長春一東(600148)公告正文

長春一東:2013年半年度報告

公告日期:2013-08-24

    長春一東離合器股份有限公司 2013 年半年度報告




長春一東離合器股份有限公司
                    600148



     2013 年半年度報告




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                      長春一東離合器股份有限公司 2013 年半年度報告




                                     重要提示


一、 本公司董事會、監事會及董事、監事、高級管理人員保證半年度報告內容的真實、準
確、完整,不存在虛假記載、誤導性陳述或重大遺漏,並承擔個別和連帶的法律責任。


二、未出席董事情況
     未出席董事職務       未出席董事姓名         未出席董事的原因説明       被委託人姓名
董事長                 尚興中                    因公出差               副董事長 于中赤


三、 公司半年度財務報告未經審計。


四、 公司負責人尚興中、主管會計工作負責人楊金生及會計機構負責人(會計主管人員)
王世平聲明:保證本半年度報告中財務報告的真實、準確、完整。


五、 是否存在被控股股東及其關聯方非經營性佔用資金情況?



六、 是否存在違反規定決策程式對外提供擔保的情況?





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                                   長春一東離合器股份有限公司 2013 年半年度報告




                                                               目錄
第一節   釋義 .................................................................................................................................... 4
第二節   公司簡介 ............................................................................................................................ 5
第三節   會計數據和財務指標摘要................................................................................................. 6
第四節   董事會報告 ........................................................................................................................ 7
第五節   重要事項 .......................................................................................................................... 10
第六節   股份變動及股東情況....................................................................................................... 12
第七節   董事、監事、高級管理人員情況................................................................................... 14
第八節   財務報告(未經審計)................................................................................................... 15
第九節   備查文件目錄 .................................................................................................................. 88




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                     長春一東離合器股份有限公司 2013 年半年度報告



                                  第一節 釋義

一、 釋義
在本報告書中,除非文義另有所指,下列詞語具有如下含義:
常用詞語釋義
                                                                    本公司,長春一東離合器股份有
長春一東、公司                                 指
                                                                    限公司
                                                                    本公司控股股東,吉林東光集團
東光集團、控股股東                             指
                                                                    有限公司
                                                                    本公司控股子公司,長春一東零
一東零部件                                     指
                                                                    部件製造有限責任公司
                                                                    本公司控股子公司,瀋陽一東四
一東四環                                       指
                                                                    環離合器有限公司




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                        長春一東離合器股份有限公司 2013 年半年度報告



                                  第二節 公司簡介

一、 公司資訊
公司的中文名稱                                    長春一東離合器股份有限公司
公司的中文名稱簡稱                                長春一東
公司的外文名稱                                    Changchun Yidong clutch co.,LTD
公司的法定代表人                                  尚興中

二、 聯繫人和聯繫方式
                                           董事會秘書                          證券事務代表
姓名                             楊金生                                杜影
聯繫地址                         長春市高新區超然街 2555 號            長春市高新區超然街 2555 號
電話                             0431-85158520                         0431-85158570
傳真                             0431-85174234                         0431-85174234
電子信箱                         600148@ccyd.com.cn                    600148@ccyd.com.cn

三、 基本情況變更簡介
公司註冊地址                                      長春市高新區超然街 2555 號
公司註冊地址的郵遞區號                            130103
公司辦公地址                                      長春市高新區超然街 2555 號
公司辦公地址的郵遞區號                            130103
公司網址                                          www.ccyd.com.cn
電子信箱                                          600148@ccyd.com.cn

四、 資訊披露及備置地點變更情況簡介
公司選定的資訊披露報紙名稱                        中國證券報 上海證券報
登載半年度報告的中國證監會指定網站的網址          www.sse.com.cn
公司半年度報告備置地點                            公司證券部

五、 公司股票簡況
                                          公司股票簡況
   股票種類         股票上市交易所          股票簡稱             股票代碼          變更前股票簡稱
A股                 上海證券交易所      長春一東             600148                離合器

六、 公司報告期內的註冊變更情況
  公司報告期內註冊情況未變更。




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                          長春一東離合器股份有限公司 2013 年半年度報告



                     第三節         會計數據和財務指標摘要

一、   公司主要會計數據和財務指標
(一) 主要會計數據
                                                                       單位:元 幣種:人民幣
                                                                                 本報告期比上年同
           主要會計數據                本報告期(1-6 月)        上年同期
                                                                                     期增減(%)
營業收入                                    331,017,550.80        322,149,789.58               2.75
歸屬於上市公司股東的凈利潤                   10,425,702.52          2,152,860.63            384.27
歸屬於上市公司股東的扣除非經常
                                              9,255,541.50          2,547,531.30              263.31
性損益的凈利潤
經營活動産生的現金流量凈額                    2,788,294.36          9,111,966.76               -69.40
                                                                                   本報告期末比上年
                                           本報告期末             上年度末
                                                                                     度末增減(%)
歸屬於上市公司股東的凈資産                  319,203,995.91        308,077,624.17                 3.61
總資産                                      850,970,643.48        830,044,115.35                 2.52

(二) 主要財務指標
                                                                                   本報告期比上年同
           主要財務指標                本報告期(1-6 月)        上年同期
                                                                                       期增減(%)
 基本每股收益(元/股)                        0.074               0.015                      393.33
 稀釋每股收益(元/股)                        0.074               0.015                      393.33
 扣除非經常性損益後的基本每股收
                                               0.065               0.018             261.11
 益(元/股)
 加權平均凈資産收益率(%)                      3.32                0.69 增加 2.63 個百分點
 扣除非經常性損益後的加權平均凈
                                                2.95                0.81 增加 2.14 個百分點
 資産收益率(%)
1、歸屬於上市公司股東的凈利潤變動原因:主要原因是公司推行精益管理,通過降成本實現制
造成本率降低,在營業收入上升 2.75%的前提下,營業成本下降了 2.38%,增加了公司利潤。
2、歸屬於上市公司股東的扣除非經常性損益的凈利潤變動原因:主要是本期歸屬於上市公司股
東的凈利潤增加,非經常性損益變動較大項目主要是本報告期公司收到的政府補助金額為
111.35 萬元,上年政府補助金額為零。
3、經營活動産生的現金流量凈額變動原因:公司回款大多為承兌匯票,到期託收金額同比減少。

二、 非經常性損益項目和金額
                                                                         單位:元 幣種:人民幣
                     非經常性損益項目                                             金額
非流動資産處置損益                                                                        355,043.68
計入當期損益的政府補助,但與公司正常經營業務密切相關,
符合國家政策規定、按照一定標準定額或定量持續享受的政府                                   1,113,500.00
補助除外
除上述各項之外的其他營業外收入和支出                                                      -227,475.89
少數股東權益影響額                                                                         135,654.60
所得稅影響額                                                                              -206,561.37
                          合計                                                           1,170,161.02

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                       長春一東離合器股份有限公司 2013 年半年度報告



                               第四節 董事會報告

一、 董事會關於公司報告期內經營情況的討論與分析
  2013 年上半年,全國汽車總銷售量為 1078.22 萬輛,增幅為 12.34%,其中乘用車銷量 866.51
萬輛,增幅為 13.81%,商用車銷量 211.71 萬輛,增幅為 6.68%。但各車型分化較大,乘用車中
轎車、MPV、SUV 大幅上升,增幅分別為 11.69%、128.20%、41.56%,而交叉型乘用車降幅達
到 22.49%;商用車中客車、半挂式牽引車增幅略高,分別為 14.88%及 13.35%,其他車型增幅
較小。
我公司上半年實現營業收入 33102 萬元,營業利潤 1909 萬元,歸屬於母公司所有者的凈利潤
1042 萬元,同比增幅分別為:2.75%、70.67%、384.27%。公司收入增幅小于行業增長,主要是
受産品結構影響,交叉型乘用車産銷量下滑,公司配套微型車離合器産銷量下降所致。
  在市場變動形勢下,公司積極應對,行銷方面採取措施保持市場佔有率,不斷開發新客戶;
內部管理方面,繼續推行精益管理,加強成本管控、降低成本費用,本報告期與上年同期比較,
經營品質有較大提升,在收入略有上升的情況下實現了利潤較大幅度的增長。

