82                              
  票據貼現息                             609,806.89                              178,982.52                            
  手續費及其他                           43,730.36                               35,973.99                             
  合計                                   2,140,667.96                            1,564,177.31                          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    6. 資産減值損失                                      本期數 708,460.82


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  壞賬準備                               675,908.15                              127,316.32                            
  存貨跌價準備                           32,552.67                               202,774.59                            
  合計                                   708,460.82                              330,090.91                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    注:變動幅度超過30%(含30%)或佔利潤總額10%(含10%)以上的原因説明 
    資産減值損失本期發生數較上年同期增長114.63%,主要原因係本期對賬齡在三年以上的其他應收款全額計提壞賬準備所致。
    
    7. 投資收益                                         本期數 0.00
    (1) 明細情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  投資損益                               -                                       -                                     
  合計                                   -                                       -                                     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    8. 營業外收入 
    (1)明細情況 本期數 562,715.38


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  罰款凈收入                             100.00                                  9,170.00                              
  政府補助                               500,000.00                              20,000.00                             
  處置固定資産凈收益                     62,615.38                               88,511.37                             
  其他                                   -                                       -                                     
  合計                                   562,715.38                              117,681.37                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2)本期收到的政府補助為500,000.00元,詳見本附注十二.(六)
    (3)變動幅度超過30%(含30%)或佔利潤總額10%(含10%)以上的原因説明 
    營業外收入本期發生數較上年同期增長378.17%,主要原因係公司將本期收到的政府補助500,000.00元確認為營業外收入所致。
    
    9. 營業外支出                                        本期數 78,402.53
    (1) 明細情況 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                    本期數                               上年同期數                              
  處置固定資産凈損失                      21,496.15                            -                                      
  固定資産報廢損失                        4,186.30                             -                                      
  防洪基金                                -                                    286,343.68                              
  債務重組損失                            51,992.95                            -                                      
  滯納金及罰款                            727.13                               135,344.77                              
  合計                                    78,402.53                            421,688.45                              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 變動幅度超過30%(含30%)或佔利潤總額10%(含10%)以上的原因説明 
    本期營業外支出較上年同期下降81.41%,主要係本期未發生防洪基金所致。
    
    10. 所得稅費用  本期數 1,234,324.54


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  當期所得稅費用                         1,234,324.54                            781,430.37                            
  合計                                   1,234,324.54                            781,430.37                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三)現金流量表項目註釋
    1. 收到的其他與經營活動有關的現金
    本期收到的其他與經營活動有關的現金1,054,052.84元,其中金額較大的如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                   本期發生額                       上期發生額                   
  政府補助                                               500,000.00                       -                            
  罰款、職工上交養老保險等款項                           197,518.05                       162,314.84                   
  其他                                                   356,534.79                       -                            
  合計                                                   1,054,052.84                     162,314.84                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2. 支付的其他與經營活動有關的現金
    本期支付的其他與經營活動有關的現金8,943,584.16元,其中金額較大的如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                                   本期發生額                       上期發生額                   
  運雜費                                                 2,819,386.38                     2,292,749.38                 
  差旅費                                                 1,804,642.23                     1,264,422.67                 
  新産品試製費及檢測費                                   1,465,325.21                     2,151,367.72                 
  招待費                                                 614,530.60                       435,663.60                   
  水電費                                                 505,011.60                       455,445.76                   
  辦公費                                                 721,410.05                       532,266.77                   
  修理費                                                 62,493.14                        222,973.15                   
  其他                                                   950,784.95                       1,965,324.79                 
  合計                                                   8,943,584.16                     9,320,213.84                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    附注七、母公司會計報表主要項目註釋
    (一)資産負債表項目註釋 
    1. 應收賬款                                          期末數 130,747,375.50
    (1) 明細情況 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目            期末數                                             期初數                                            
                  賬面餘額       比例(  壞賬準備    賬面價值        賬面餘額        比例   壞賬準備      賬面價值     
                                 %)                                                 (%)                             
  單項金額重大    44,588,435.46  32.98   222,942.18  44,365,493.28   32,249,561.22   25.45  161,247.81    32,088,313.4 
                                                                                                          1            
  單項金額不重大  7,471,604.75   5.53    3,735,802.  3,735,802.38    6,379,719.52    5.03   3,189,859.76  3,189,859.76 
  但信用風險較大                         38                                                                            
  其他不重大      83,158,475.71  61.49   512,399.87  82,646,075.84   88,083,123.67   69.52  536,919.89    87,546,203.7 
                                                                                                          8            
  合計            135,218,515.9  100.00  4,471,144.  130,747,371.50  126,712,404.41  100.0  3,888,027.46  122,824,376. 
                  2                      42                                          0                    95           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     (2) 賬齡分析 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡            期末數                                             期初數                                            
                  賬面餘額       比例   壞賬準備     賬面價值        賬面餘額       比例   壞賬準備     賬面價值       
                                 (%)                                              (%)                              
  1年以內         124,685,313.5  92.21  623,426.57   124,061,886.98  118,258,894.5  93.33  591,294.47   117,667,600.06 
                  5                                                  3                                                 
  1-2年           2,559,909.25   1.89   76,797.28    2,483,111.97    957,302.40     0.76   28,719.07    928,583.33     
  2-3年           501,688.37     0.37   35,118.19    466,570.18      1,116,487.96   0.88   78,154.16    1,038,333.80   
  3年以上         7,471,604.75   5.53   3,735,802.3  3,735,802.37    6,379,719.52   5.03   3,189,859.7  3,189,859.76   
                                        8                                                  6                           
  合計            135,218,515.9  100.0  4,471,144.4  130,747,371.50  126,712,404.4  100.0  3,888,027.4  122,824,376.95 
                  2              0      2                            1              0      6                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (3) 應收賬款期末賬面餘額中欠款金額前五名的情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款單位名稱                                    欠款金額                 欠款年限            佔總額比例%            
  一汽解放汽車有限公司                            24,053,735.47            1年以內             17.79                   
  一汽無錫柴油機廠                                20,534,699.99            1年以內             15.19                   
  道依茨一汽(大連)柴油機有限公司                10,669,180.15            1年以內             7.89                    
  重慶長安汽車股份有限公司                        7,853,533.69             1年以內             5.81                    
  柳州五菱柳機動力有限公司                        6,769,320.57             1年以內             5.01                    
  合計                                            69,880,469.87                               51.68                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 單項金額重大的應收賬款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款單位名稱                                    欠款金額                 欠款年限            佔總額比例%            
  一汽解放汽車有限公司                            24,053,735.47            1年以內             17.79                   
  一汽無錫柴油機廠                                20,534,699.99            1年以內             15.19                   
  合計                                            44,588,435.46                               32.98                   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(5) 截止2008年6月30日,持本公司5%(含5%)以上股份的股東欠款見附注八.(三)4。
    (6) 其他説明  
    1) 單項金額重大的應收賬款壞賬準備計提比例及理由的説明 
    單項金額佔期末應收賬款餘額10%以上(含10%)部分確定為單項金額重大的應收賬款。期末,經對單項金額重大的應收賬款單獨測試後,未發現其存在明顯減值跡象,故根據其相同賬齡組合的實際損失率為基礎,結合現時情況確定報告期各項組合計提壞賬準備的比例。 
    2) 單項金額不重大但按信用風險特徵組合後該組合的風險較大的應收賬款的確定組合的依據説明 
    根據公司對應收賬款回收情況的分析,賬齡3年以上的應收賬款收回可能性較小,因此對賬齡3年以上的應收賬款按其餘額的50%-100%計提壞賬準備,並將符合上述條件的應收賬款中扣除單項金額佔期末應收賬款餘額10%以上(含10%)部分確定為單項金額不重大但按信用風險特徵組合後該組合的風險較大的應收賬款。此外,本公司將預計難以收回的應收賬款扣除單項金額佔期末應收賬款餘額10%以上(含10%)部分亦列為單項金額不重大但按信用風險特徵組合後該組合的風險較大的應收賬款。
    