(一) 主營業務分析
1、 財務報表相關科目變動分析表
                                                                      單位:元 幣種:人民幣
                科目                         本期數            上年同期數        變動比例(%)
營業收入                                   331,017,550.80      322,149,789.58                2.75
營業成本                                   241,791,262.23      247,695,642.36               -2.38
銷售費用                                    25,929,034.95        22,746,891.83              13.99
管理費用                                    30,219,638.88        34,564,470.75             -12.57
財務費用                                     3,324,994.49         3,751,495.99             -11.37
經營活動産生的現金流量凈額                   2,788,294.36         9,111,966.76             -69.40
投資活動産生的現金流量凈額                  -1,057,336.00        -4,731,079.53                  -
籌資活動産生的現金流量凈額                 -45,721,388.52      -23,615,885.43                   -
研發支出                                     7,296,383.99        10,795,520.29             -32.41

營業收入變動原因説明:主要原因是增加了市場銷售份額。
營業成本變動原因説明:主要是公司深化精益管理,製造成本降低。
銷售費用變動原因説明:一是計提索賠費用較上年同期增加,二是分解至上游供應商的索賠額
同比降低。
管理費用變動原因説明:一是研發項目因進度原因研發支出同比減少;二是本期各項消耗費用
同比降低;
財務費用變動原因説明:貸款本金減少,利息相應減少;
經營活動産生的現金流量凈額變動原因説明:公司回款大多為承兌匯票,到期託收金額同比減
少。
投資活動産生的現金流量凈額變動原因説明:固定資産投資同比減少。
籌資活動産生的現金流量凈額變動原因説明:本期償還貸款額多於上年同期。
研發支出變動原因説明:主要是研發項目投入進度差異。




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                         長春一東離合器股份有限公司 2013 年半年度報告




(二) 行業、産品或地區經營情況分析
1、 主營業務分行業、分産品情況

                                                                               單位:元 幣種:人民幣
                                       主營業務分行業情況
                                                               營業收入          營業成本     毛利率比
                                                    毛利率
  分行業          營業收入       營業成本                      比上年增          比上年增     上年增減
                                                    (%)
                                                                 減(%)             減(%)        (%)
  汽車零                                                                                      增加 4.32
              324,960,903.62   240,679,412.86          25.94            3.77          -1.83
部件行業                                                                                      個百分點
                                       主營業務分産品情況
                                                               營業收入          營業成本     毛利率比
                                                    毛利率
  分産品          營業收入       營業成本                      比上年增          比上年增     上年增減
                                                    (%)
                                                                 減(%)             減(%)        (%)
汽車零部                                                                                      增加 4.32
              324,960,903.62   240,679,412.86          25.94            3.77          -1.83
件産品                                                                                        個百分點



2、 主營業務分地區情況
                                                                         單位:元 幣種:人民幣
           地區                      營業收入                      營業收入比上年增減(%)
東北地區                                 174,273,924.99                                           -1.02
華東地區                                   60,288,221.68                                          18.26
中南地區                                   25,862,681.88                                           3.81
西南地區                                   31,148,743.71                                           7.98
華北地區                                   27,733,520.88                                          -3.38
西北地區                                    1,478,308.68                                         -10.92
出口收入                                    4,175,501.80                                         112.34

(三) 核心競爭力分析
本報告內公司核心競爭力未發生重大變化。

(四) 投資狀況分析
1、 非金融類公司委託理財及衍生品投資的情況
(1) 委託理財情況
  本報告期公司無委託理財事項。

(2) 委託貸款情況
  本報告期公司無委託貸款事項。


2、 募集資金使用情況
  報告期內,公司無募集資金或前期募集資金使用到本期的情況。


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                         長春一東離合器股份有限公司 2013 年半年度報告




3、 主要子公司、參股公司分析

                                                                                 單位:萬元
                     主要産                                   本報告    上年同   凈利潤
公司名      業務性              註冊     期末總     期末凈
                     品或服                                   期凈利    期凈利   同比增
  稱          質                資本     資産       資産
                       務                                       潤        潤       減
長春一
東汽車               汽車駕
零部件               駛室液   126.5 萬
            製造業                        18036      6703       1386    1099     26.11%
製造有               壓翻轉    美元
限責任               機構
  公司
瀋陽一
東四環
離合器      製造業   離合器     1911      6181       2561       143      292     -51.03%
有限責
任公司


4、 非募集資金項目情況
                                                              單位:萬元 幣種:人民幣
                                                本報告期投入 累計實際投入 項目收益情
    項目名稱        項目金額        項目進度
                                                    金額          金額           況
                                                                             本項目為能
  360 萬套離合
                                                                             力提升改造
  器上能力技術              5,202 28%                       0         1,468
                                                                             項目,未單獨
  改造項目
                                                                             核收益
      合計                  5,202       /                   0         1,468        /
本項目為生産能力提升技術改造項目,根據近兩年的市場需求變化,公司暫緩實施了該項目,
控制投資風險,本報告期本項目未發生新增投資。
.

二、 利潤分配或資本公積金轉增預案
(一) 報告期實施的利潤分配方案的執行或調整情況
2012 年度公司未進行利潤分配,本報告期無利潤分配方案執行或調整情況。

三、 其他披露事項
(一)預測年初至下一報告期期末的累計凈利潤可能為虧損或者與上年同期相比發生大幅度變動
的警示及説明
2012 年 1-9 月本公司實現歸屬於上市公司股東的凈利潤為-196 萬元,預計本年初至下一報告期
末的累計凈利潤為正,與上年同期相比扭虧為盈。

(二) 董事會、監事會對會計師事務所“非標準審計報告”的説明
√ 不適用



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                          長春一東離合器股份有限公司 2013 年半年度報告




                                    第五節 重要事項


一、 重大訴訟、仲裁和媒體普遍質疑的事項
本報告期公司無重大訴訟、仲裁和媒體質疑事項。

二、 破産重整相關事項
本報告期公司無破産重整相關事項。

三、 資産交易、企業合併事項
√ 不適用

四、 公司股權激勵情況及其影響
√ 不適用

五、 重大關聯交易
(一) 與日常經營相關的關聯交易
1、 已在臨時公告披露,但有後續實施的進展或變化的事項
單位:萬元
                                                 報告期   佔同類            同類交   年度預
關聯交      關聯關   交易內   定價原   交易價                      結算方
                                                 內交易   交易比            易市場   計交易
  易方        係       容       則       格                          式
                                                   金額     例                價格     金額
中國第               銷售本   以市場
                                     因品種                               因品種
一汽車               公司生   價格為                               挂賬後
            股東的                   較多,無                             較多,無
集團公               産的汽   基礎的          16971 52.23%         定期付          29000
            子公司                   法詳列                               法詳列
司所屬               車零部   協議價                                 款
                                       價格                                 價格
  企業               件産品     格
                     銷售本   以市場
包頭北                               因品種                               因品種
                     公司生   價格為                               挂賬後
奔重型      股東的                   較多,無                             較多,無
                     産的汽   基礎的             426 1.31%         定期付             1639
汽車有      子公司                   法詳列                               法詳列
                     車零部   協議價                                 款
限公司                                 價格                                 價格
                     件産品     格
                              人民銀            5000                                9000
兵工財               我公司
                              行規定 不高於 (注:本                      人民銀 (注:本
務有限      股東的   從關聯                                        季度結
                              利率范 基準利 項為期 62.50%                 行基準 項為期
責任公      子公司   方取得                                          息
                              圍內確   率     末貸款                      利率 6% 末貸款
  司                   貸款
                                定            餘額)                              餘額)


六、 重大合同及其履行情況
(一) 託管、承包、租賃事項
√ 不適用

(二) 擔保情況


                                                10
                          長春一東離合器股份有限公司 2013 年半年度報告



√ 不適用

(三) 其他重大合同或交易
  本報告期公司無其他重大合同或交易。

七、 承諾事項履行情況
√不適用

八、 聘任、解聘會計師事務所情況
公司第五屆董事會第十次會議審議通過了關於聘任中準會計師事務所有限公司擔任我公司 2013
年度財務審計及內控審計工作的決議,審計費用 35.5 萬元。上述事項尚需公司股東大會審議。
本報告期內支付給該所 2012 年度年度財務審計及內控審計費用累計 37.5 萬元。