    2. 其他應收款                                        期末數 6,874,896.84
    (1) 明細情況 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目            期末數                                             期初數                                            
                  賬面餘額       比例(%  壞賬準備    賬面價值       賬面餘額        比例   壞賬準備    賬面價值       
                                 )                                                  (%)                             
  單項金額重大    5,409,224.45   67.83%   27,046.12   5,382,178.33   2,277,390.56    54.09  567,744.69  1,709,645.87   
  單項金額不重大  1,064,280.01   13.34%   1,064,280.  -              556,737.19      13.22  556,737.19  -              
  但信用風險較大                          01                                                                           
  其他不重大      1,501,447.75   18.83%   8,729.24    1,492,718.51   1,376,629.51    32.69  7,396.45    1,369,233.06   
  合計            7,974,952.21   100.00%  1,100,055.  6,874,896.84   4,210,757.26    100.0  1,131,878.  3,078,878.93   
                                          37                                         0      33                         
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 賬齡分析 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  賬齡        期末數                                                期初數                                             
              賬面餘額       比例(%   壞賬準備      賬面價值       賬面餘額      比例(%  壞賬準備      賬面價值      
                             )                                                   )                                   
  1年以下     6,891,872.20   86.42%    34,459.36     6,857,412.84   3,074,957.25  73.02    15,374.79     3,059,582.46  
  1-2年       -             -         -            -              19,520.00     0.46     585.60        18,934.40     
  2-3年       18,800.00      0.24%     1,316.00      17,484.00      389.32        0.01     27.25         362.07        
  3年以上     1,064,280.01   13.34%    1,064,280.01  -              1,115,890.69  26.51    1,115,890.69  -             
  合計        7,974,952.21   100.00%   1,100,055.37  6,874,896.84   4,210,757.26  100.00   1,131,878.33  3,078,878.93  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    (3)其他應收款期末賬面餘額中欠款金額前五名的情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款單位名稱                             欠款金額                   欠款年限                 佔總額比例%            
  劉震                                     2,763,153.11               1年以內                  34.65%                  
  李春橋                                   1,718,237.06               1年以內                  21.55%                  
  杜影                                     927,834.28                 1年以內                  11.63%                  
  于迪                                     559,153.50                 3年以上                  7.01%                   
  林忠源                                   216,392.82                 3年以上                  2.71%                   
  合計                                     6,184,770.77                                       77.55%                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(4) 單項金額重大的其他應收款


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  欠款單位名稱                                    欠款金額                 欠款年限            佔總額比例%            
  劉震                                            2,763,153.11             1年以內             34.65%                  
  李春橋                                          1,718,237.06             1年以內             21.55%                  
  杜影                                            927,834.28               1年以內             11.63%                  
  合計                                            5,409,224.45                                67.83%                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(5) 期末無持有本公司5%以上(含5%)表決權股份的股東款項。
    (6) 依據本附注三.(九)之規定,截止2008年6月30日,對如下其他應收款全額計提壞賬準備:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  單位名稱                                        期末數                               賬齡                            
  于迪                                            559,153.50                           3年以上                         
  林忠源                                          216,392.82                           3年以上                         
  三年以上預付款轉入                              217,700.74                           3年以上                         
  其他                                            71,032.95                            3年以上                         
  合計                                            1,064,280.01                                                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
 (7) 本公司本期將賬齡三年以上的預付款項217,700.34元結轉至其他應收款中全額計提壞賬準備。
    (8) 其他説明
    1) 單項金額重大的其他應收款壞賬準備計提比例及理由的説明 
    單項金額佔期末其他應收款餘額10%以上(含10%)部分確定為單項金額重大的其他應收款。期末,經對單項金額重大的其他應收款單獨測試後,未發現其存在明顯減值跡象,故根據其相同賬齡組合實際損失率為基礎,結合現時情況確定報告期各項組合計提壞賬準備的比例。 
    2) 單項金額不重大但按信用風險特徵組合後該組合的風險較大的其他應收款的確定組合的依據説明 
    根據企業對其他應收款回收情況的分析,賬齡3年以上的其他應收款收回可能性較小,因此對賬齡3年以上的其他應收款按其餘額的50%-100%計提壞賬準備,並將符合上述條件的其他應收款中扣除單項金額佔期末其他應收款餘額10%以上(含10%)部分確定為單項金額不重大但按信用風險特徵組合後該組合的風險較大的其他應收款。此外,本公司將預計難以收回的其他應收款扣除單項金額佔期末其他應收款餘額10%以上(含10%)部分亦列為單項金額不重大但按信用風險特徵組合後該組合的風險較大的其他應收款。
    
    3. 長期股權投資                                         期末數 18,583,675.44
    (1) 分類列示


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                     期初數                   本期增加            本期減少              期末數                   
  按成本法核算             18,583,675.44            -                   -                     18,583,675.44            
  合計                     18,583,675.44            -                   -                     18,583,675.44            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 按成本法核算的長期股權投資


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  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    
  瀋陽一東四環離合器有限責任公司     9,745,824.00     9,745,824.00    -                -               9,745,824.00    
  長春一東零部件製造有限責任公司     5,843,851.44     5,843,851.44    -                -               5,843,851.44    
  長春一東裝備製造有限責任公司       994,000.00       994,000.00      -                -               994,000.00      
  寧波東鳴工貿有限公司               1,500,000.00     -               -                -               -               
  北京福田環保動力股份有限公司       500,000.00       500,000.00      -                -               500,000.00      
  上海一東離合器有限公司             1,500,000.00     1,500,000.00    -                -               1,500,000.00    
  合計                               20,083,675.44    18,583,675.44   -                -               18,583,675.44   
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(3) 期末未發現長期股權投資存在明顯減值跡象,故未計提長期股權投資減值準備。
    
    (二)利潤表項目註釋 
    1. 營業收入/營業成本                       本期數 192,180,954.27/154,319,607.58
    (1) 明細情況
    營業收入


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  主營業務收入                           184,882,605.69                          137,510,465.85                        
  其他業務收入                           7,298,348.58                            5,924,218.95                          
  合計                                   192,180,954.27                          143,434,684.80                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

     營業成本


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                                   本期數                                  上年同期數                            
  主營業務成本                           152,086,368.39                          108,228,660.28                        
  其他業務成本                           2,223,239.19                            2,792,728.87                          
  合計                                   154,309,607.58                          111,021,389.15                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (2) 主營業務收入/主營業務成本 
    


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目        本期數                                               上年同期數                                          
              收入              成本               毛利            收入              成本               毛利           
  汽車零部件  184,882,605.69    152,086,368.39     32,796,237.30   137,510,465.85    108,228,660.28     29,281,805.57  
  産品                                                                                                                 
  合計        184,882,605.69    152,086,368.39     32,796,237.30   137,510,465.85    108,228,660.28     29,281,805.57  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    2. 投資收益


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  投資單位名稱或投資項目                  本期投資收益或(損失“-”)            上期投資收益或(損失“-”)           
  長春一東零部件製造有限責任公司現金股利  500,000.00                             -                                     
  寧波東鳴工貿有限公司                    -                                      -33,745.04                            
  合計                                    500,000.00                             -33,745.04                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
注:本期本公司的子公司長春一東零部件製造有限責任公司分配現金股利500,000.00元,形成投資收益500,000.00元。
    