九、 上市公司及其董事、監事、高級管理人員、持有 5%以上股份的股東、實際控制人、收購
人處罰及整改情況
本報告期公司及其董事、監事、高級管理人員、持有 5%以上股份的股東、實際控制人、收購人
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、 公司治理情況
報告期內,公司嚴格按照《公司法》、《證券法》和中國證監會、吉林證監局、上海證券交易所
的有關法律法規的要求規範公司運作.公司股東大會、董事會的各項決議均得到了執行。監事會
按規定履行了監督職能。公司董事會認為公司治理實際情況基本符合中國證監會發佈的有關上
市公司治理的規範性文件的要求,不存在重大差異。




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                          長春一東離合器股份有限公司 2013 年半年度報告




                            第六節 股份變動及股東情況



一、 股本變動情況
(一) 股份變動情況表
1、 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) 限售股份變動情況
  報告期內,本公司限售股份無變動情況。

二、 股東情況
(一) 股東數量和持股情況
                                                                                   單位:股
                    報告期末股東總數                                                       13,730
                                         前十名股東持股情況
                股東性      持股比例               報告期內增       持有有限售條   質押或凍結的
   股東名稱                              持股總數
                   質         (%)                      減             件股份數量     股份數量
吉林東光集團    國有法
                                37.01    52,378,919             0              0   無
有限公司        人
中國第一汽車    國有法
                                23.51    33,277,531             0              0   無
集團公司        人
                境內自
劉永                              0.40     560,000        -30,000              0   無
                然人
                境內自
鄭建剛                            0.31     432,200         -4,970              0   無
                然人
                境內自
劉春鳳                            0.29     417,100              -              0   無
                然人
                境內自
蘇鎖成                            0.28     402,691              -              0   無
                然人
                境內自
曾欽桂                            0.28     394,400       -276,407              0   無
                然人
                境內自
王慶歡                            0.27     385,043        46,800               0   無
                然人
                境內自
錢苗                              0.27     380,048        66,000               0   無
                然人
                境內自
肖翠珍                            0.25     352,001        68,000               0   無
                然人




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                      長春一東離合器股份有限公司 2013 年半年度報告




                             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的數量                 股份種類及數量
吉林東光集團
                                    52,378,919   人民幣普通股
有限公司
中國第一汽車
                                    33,277,531   人民幣普通股
集團公司
劉永                                560,000 人民幣普通股
鄭建剛                              432,200 人民幣普通股
劉春鳳                              417,100 人民幣普通股
蘇鎖成                              402,691 人民幣普通股
曾欽桂                              394,400 人民幣普通股
王慶歡                              385,043 人民幣普通股
錢苗                                380,048 人民幣普通股
肖翠珍                              352,001 人民幣普通股
上述股東關聯關係或一致    公司兩大國有法人股東之間不存在關聯關係或一致行動關係,其他股東
       行動的説明         的關聯關係及一致行動關係未知。


三、 控股股東或實際控制人變更情況
  本報告期內公司控股股東或實際控制人沒有發生變更。




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                       長春一東離合器股份有限公司 2013 年半年度報告



                    第七節 董事、監事、高級管理人員情況

一、 持股變動情況
(一) 現任及報告期內離任董事、監事和高級管理人員持股變動情況
                                                                                      單位:股
                                                                      報告期內股份
       姓名          職務         期初持股數       期末持股數                         增減變動原因
                                                                      增減變動量
尚興中            董事長                     0             0                      0
于中赤            副董事長                   0             0                      0
姜濤              董事、總經理               0             0                      0
                  原董事、總經
 王維廷                                      0             0              0
                  理
 詹鋼生           董事                       0             0              0
 張國軍           董事                       0             0              0
                  董事、副總經
 楊金生           理、董事會秘               0             0              0
                  書
 管欣             獨立董事                   0             0              0
 遲日大           獨立董事                   0             0              0
 孫立榮           獨立董事                   0             0              0
 張文濤           監事會主席                 0             0              0
 田向立           監事                       0             0              0
 楊正倬           監事                       0             0              0
 白光申           副總經理                   0             0              0
 唐春學           副總經理                   0             0              0
 郭傑             副總經理                   0             0              0
 陰生利           副總經理                   0             0              0
2013 年 1 月,公司原董事、總經理王維廷因工作變動原因辭去公司總經理及董事職務,董事會
聘任姜濤出任公司總經理職務,並於 2013 年 2 月選舉姜濤為第五屆董事會董事。

二、 公司董事、監事、高級管理人員變動情況
          姓名               擔任的職務                 變動情形                  變動原因
                                                                           2013 年 1 月,因工作變
王維廷                 原董事、總經理            離任
                                                                           更原因辭去公司任職。
                                                                           2013 年 1 月經董事會聘
                                                                           任為總經理,2013 年 2
姜濤                   董事、總經理              選舉
                                                                           月經股東大會選舉為第
                                                                           五屆董事會董事。




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                          長春一東離合器股份有限公司 2013 年半年度報告



                          第八節 財務報告(未經審計)


一、 財務報表


                                    合併資産負債表
                                   2013 年 6 月 30 日
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                 期末餘額                    年初餘額
 流動資産:
     貨幣資金              五、(一)                    53,394,957.46               97,385,387.62
     結算備付金
     拆出資金
     交易性金融資産
     應收票據              五、(二)                  220,485,032.36              176,538,282.35
     應收賬款              五、(三)                  211,630,229.63              180,046,648.06
     預付款項              五、(四)                   30,047,407.40               39,867,046.71
     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            五、(五)                   10,548,327.89                5,195,425.67
     買入返售金融資産
     存貨                  五、(六)                  129,833,177.87              135,337,290.07
     一年內到期的非流動
 資産
     其他流動資産          五、(七)                         95,726.53              1,613,872.93
        流動資産合計                                   656,034,859.14              635,983,953.41
 非流動資産:
     發放委託貸款及墊款
     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          五、(八)                    1,000,000.00                1,000,000.00
     投資性房地産          五、(九)                    6,460,941.40                6,558,593.56
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                         長春一東離合器股份有限公司 2013 年半年度報告


    固定資産              五、(十)                  166,442,514.96    165,167,699.24
    在建工程              五、(十一)                    389,334.40       389,334.40
    工程物資
    固定資産清理                                           18,035.30         18,035.30
    生産性生物資産
    油氣資産
    無形資産              五、(十二)                 11,934,760.81     12,182,801.95
    開發支出
    商譽
    長期待攤費用          五、(十三)                    588,499.82       641,999.84
    遞延所得稅資産        五、(十四)                  8,101,697.65      8,101,697.65
    其他非流動資産
       非流動資産合計                                 194,935,784.34    194,060,161.94
         資産總計                                     850,970,643.48    830,044,115.35
流動負債:
    短期借款              五、(十六)                 80,000,000.00    130,000,000.00
    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              五、(十七)                126,010,541.24    104,067,714.83
    應付賬款              五、(十八)                176,521,833.34    161,541,048.40
    預收款項              五、(十九)                  2,736,744.66      2,501,286.16
    賣出回購金融資産款
    應付手續費及佣金
    應付職工薪酬          五、(二十)                 10,676,334.43      5,915,971.04
    應交稅費              五、(二十一)                7,320,360.67      4,346,720.49
    應付利息
    應付股利              五、(二十二)                4,863,360.41              0.00
    其他應付款            五、(二十三)               20,621,236.85     20,593,645.48
    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
                                             16
                          長春一東離合器股份有限公司 2013 年半年度報告


    其他流動負債            五、(二十四)              50,864,838.36               48,857,794.27
       流動負債合計                                    479,615,249.96             477,824,180.67
非流動負債:
    長期借款
    應付債券
    長期應付款
    專項應付款              五、(二十五)                 200,000.00                    200,000.00
    預計負債                五、(二十六)              10,275,625.91                   4,395,233.46
    遞延所得稅負債
    其他非流動負債
       非流動負債合計                                   10,475,625.91                   4,595,233.46
         負債合計                                      490,090,875.87             482,419,414.13
所有者權益(或股東權
益):
    實收資本(或股本)      五、(二十七)             141,516,450.00             141,516,450.00
    資本公積                五、(二十八)              89,117,475.01                  89,117,475.01
    減:庫存股
    專項儲備                五、(三十)                   700,669.22                           0.00
    盈餘公積                五、(二十九)              23,930,522.50               23,930,522.50
    一般風險準備
    未分配利潤              五、(三十一)              63,938,879.18               53,513,176.66
    外幣報表折算差額
    歸屬於母公司所有者
                                                       319,203,995.91             308,077,624.17
權益合計
    少數股東權益                                        41,675,771.70               39,547,077.05
         所有者權益合計                                360,879,767.61             347,624,701.22
       負債和所有者權益
                                                       850,970,643.48              830,044,115.35
總計
法定代表人:尚興中        主管會計工作負責人:楊金生          會計機構負責人:王世平




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                          長春一東離合器股份有限公司 2013 年半年度報告


                                   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    2013 年 6 月 30 日                 單位:元 幣種:人民幣
            項目              附注                 期末餘額                      年初餘額
 流動資産:
     貨幣資金                                           25,425,797.37                 53,081,682.01
     交易性金融資産
     應收票據                                          141,166,951.92                113,054,109.55
     應收賬款                                          154,701,349.43                147,221,037.62
     預付款項                                           29,464,450.73                 38,087,827.53
     應收利息
     應收股利                                            6,076,725.26                       14,422.02
     其他應收款                                          5,757,350.09                  1,660,387.40
     存貨                                               87,873,750.18                 93,196,684.85
 一年內到期的非流動資産
     其他流動資産                                                  0.00                1,613,872.93
       流動資産合計                                    450,466,374.98                447,930,023.91
 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                                       16,589,675.38                 16,589,675.38
     投資性房地産                                        6,460,941.40                  6,558,593.56
     固定資産                                          153,946,730.58                152,292,288.25
     在建工程                                              389,334.40                    389,334.40
     工程物資
     固定資産清理                                             18,035.30                     18,035.30
     生産性生物資産
     油氣資産
     無形資産                                           11,633,402.39                 11,867,281.73
     開發支出
     商譽
     長期待攤費用                                          588,499.82                    641,999.84
     遞延所得稅資産                                      5,972,180.29                  5,972,180.29
     其他非流動資産
       非流動資産合計                                  195,598,799.56                194,329,388.75
         資産總計                                      646,065,174.54                642,259,412.66

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                         長春一東離合器股份有限公司 2013 年半年度報告


流動負債:
    短期借款                                           80,000,000.00             130,000,000.00
    交易性金融負債
    應付票據                                           77,703,388.24              65,798,514.83
    應付賬款                                          102,386,090.62               93,112,727.86
    預收款項                                            1,768,524.99                2,270,021.38
    應付職工薪酬                                        9,473,382.54                4,535,381.75
    應交稅費                                            2,860,862.35                1,199,609.07
    應付利息
    應付股利
    其他應付款                                         34,189,971.02              19,831,345.91
一年內到期的非流動負債
    其他流動負債                                       50,337,198.36              48,857,794.27
      流動負債合計                                    358,719,418.12             365,605,395.07
非流動負債:
    長期借款
    應付債券
    長期應付款
    專項應付款                                            200,000.00                    200,000.00
    預計負債                                            2,398,580.98                          0.00
    遞延所得稅負債
    其他非流動負債
      非流動負債合計                                    2,598,580.98                    200,000.00
        負債合計                                      361,317,999.10             365,805,395.07
所有者權益:
    實收資本(或股本)                                   141,516,450                141,516,450
    資本公積                                           89,289,559.51              89,289,559.51
    減:庫存股
    專項儲備                                              700,669.22                            0
    盈餘公積                                           23,930,522.50              23,930,522.50
    一般風險準備
    未分配利潤                                         29,309,974.21              21,717,485.58
所有者權益(或股東權益)
                                                      284,747,175.44             276,454,017.59
合計
負債和所有者權益總計                                  646,065,174.54             642,259,412.66
法定代表人:尚興中       主管會計工作負責人:楊金生            會計機構負責人:王世平

                                             19
                          長春一東離合器股份有限公司 2013 年半年度報告


                                          合併利潤表
                                        2013 年 1—6 月
                                                                           單位:元 幣種:人民幣
                 項目                       附注              本期金額             上期金額
一、營業總收入                                                 331,017,550.80       322,149,789.58
    其中:營業收入                      五、(三十二)         331,017,550.80       322,149,789.58
           利息收入
           已賺保費
           手續費及佣金收入
二、營業總成本                                                 311,923,761.69       310,962,075.02
    其中:營業成本                      五、(三十二)         241,791,262.23       247,695,642.36
           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               五、(三十三)           2,279,155.80         1,985,077.66
           銷售費用                     五、(三十四)          25,929,034.95        22,746,891.83
           管理費用                     五、(三十五)          30,219,638.88        34,564,470.75
           財務費用                     五、(三十六)           3,324,994.49         3,751,495.99
           資産減值損失                 五、(三十七)           8,379,675.34           218,496.43
    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)                              19,093,789.11        11,187,714.56
    加:營業外收入                      五、(三十八)           1,718,389.07            40,822.12
    減:營業外支出                      五、(三十九)             296,022.20           512,884.39
       其中:非流動資産處置損失
四、利潤總額(虧損總額以“-”號
                                                                20,516,155.98        10,715,652.29
填列)

                                              20
                         長春一東離合器股份有限公司 2013 年半年度報告


    減:所得稅費用                     五、(四十)             2,922,234.97       2,298,316.62
五、凈利潤(凈虧損以“-”號填列)                             17,593,921.01       8,417,335.67
    歸屬於母公司所有者的凈利潤                                 10,425,702.52       2,152,860.63
    少數股東損益                                                7,168,218.49       6,264,475.04
六、每股收益:
    (一)基本每股收益                 五、(四十一)                   0.074            0.015
    (二)稀釋每股收益                 五、(四十一)                   0.074            0.015
七、其他綜合收益                                                         0.00              0.00
八、綜合收益總額                                               17,593,921.01       8,417,335.67
    歸屬於母公司所有者的綜合收益
                                                               10,425,702.52       2,152,860.63
總額
    歸屬於少數股東的綜合收益總額                                7,168,218.49       6,264,475.04
法定代表人:尚興中        主管會計工作負責人:楊金生            會計機構負責人:王世平




                                             21
                          長春一東離合器股份有限公司 2013 年半年度報告


                                         母公司利潤表
                                        2013 年 1—6 月
                                                                                單位:元 幣種:人民幣
                 項目                     附注            本期金額                     上期金額
一、營業收入                                                222,962,871.69               222,510,804.03
    減:營業成本                                            170,698,842.41               181,091,706.45
         營業稅金及附加                                       1,434,299.28                 1,264,538.64
         銷售費用                                            16,824,791.39                14,554,495.35
         管理費用                                            22,464,351.49                27,081,421.63
         財務費用                                             3,170,574.92                 3,718,397.07
         資産減值損失                                         7,880,951.44                  -270,297.18
    加:公允價值變動收益(損失以
“-”號填列)
         投資收益(損失以“-”號
                                                              6,062,303.24                 9,427,694.53
填列)
           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)                            6,551,364.00                 4,498,236.60
    加:營業外收入                                            1,271,286.63                    27,156.84
    減:營業外支出                                              230,162.00                   435,510.21
         其中:非流動資産處置損失
三、利潤總額(虧損總額以“-”號
                                                              7,592,488.63                 4,089,883.23
填列)
    減:所得稅費用                                                       0.00                168,602.29
四、凈利潤(凈虧損以“-”號填列)                            7,592,488.63                 3,921,280.94
五、每股收益:
    (一)基本每股收益                                               0.054                        0.028
    (二)稀釋每股收益                                               0.054                        0.028
六、其他綜合收益                                                         0.00                      0.00
七、綜合收益總額                                              7,592,488.63                 3,921,280.94
法定代表人:尚興中        主管會計工作負責人:楊金生            會計機構負責人:王世平