    附注八、關聯方關係及其交易的披露
    説明:本報告的期初數指2008年1月1日財務報表數,期末數指2008年6月30日財務報表數,本期指2008年1月1日-2008年6月30日,上年同期指2007年1月1日-2007年6月30日。
    (一) 關聯方認定標準説明 
    根據《企業會計準則第36號——關聯方披露》,一方控制、共同控制另一方或對另一方施加重大影響,以及兩方或兩方以上同受一方控制、共同控制或重大影響的,構成關聯方。
    根據《上市公司資訊披露管理辦法》(中國證券監督管理委員會令第40號),將特定情形的關聯法人和關聯自然人也認定為關聯方。
    
    
    (二) 關聯方關係 
    1. 母公司及最終控制方 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  公司名稱              註冊地   組織機構代碼    業務性質          與本公司  註冊資本        對本公司   對本公司表決權 
                                                                   關係                      持股比例(  比例(%)        
                                                                                             %)                        
  吉林東光集團有限公司  長春市   70253326-6      光學儀器、汽車零  本公司的  69,700,000.00   37.01      37.01          
                                                 部件、機械加工    股東                                                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2. 子公司資訊詳見本財務報表附注五之説明。 
    3. 其他關聯方


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  序號              關聯方名稱                                                   與本公司關係                          
  1                 吉林東光集團有限公司所屬企業                                 受同一股東控制                        
  2                 中國第一汽車集團公司及所屬企業                               本公司之股東及其控制的企業            
  3                 北京福田環保動力股份有限公司                                 本公司之投資企業                      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (三) 關聯方交易
     1. 採購貨物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  關聯方名稱      交易內容   本期數                                        上年同期數                                  
                             金額              佔同類購貨  定價政策        金額            佔同類購貨   定價政策       
                                               業務的比例                                  業務的比例(                 
                                               (%)                                         %)                          
  吉林東光集團有  水電費     4,078,438.05      100         市場價格為基礎  5,725,535.45    100          市場價格為基礎 
  限公司                                                   的協議價格                                   的協議價格     
  吉林東光集團有  加工費     2,453,793.15      53.54       市場價格為基礎  2,426,938.55    1.46         市場價格為基礎 
  限公司所屬企業                                           的協議價格                                   的協議價格     
  合計                       6,532,231.20      -           -               8,152,474.00    -            -              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2. 銷售貨物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  關聯方名稱      交易內容   本期數                                        上年同期數                                  
                             金額              佔同類銷貨  定價政策        金額              佔同類銷   定價政策       
                                               業務的比例                                    貨業務的                  
                                               (%)                                           比例(%)                   
  中國第一汽車集  銷售産品   114,696,849.67    46.19       市場價格為基礎  81,616,270.85     46.68      市場價格為基礎 
  團公司所屬企業                                           的協議價格                                   的協議價格     
  北京福田環保動  銷售産品   3,827,292.39      1.54        市場價格為基礎  2,497,849.77      1.43       市場價格為基礎 
  力股份有限公司                                           的協議價格                                   的協議價格     
  合計                       118,524,142.06    47.73       -               84,114,120.62     48.11      -              
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    3. 租賃資産


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  關聯公司名稱                本期數                                        上年同期數                                 
                              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            56,633.04             2,265,320.80         56,633.04             
  合計                        2,265,320.80            56,633.04             2,265,320.80         56,633.04             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    注:根據1997年8月19日本公司與東光集團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,租賃東光集團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. 關聯方未結算項目金額 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  關聯方名稱                期末數                                        期初數                                       
                            餘額               佔該項目   壞賬準備        餘額                佔該項目   壞賬準備      
                                               期末餘額                                       期末餘額                 
                                               比例(%)                                      比例(%)                
  應收賬款                                                                                                             
  中國第一汽車集團公司所屬  62,929,167.61      40.11      314,645.84      60,413,623.13       43.45      363,465.42    
  企業                                                                                                                 
  吉林東光集團有限公司所屬  -                  -          -               603,945.66          0.43       3,019.73      
  企業                                                                                                                 
  北京福田環保動力股份有限  659,150.79         0.42       3,295.75        2,575,562.06        1.85       12,877.81     
  公司                                                                                                                 
  合計                      63,588,318.40      40.53      317,941.59      63,593,130.85       45.73      379,362.96    
  應付賬款                                                                                                          
  中國第一汽車集團公司所屬  304,806.73         0.23       -               200,993.59          0.29       -             
  企業                                                                                                                 
  吉林東光集團有限公司所屬  2,330,008.63       1.76       -               75,959.77           0.11       -             
  企業                                                                                                                 
  合計                      2,634,815.36       1.99                      276,953.36          0.40                     
  預收款項                                                                                                          
  中國第一汽車集團公司所屬  -                  -          -               -                   -          -             
  企業                                                                                                                 
  合計                      -                  -          -               -                   -          -             
  其他應付款                                                                                                        
  吉林東光集團有限公司      7,493,168.76       45.06      -               7,292,423.97        61.74      -             
  吉林東光集團有限公司所屬  764,390.63         4.60       -               1,025,408.23        8.68       -             
  企業                                                                                                                 
  合計                      8,257,559.39       49.66      -               8,317,832.20        70.42      -             
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    附注九、或有事項
    截止本財務報表簽發日,公司未發生其他影響財務報表閱讀的重大或有事項。
    
    附注十、承諾事項
    截止本財務報表簽發日,公司未發生影響財務報表閱讀的重大承諾事項。
    
    附注十一、資産負債表日後事項中的非調整事項
    截止本財務報表簽發日,公司未發生其他需要披露的資産負債表日後事項中的非調整事項。
    
    附注十二、其他重要事項
    債務重組事項
    無重大債務重組事項。
    非貨幣性交易事項
    無重大非貨幣性交易事項。
    租賃
    公司本期重要租賃事項詳見本財務報表附注八(三)3
    現金流量表相關的資訊
    1.現金流量表補充資料


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  補充資料                                                               本期數                   上年同期數           
  (1)將凈利潤調節為經營活動現金流量:                                                                                  
  凈利潤                                                                 7,792,951.21             7,444,884.91         
  加:資産減值準備                                                       708,460.82               330,090.91           
  固定資産折舊、油氣資産折耗、生産性生物資産折舊                         5,604,908.39             5,665,654.10         
  無形資産攤銷                                                           197,448.32               167,926.30           
  長期待攤費用攤銷                                                       76,916.52                406,288.12           
  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)         -58,429.08               -86,051.37           
  固定資産報廢損失(收益以“-”號填列)                                   0                        -2,460.00            
  公允價值變動損失(收益以“-”號填列)                                   0                        0.00                 
  財務費用(收益以“-”號填列)                                           2,253,380.46             1,713,739.98         
  投資損失(收益以“-”號填列)                                           0                        0.00                 
  遞延所得稅資産減少(增加以“-”號填列)                                 0.00                     0.00                 
  遞延所得稅負債增加(減少以“-”號填列)                                 0.00                     0.00                 
  存貨的減少(增加以“-”號填列)                                         -8,841,768.04            -28,589,864.11       
  經營性應收項目的減少(增加以“-”號填列)                               -41,770,409.27           10,998,368.40        
  經營性應付項目的增加(減少以“-”號填列)                               20,915,999.68            6,450,333.93         
  其他                                                                   0                        79,646.02            
  經營活動産生的現金流量凈額                                             -13,120,540.99           4,578,557.19         
  (2)不涉及現金收支的重大投資和籌資活動:                                                                            
  債務轉為資本                                                           -                        -                    
  一年內到期的可轉換公司債券                                             -                        -                    
  融資租入固定資産                                                       -                        -                    
  (3)現金及現金等價物凈變動情況:                                                                                    
  現金的期末餘額                                                         20,237,246.36            20,389,802.79        
  減:現金的期初餘額                                                     35,528,469.96            20,833,971.05        
  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                                               -15,291,223.60           -444,168.26          
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    2.現金和現金等價物