                                              22
                         長春一東離合器股份有限公司 2013 年半年度報告


                                      合併現金流量表
                                      2013 年 1—6 月
                                                                            單位:元 幣種:人民幣
               項目                               附注            本期金額            上期金額
一、經營活動産生的現金流量:
    銷售商品、提供勞務收到的現金                                 220,645,643.09      283,722,027.40
    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                                                      168,602.29     1,661,258.42
    收到其他與經營活動有關的現金           五、(四十二)               991,844.32       132,504.95
      經營活動現金流入小計                                       221,806,089.70      285,515,790.77
    購買商品、接受勞務支付的現金                                 137,919,711.88      188,362,765.42
    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                                 41,369,029.02      45,606,157.26
    支付的各項稅費                                                 22,435,590.71      22,329,631.68
    支付其他與經營活動有關的現金           五、(四十二)          17,293,463.73      20,105,269.65
      經營活動現金流出小計                                       219,017,795.34      276,403,824.01
        經營活動産生的現金流量凈額                                  2,788,294.36       9,111,966.76
二、投資活動産生的現金流量:
    收回投資收到的現金
    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
                                                                        299,507.00             0.00
資産收回的現金凈額
    處置子公司及其他營業單位收到的


                                             23
                          長春一東離合器股份有限公司 2013 年半年度報告


現金凈額
     收到其他與投資活動有關的現金                                        444,412.00        87,727.50
       投資活動現金流入小計                                              743,919.00        87,727.50
     購建固定資産、無形資産和其他長期
                                                                     1,801,255.00       4,818,807.03
資産支付的現金
     投資支付的現金
     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                                          1,801,255.00       4,818,807.03
         投資活動産生的現金流量凈額                                 -1,057,336.00      -4,731,079.53
三、籌資活動産生的現金流量:
     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                                             17,940,000.00      90,000,000.00
     發行債券收到的現金                                                        0.00             0.00
     收到其他與籌資活動有關的現金                                              0.00             0.00
       籌資活動現金流入小計                                         17,940,000.00      90,000,000.00
     償還債務支付的現金                                             60,000,000.00     100,000,000.00
     分配股利、利潤或償付利息支付的現
                                                                     3,661,388.52      13,615,885.43

     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                                         63,661,388.52     113,615,885.43
         籌資活動産生的現金流量凈額                                -45,721,388.52     -23,615,885.43
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                                       -43,990,430.16     -19,234,998.20
     加:期初現金及現金等價物餘額                                   97,385,387.62     106,473,691.08
六、期末現金及現金等價物餘額                                        53,394,957.46      87,238,692.88
法定代表人:尚興中 主管會計工作負責人:楊金生 會計機構負責人:王世平




                                              24
                         長春一東離合器股份有限公司 2013 年半年度報告




                                     母公司現金流量表
                                       2013 年 1—6 月
                                                                          單位:元 幣種:人民幣
                 項目                        附注            本期金額             上期金額
一、經營活動産生的現金流量:
    銷售商品、提供勞務收到的現金                             156,042,817.31        210,140,577.28
    收到的稅費返還                                               168,602.29          1,661,258.42
    收到其他與經營活動有關的現金                                 921,208.00             21,756.84
      經營活動現金流入小計                                   157,132,627.60        211,823,592.54
    購買商品、接受勞務支付的現金                              98,215,524.88        126,740,491.77
    支付給職工以及為職工支付的現金                            31,875,562.63         36,359,010.71
    支付的各項稅費                                            12,737,067.00         12,069,457.27
    支付其他與經營活動有關的現金                              11,643,498.40         17,126,331.80
      經營活動現金流出小計                                   154,471,652.91        192,295,291.55
        經營活動産生的現金流量凈額                             2,660,974.69         19,528,300.99
二、投資活動産生的現金流量:
    收回投資收到的現金
    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
                                                                 299,327.00                  0.00
資産收回的現金凈額
    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                                 444,412.00             87,727.50
      投資活動現金流入小計                                       743,739.00             87,727.50
    購建固定資産、無形資産和其他長期
                                                                 688,765.00          3,825,094.94
資産支付的現金
    投資支付的現金
    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                                       688,765.00          3,825,094.94
        投資活動産生的現金流量凈額                                54,974.00         -3,737,367.44
三、籌資活動産生的現金流量:
    吸收投資收到的現金
    取得借款收到的現金                                        32,940,000.00         90,000,000.00

                                             25
                          長春一東離合器股份有限公司 2013 年半年度報告


     發行債券收到的現金
     收到其他與籌資活動有關的現金                                        0.00             0.00
       籌資活動現金流入小計                                    32,940,000.00     90,000,000.00
     償還債務支付的現金                                        60,000,000.00    100,000,000.00
     分配股利、利潤或償付利息支付的現
                                                                3,311,833.33     12,113,897.24

     支付其他與籌資活動有關的現金
       籌資活動現金流出小計                                    63,311,833.33    112,113,897.24
         籌資活動産生的現金流量凈額                           -30,371,833.33    -22,113,897.24
四、匯率變動對現金及現金等價物的影響                                     0.00             0.00
五、現金及現金等價物凈增加額                                  -27,655,884.64     -6,322,963.69
     加:期初現金及現金等價物餘額                              53,081,682.01     60,773,716.23
六、期末現金及現金等價物餘額                                   25,425,797.37     54,450,752.54
法定代表人:尚興中 主管會計工作負責人:楊金生 會計機構負責人:王世平




                                              26
                                                               長春一東離合器股份有限公司 2013 年半年度報告




                                                                         合併所有者權益變動表
                                                                             2013 年 1—6 月
                                                                                                                                           單位:元 幣種:人民幣
                                                                                          本期金額
                                                                 歸屬於母公司所有者權益
      項目                                                                                    一般                                   少數股東權      所有者權益合
                     實收資本(或                     減:庫
                                       資本公積                  專項儲備      盈餘公積       風險     未分配利潤      其他              益                計
                       股本)                         存股
                                                                                              準備
一、上年年末餘額     141,516,450.00   89,117,475.01                           23,930,522.50            53,513,176.66                 39,547,077.05   347,624,701.22
加:會計政策變更
    前期差錯更正
          其他
二、本年年初餘額     141,516,450.00   89,117,475.01                    0.00   23,930,522.50            53,513,176.66                 39,547,077.05   347,624,701.22
三、本期增減變動金
額(減少以“-”號                                              700,669.22                             10,425,702.52          0.00    2,128,694.65    13,255,066.39
填列)
(一)凈利潤                                                                                           10,425,702.52                  7,168,218.49    17,593,921.01
(二)其他綜合收益
上述(一)和(二)
                                                                                                       10,425,702.52                  7,168,218.49    17,593,921.01
小計
(三)所有者投入和
減少資本
1.所有者投入資本
2.股份支付計入所
有者權益的金額
3.其他
                                                                                   27
                                                    長春一東離合器股份有限公司 2013 年半年度報告




(四)利潤分配                                                                                              -5,039,523.84    -5,039,523.84
1.提取盈餘公積
2.提取一般風險
準備
3.對所有者(或
                                                                                                            -5,039,523.84    -5,039,523.84
股東)的分配
4.其他
(五)所有者權益
內部結轉
1.資本公積轉增
資本(或股本)
2.盈餘公積轉增
資本(或股本)
3.盈餘公積彌補
虧損
4.其他
(六)專項儲備                                        700,669.22                                                               700,669.22
1.本期提取                                          1,429,265.14                                                             1,429,265.14
2.本期使用                                           728,595.92                                                               728,595.92
(七)其他
四、本期期末餘額   141,516,450.00   89,117,475.01     700,669.22    23,930,522.50           63,938,879.18   41,675,771.70   360,879,767.61