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項 目                                                                本期數                  上年同期數              
  (1)現金                                                              20,237,246.36           20,389,802.79           
  其中:庫存現金                                                       1,548,178.61            97,875.91               
  可隨時用於支付的銀行存款                                             12,554,980.55           17,801,694.91           
  可隨時用於支付的其他貨幣資金                                         6,134,087.20            2,490,231.97            
  存放同業款項                                                         -                       -                       
  拆放同業款項                                                         -                       -                       
  (2)現金等價物:                                                                                                    
  其中:三個月內到期的債券投資                                         -                       -                       
  (3)期末現金及現金等價物餘額                                          20,237,246.36           20,389,802.79           
  其中:母公司或集團內子公司使用受限制的現金和現金等價物               -                       -                       
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (五)本公司本期收到政府補助500,000.00元,具體如下:


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項目                        金額               撥款單位                文件編號                      備註            
  國家科技專項基金            500,000.00         長春市財政廳            長財教指(2008)398號         專項撥款        
  合計                        500,000.00                                                                               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    鋻於上述政府補助屬於與收益相關的政府補助,本期根據企業會計準則的相關規定計入營業外收入。
    
    附注十三 其他補充資料
    (一)根據中國證券監督管理委員會《公開發行證券的公司的資訊披露規範問答第1號-非經常性損益》(2007修訂)的規定,本公司非經常性損益發生額情況如下(收益為+,損失為-):


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  項 目                                                                         本期數                                 
  非流動資産處置損益                                                            36,932.93                              
  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除  500,000.00                             
  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                                                                  -                                      
  因不抗力因素,如自然災害而計提的各項資産減值準備                              -                                      
  債務重組損益                                                                  -51,992.95                             
  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                                        -                                      
  其他營業外收支凈額                                                            -627.13                                
  其他非經常性損益項目                                                          -                                      
  合計                                                                          484,312.85                             
  扣除非經常性損益後的凈利潤                                                    5,154,004.02                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    (二)根據中國證券監督管理委員會《公開發行證券公司資訊編報規則第9號-凈資産收益率和每股收益的計算及披露》(2007修訂)的規定,本公司全面攤薄和加權平均計算的凈資産收益率及基本每股收益和稀釋每股收益如下:
    1.明細情況


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  報告期利潤                  凈資産收益率(%)                            每股收益(元/股)                           
                              全面攤薄               加權平均              基本每股收益           稀釋每股收益         
                              本期數     上年同期數  本期數     上年同期   本期數     上年同期數  本期數     上年同期  
                                                                數                                           數        
  歸屬於公司普通股股東的凈利  1.97%      2.03%       1.96%      2.05%      0.040      0.042       0.040      0.042     
  潤                                                                                                                   
  扣除非經常性損益後歸屬於公  1.80%      1.94%       1.79%      1.96%      0.036      0.040       0.036      0.040     
  司普通股股東的凈利潤                                                                                                 
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    
    2.每股收益的計算過程
    基本每股收益=P÷S
    S= S0+S1+Si+S1×Mi÷M0-Sj×Mj÷MO-Sk
    其中:P為歸屬於公司普通股股東的凈利潤或扣除非經常性損益後歸屬於普通股股東的凈利潤;S為發行在外的普通股加權平均數;S0為期初股份總數;S1為報告期因公積金轉增股本或股票股利分配等增加股份數;Si為報告期因發行新股或債轉股等增加股份數;Sj為報告期因回購等減少股份數;Sk為報告期縮股數;MO報告期月份數;Mi為增加股份下一月份起至報告期期末的月份數;Mj為減少股份下一月份起至報告期期末的月份數。
    稀釋每股收益=[P+(已確認為費用的稀釋性潛在普通利息-轉換費用)×(1-所得稅率)]/(S0+S1+Si+S1×Mi÷M0-Sj×Mj÷MO-Sk+認股權證、股份期權、可轉換債券等增加的普通股加權平均數)
    其中,P為歸屬於公司普通股股東的凈利潤或扣除非經常性損益後歸屬於公司普通股股東的凈利潤。
    
    
    
    
    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
    2008年8月14日