                                                                        28
                                                           長春一東離合器股份有限公司 2013 年半年度報告




                                                                                                                                        單位:元 幣種:人民幣
                                                                                        上年同期金額
                                                               歸屬於母公司所有者權益
      項目                                                                               一般                                 少數股東權
                     實收資本(或                     減:庫     專項                                                                         所有者權益合計
                                       資本公積                          盈餘公積        風險   未分配利潤      其他              益
                         股本)                       存股       儲備
                                                                                         準備
一、上年年末餘額     141,516,450.00   89,117,475.01                     23,930,522.50           58,647,925.30                 36,176,422.18      349,388,794.99
加:會計政策變更
    前期差錯更正
     其他
二、本年年初餘額     141,516,450.00   89,117,475.01                     23,930,522.50           58,647,925.30                 36,176,422.18      349,388,794.99
三、本期增減變動金
額(減少以“-”號                                                                              -6,338,126.37          0.00   -1,399,270.36        -7,737,396.73
填列)
(一)凈利潤                                                                                     2,152,860.63                  6,264,475.04        8,417,335.67
(二)其他綜合收益
上述(一)和(二)
                                                                                                 2,152,860.63                  6,264,475.04        8,417,335.67
小計
(三)所有者投入和
減少資本
1.所有者投入資本
2.股份支付計入所
有者權益的金額
3.其他


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                                                      長春一東離合器股份有限公司 2013 年半年度報告




(四)利潤分配                                                                           -8,490,987.00   0.00   -7,663,745.40     -16,154,732.40
1.提取盈餘公積
2.提取一般風險準

3.對所有者(或股
                                                                                         -8,490,987.00   0.00   -7,663,745.40     -16,154,732.40
東)的分配
4.其他
(五)所有者權益內
部結轉
1.資本公積轉增資
本(或股本)
2.盈餘公積轉增資
本(或股本)
3.盈餘公積彌補虧

4.其他
(六)專項儲備
1.本期提取
2.本期使用
(七)其他
四、本期期末餘額     141,516,450.00   89,117,475.01              23,930,522.50           52,309,798.93          34,777,151.82     341,651,398.26
    法定代表人:尚興中                                主管會計工作負責人:楊金生                         會計機構負責人:王世平




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                                                  長春一東離合器股份有限公司 2013 年半年度報告




                                                          母公司所有者權益變動表
                                                              2013 年 1—6 月
                                                                                                                           單位:元 幣種:人民幣
                                                                                 本期金額
          項目           實收資本                      減:庫存                                      一般風
                                       資本公積                       專項儲備        盈餘公積                未分配利潤      所有者權益合計
                         (或股本)                        股                                        險準備
一、上年年末餘額         141,516,450   89,289,559.51                             0    23,930,522.5            21,717,485.58    276,454,017.59
     加:會計政策變更
          前期差錯更

          其他
二、本年年初餘額         141,516,450   89,289,559.51                             0   23,930,522.50            21,717,485.58    276,454,017.59
三、本期增減變動金額
                                                                      700,669.22                               7,592,488.63      8,293,157.85
(減少以“-”號填列)
(一)凈利潤                                                                                                   7,592,488.63      7,592,488.63
(二)其他綜合收益
上述(一)和(二)小
                                                                                                               7,592,488.63      7,592,488.63

(三)所有者投入和減
少資本
1.所有者投入資本
2.股份支付計入所有者
權益的金額
3.其他



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                                                長春一東離合器股份有限公司 2013 年半年度報告




(四)利潤分配
1.提取盈餘公積
2.提取一般風險準備
3.對所有者(或股東)
的分配
4.其他
(五)所有者權益內部
結轉
1.資本公積轉增資本
(或股本)
2.盈餘公積轉增資本
(或股本)
3.盈餘公積彌補虧損
4.其他
(六)專項儲備                                                      700,669.22                                        700,669.22
1.本期提取                                                         867,124.98                                        867,124.98
2.本期使用                                                         166,455.76                                        166,455.76
(七)其他
四、本期期末餘額        141,516,450   89,289,559.51                 700,669.22     23,930,522.50   29,309,974.21   284,747,175.44




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                                                  長春一東離合器股份有限公司 2013 年半年度報告




                                                                                                                           單位:元 幣種:人民幣
                                                                              上年同期金額
          項目           實收資本                      減:庫存                                      一般風
                                       資本公積                       專項儲備        盈餘公積                未分配利潤      所有者權益合計
                         (或股本)                        股                                        險準備
一、上年年末餘額         141,516,450   89,289,559.51                                  23,930,522.5            30,742,932.84    285,479,464.85
     加:會計政策變更
      前期差錯更正
          其他
二、本年年初餘額         141,516,450   89,289,559.51                                  23,930,522.5            30,742,932.84    285,479,464.85
三、本期增減變動金額
                                                                                                              -4,569,706.06     -4,569,706.06
(減少以“-”號填列)
(一)凈利潤                                                                                                   3,921,280.94      3,921,280.94
(二)其他綜合收益
上述(一)和(二)小
                                                                                                               3,921,280.94      3,921,280.94

(三)所有者投入和減
少資本
1.所有者投入資本
2.股份支付計入所有者
權益的金額
3.其他
(四)利潤分配                                                                                                -8,490,987.00     -8,490,987.00
1.提取盈餘公積
2.提取一般風險準備

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                                                長春一東離合器股份有限公司 2013 年半年度報告




3.對所有者(或股東)
                                                                                                           -8,490,987.00     -8,490,987.00
的分配
4.其他
(五)所有者權益內部
結轉
1.資本公積轉增資本
(或股本)
2.盈餘公積轉增資本
(或股本)
3.盈餘公積彌補虧損
4.其他
(六)專項儲備
1.本期提取
2.本期使用
(七)其他
四、本期期末餘額        141,516,450   89,289,559.51                                 23,930,522.5           26,173,226.78    280,909,758.79
法定代表人:尚興中                        主管會計工作負責人:楊金生                               會計機構負責人:王世平




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                         長春一東離合器股份有限公司 2013 年半年度報告


附注一、公司基本情況
(一)公司成立情況
    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。
    一汽東光離合器廠成立於 1993 年 2 月 11 日,是由中國第一汽車集團公司與吉林東光精密機
械廠(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
中國第一汽車集團公司和吉林東光集團有限公司聯合發起,以其在一汽東光離合器廠中所擁有的
全部生産經營性資産進行改組,採取募集方式設立的股份有限公司。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。
    股票發行上市交易後股本總額為 74,830,000 股。
(二)公司股本變更情況
    1、資本公積金轉增股本
    2000 年 2 月 28 日,召開的公司 1999 年度股東大會通過了關於公司資本公積金轉增股本的
方案,以 1999 年底總股本 7,483 萬股為基數,每 10 股轉增 8 股,共轉增 5,986.40 萬股。資本公
積金轉增股本後股本總額為 134,694,000 股。
    2、配股
    2000 年經中國證監會長春證券監管特派員辦事處“長春證監函〔2000〕103 號”文初審同意,
並經中國證監會“證監公司字〔2001〕8 號”文核準,公司以 1999 年末總股本 7,483 萬股為基數,
按每 10 股配 3 股的比例進行配售,共可配 2,244.9 萬股,配股價 9 元。
    國有法人股部分可配數量為 1,644.9 萬股,其中:吉林東光集團有限公司認購 50.2928 萬股,
中國第一汽車集團公司認購 31.9522 萬股。社會公眾配股 600 萬股。此次配股實際配售數量 682.245
萬股。配股後公司股本總額增至 141,516,450 股。
(三)公司控股股東及實際控制人
    公司控股股東為吉林東光集團有限公司。公司的實際控制人為中國兵器工業集團公司。
(四)公司所處行業、經營範圍、主要産品及勞務
    公司所處行業為汽車零部件加工行業。
    公司經營範圍:製造汽車離合器;經營本企業自産産品及技術的出口業務;經營本企業生産
所需的原輔材料、儀器儀錶機械設備、零配件及技術的進口業務(國家限定公司經營和禁止進出口
的商品及技術除外);經營進料加工和“三來一補”業務;(以下項目僅限分支機構經營)機械配件、汽
車零件。
    公司主要産品包括:離合器相關産品。
(五)公司其他資訊
                                             35
                        長春一東離合器股份有限公司 2013 年半年度報告


    公司法定代表人:尚中興
    公司營業執照註冊號:220101010017769
    註冊地址:長春市高新開發區超然街 2555 號

附注二、主要會計政策、會計估計和前期差錯
(一)財務報表的編制基礎
    公司以持續經營為基礎,根據實際發生的交易和事項,按照企業會計準則的規定,並基於公
司實際採用的會計政策和會計估計進行編制。
(二)遵循企業會計準則的聲明
    公司所編制的財務報表符合企業會計準則的要求,真實、完整地反映了報告期公司的財務狀
況、經營成果、現金流量等有關資訊。
(三)會計期間
    公司會計期間採用西曆制,會計年度自一月一日起至十二月三十一日止。
(四)記賬本位幣
    採用人民幣為記賬本位幣。
(五)同一控制下和非同一控制下企業合併的會計處理方法
    企業合併是指將兩個或者兩個以上單獨的企業合併形成一個報告主體的交易或事項。企業合
並分為同一控制下的企業合併和非同一控制下的企業合併。
    公司在合併日或購買日確認因企業合併取得的資産、負債。合併日或購買日是指合併方或購
買方實際取得對被合併方或被購買方控制權的日期,即被合併方或被購買方的凈資産或生産經營
決策的控制權轉移給合併方或購買方的日期。
    1、同一控制下的企業合併
    參與合併的企業在合併前後均受同一方或相同的多方最終控制且該控制並非暫時性的,為同
一控制下的企業合併。在合併日取得對其他參與合併企業控制權的一方為合併方,參與合併的其
他企業為被合併方。
    合併方在企業合併中取得的資産和負債,應當按照合併日在被合併方的賬面價值計量。合併
方取得的凈資産賬面價值與支付的合併對價賬面價值(或發行股份面值總額)的差額,調整資本公
積;資本公積不足衝減的,調整留存收益。
    合併方為進行企業合併發生的各項直接相關費用,于發生時計入當期損益。
   2、非同一控制下的企業合併
    參與合併的各方在合併前後不受同一方或相同的多方最終控制的,為非同一控制下的企業合
並。在購買日取得對其他參與合併企業控制權的一方為購買方,參與合併的其他企業為被購買方。
    非同一控制下的企業合併,合併成本為購買方在購買日為取得對被購買方的控制權而付出的
資産、發生的負債以及發行的權益性證券的公允價值。購買方為進行企業合併發生的各項直接相
關費用計入當期損益。通過多次交換交易分步實現的企業合併,合併成本為每一單項交易成本之
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                          長春一東離合器股份有限公司 2013 年半年度報告


和。在合併合同或協議中對可能影響合併成本的未來事項作出約定的,購買日如果估計未來事項
很可能發生並且對合併成本的影響金額能夠可靠計量的,購買方將其計入合併成本。
    非同一控制下企業合併中取得的被購買方符合確認條件的可辨認資産、負債及或有負債在購
買日以公允價值計量。
    合併成本大於合併中取得的被購買方可辨認凈資産公允價值份額的差額,確認為商譽。合併
成本小于合併中取得的被購買方可辨認凈資産公允價值份額的差額,首先對取得的被購買方各項
可辨認資産、負債及或有負債的公允價值以及合併成本的計量進行復核,經復核後合併成本仍小
于合併中取得的被購買方可辨認凈資産公允價值份額的,其差額計入當期損益。
(六)合併財務報表的編制方法
    公司合併財務報表的合併範圍以控制為基礎加以確定。合併財務報表以母公司和子公司的財
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編制。合併時抵
銷母公司與子公司、子公司相互之間發生的內部交易對合併財務報表的影響,並計算少數股東權
益後,由母公司合併編制。
(七)現金及現金等價物的確定標準
    在編制現金流量表時,將本公司庫存現金以及可以隨時用於支付的存款確認為現金。將同時
具備期限短(從購買日起三個月內到期)、流動性強、易於轉換為已知現金、價值變動風險很小四個
條件的投資,確定為現金等價物。
(八)外幣業務和外幣報表折算
    公司發生外幣交易,按交易發生日即期匯率折算為記賬本位幣記賬。期末,外幣貨幣性項目
餘額按即期匯率折算為記賬本位幣,折算差額作為匯兌損益,屬於籌建期間的,計入長期待攤費
用,屬於與購建固定資産有關的借款産生的匯兌損益,按照借款費用資本化的原則進行處理,其
他匯兌損益計入當期損益;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,折算後的記
賬本位幣金額與原賬面記賬本位幣金額的差額,作為公允價值變動計入當期損益。
(九)金融工具
    金融工具是指形成一個企業的金融資産,並形成其他單位的金融負債或權益工具的合同。
    1、公司取得的金融資産或承擔的金融負債在初始確認時分為以下幾類:
    (1)以公允價值計量且其變動計入當期損益的金融資産或金融負債;
    (2)持有至到期投資;
    (3)貸款和應收款項;
    (4)可供出售金融資産;
    (5)其他金融負債。
    2、公司金融資産初始確認時,按照公允價值計量。按照以下方法對金融資産進行後續計量:
    (1)以公允價值計量且其變動計入當期損益的金融資産,按照公允價值計量,且不扣除將來處

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                       長春一東離合器股份有限公司 2013 年半年度報告


置該金融資産時可能發生的交易費用;
    (2)持有至到期投資,採用實際利率法,按攤余成本計量;
    (3)貸款和應收款項,採用實際利率法,按攤余成本計量;
    (4)可供出售金融資産,按照公允價值計量,且不扣除將來處置該金融資産時可能發生的交易
費用。
    3、公司金融負債主要為生産經營中形成的債務,按其公允價值和相關交易費用之和進行初始
計量,採用攤余成本進行後續計量。
    4、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,不終止確認該金融資産。
    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。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:
    A、終止確認部分的賬面價值;B、終止確認部分的對價。
    5、公司金融負債的現時義務全部可部分已經解除的,終止確認該金融負債或其一部分。金融
負債全部或部分終止確認的,將終止確認部分的賬面價值與支付的對價之間的差額,計入當期損
益。
    6、公允價值是指在公平交易中,熟悉情況的交易雙方自願進行資産交換或債務清償的金額。
存在活躍市場的金融資産或金融負債,公司以活躍市場中的報價確定其公允價值。不存在活躍市
場的金融工具,公司採用估值技術確定其公允價值。
    7、公司在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
的賬面價值進行檢查,有客觀證據表明該金融資産發生減值的,確認減值損失,計提減值準備。
(十)應收款項

    1、單項金額重大的應收款項壞賬準備的確認標準、計提方法:

單項金額重大的應收款
                        單項金額佔期末應收賬款餘額 10%以上(含 10%)的應收款項。
項壞賬準備的確認標準
單項金額重大的應收款    本公司對單項金額重大的應收款項單獨進行減值測試,如有客觀證據
項壞賬準備的計提方法    表明其已發生減值,確認減值損失,計提壞賬準備。

    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款項壞賬準備的確認依

據、計提方法:

信用風險特徵組合    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款項是
的確認依據          指賬齡在三年以上、單項金額佔期末應收賬款餘額 10%以下的應收款項.
                   本公司對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
壞賬準備的計提方法 收款項單獨進行減值測試,如有客觀證據表明其已發生減值,確認減值損
                   失,計提壞賬準備。如無客觀證據表明其已發生減值,按賬齡分析法確認

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                    減值損失,計提壞賬準備。

    3、其他不重大的應收款項壞賬準備的確認依據、計提方法:

其他不重大的應收      其他不重大是指賬齡在三年以內、單項金額佔期末應收賬款餘額 10%以下
款項確認依據        的應收款項。
壞賬準備的計提方    本公司對單項金額不重大的應收款項,以及單項金額重大、但經單獨測試
法                  後未發生減值的應收款項,以賬齡為類似信用風險特徵,計提壞賬準備。

    4、賬齡分析法

           賬齡                    應收賬款計提比例(%)              其他應收款計提比例(%)

    一年以內(含一年)                      0.00                            0.00

         一至二年                          50.00                            50.00

         二年以上                          100.00                          100.00
(十一)存貨

    1、存貨的分類

    存貨的分類:公司存貨分為庫存商品、在産品、原材料、包裝物、低值易耗品、委託加工物

資等。

    2、發出存貨的計價方法

    發出存貨的計價方法:輔助材料和備品備件採用計劃成本核算外,其他産品、材料等存貨均

採用實際成本計價,發出存貨按加權平均法結轉成本。。

    3、存貨可變現凈值的確定依據及存貨跌價準備的計提方法

    (1)確定不同類別存貨可變現凈值的依據

    直接用於出售的存貨,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,確定可變現凈值。

    需要經過加工後對外出售的存貨,在正常生産經營過程中,以所生産的産成品的實際售價減

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,確定可變現凈值。

    資産負債表日,有合同約定價格的存貨,在不超過合同約定的數量範圍內,按照合同約定價

格或合同約定價格減去至完工時將要發生的成本,確定可變現凈值。超過合同約定數量的部分,

採用無合同約定價格存貨的可變現凈值確定方法。

    (2)存貨跌價準備計提方法:除數量繁多、單價較低的存貨按類別計提跌價準備外,其他存

貨按單個項目計提存貨跌價準備。

    4、存貨的盤存制度

    公司採用永續盤存制度。

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    5、低值易耗品和包裝物的攤銷方法

    (1)低值易耗品:一次攤銷法;

    (2)包裝物:一次攤銷法。
(十二)長期股權投資

    1、投資成本確定

    企業合併形成的長期股權投資

    A、同一控制下企業合併形成的長期股權投資,合併方以支付現金、轉讓非現金資産或承擔債

務方式作為合併對價的,在合併日按照取得被合併方所有者權益賬面價值的份額作為長期股權投

資的初始投資成本;合併方以發行權益性證券作為合併對價的,在合併日按照取得被合併方所有

者權益賬面價值的份額作為長期股權投資的初始投資成本;

    B、非同一控制下的企業合併形成的長期股權投資,購買方在購買日按照《企業會計準則第

20 號—企業合併》確定的合併成本作為長期股權投資的初始投資成本。
    2、後續計量及損益確認
    (1)後續計量

    A、投資企業能夠對被投資單位實施控制的長期股權投資,以及投資企業對被投資單位不具有

共同控制或重大影響,並且在活躍市場中沒有報價、公允價值不能可靠計量的長期股權投資,公

司採用成本法核算;B、投資企業對被投資單位具有共同控制或重大影響的長期股權投資,採用權

益法核算。
    (2)損益確認

    A、採用成本法核算的長期股權投資于被投資單位宣告發放現金股利或利潤時,確認投資收益,

投資收益的確認僅限于被投資單位接受投資後産生的累計凈利潤的分配額。B、採用權益法核算的

長期股權投資按照應享有或分擔的被投資單位實現的凈損益的份額確認投資收益。上述凈損益應

當以取得投資時被投資單位各項可辨認資産等的公允價值為基礎,並考慮以下因素,對被投資單

位的凈利潤進行調整後確認:

    投資企業與聯營企業及合營企業之間發生的內部交易損益按照持股比例計算歸屬於投資企業

的部分,予以抵銷;投資企業與被投資單位發生的內部交易損失,按照《企業會計準則第 8 號-

資産減值》等規定屬於資産減值損失的,全額確認。
    3、確定對被投資單位具有共同控制、重大影響的依據

    共同控制,是指按照合同約定對某項經濟活動所共同的控制,僅在與該項經濟活動相關的重

要財務和經營決策需要分享控制權的投資方一致同意時存在。重大影響,是指對一個企業的財務

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和經營政策有參與決策的權力,但並不構成控制或與其他一方共同控制這些政策的制定。
    4、減值測試方法及減值準備計提方法

    公司對長期股權投資的賬面價值定期進行審閱,以評估可收回金額是否已低於賬面值。當有

跡象表明長期股權投資可能發生減值時,對其進行減值測試。如果出現減值情況,即按照可收回

金額低於賬面價值的差額提取減值準備。

    可收回金額是指資産的公允價值減去處置費用後的凈額與資産預計未來現金流量的現值兩者

之間較高者。

    公司按照單項長期股權投資計提減值準備。
(十三)投資性房地産

    投資性房地産是指為賺取租金或資本增值,或兩者兼有而持有的房地産,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。

    公司對現有投資性房地産採用成本模式計量。對按照成本模式計量的投資性房地産-出租用

建築物採用與本公司固定資産相同的折舊政策,出租用土地使用權按與無形資産相同的攤銷政策。

    公司對存在減值跡象的,估計其可收回金額,可收回金額低於其賬面價值的,確認相應的減

值損失。

    投資性房地産減值損失一經確認,不再轉回。
(十四)固定資産
    1、固定資産確認條件

    固定資産指為生産商品、提供勞務、出租或經營管理而持有的,使用期限超過一個會計年度

的有形資産。當與該固定資産有關的經濟利益很可能流入企業,並且固定資産的成本能夠可靠計

量時,才能確認為固定資産。
    2、各類固定資産的折舊方法

    固定資産以取得時的實際成本入賬,採用年限平均法提取折舊。

       類   別               折舊年限(年)                殘值率(%)       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

      其他設備                     5                    原值的 5%           19.00
    3、固定資産的減值測試方法、減值準備計提方法

    公司對固定資産的賬面價值定期進行審閱,以評估可收回金額是否已低於賬面值。當有跡象

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表明固定資産可能發生減值時,對其進行減值測試。如果出現減值情況,即按照可收回金額低於

賬面價值的差額提取減值準備。

    可收回金額是指資産的公允價值減去處置費用後的凈額與資産預計未來現金流量的現值兩者

之間較高者。

    公司按照單項固定資産計提減值準備。
(十五)在建工程

    1、公司在建工程的核算範圍包括施工前期準備、正在施工中的建築工程、安裝工程、技術改

造工程、大修理工程等。

    2、在建工程在已達到預定可使用狀態時,轉入固定資産。

    3、在建工程的減值測試方法、減值準備計提方法

    公司對在建工程的賬面價值定期進行審閱,以評估可收回金額是否已低於賬面值。當有跡象

表明在建工程可能發生減值時,對其進行減值測試。如果出現減值情況,即按照可收回金額低於

賬面價值的差額提取減值準備。

    可收回金額是指資産的公允價值減去處置費用後的凈額與資産預計未來現金流量的現值兩者

之間較高者。

    公司按照單項在建工程計提減值準備。
(十六)借款費用
    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。

    借款費用同時滿足下列條件時開始資本化:

    (1)資産支出已經發生,資産支出包括為購建或者生産符合資本化條件的資産而以支付現金、

轉移非現金資産或者承擔帶息債務形式發生的支出;

    (2)借款費用已經發生;

    (3)為使資産達到預定可使用或者可銷售狀態所必要的購建或者生産活動已經開始。
    2、借款費用資本化期間

    在同時滿足上述三個條件時予以資本化,當所購建或者生産的符合資本化條件的資産達到預

定可使用或可銷售狀態時,停止資本化。

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    3、暫停資本化期間

    符合資本化條件的資産在購建或者生産過程中發生的非正常中斷、且中斷時間超過 3 個月的,

應當暫停借款費用資本化。
    4、借款費用資本化金額的計算方法

    (1)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,應當以專門借款當期實際發

生的利息費用,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。

    (2)為購建或者生産符合資本化條件的資産而佔用了一般借款時,按照累計資産支出超過專

門借款部分的資産支出加權平均數乘以所佔用的一般借款的資本化率,確定一般借款費用的資本

化金額。
(十七)無形資産

    1、公司的無形資産按成本進行初始計量,使用壽命有限的無形資産自可供使用之日起在使用

壽命期限內按照與該項無形資産有關的經濟利益預期實現方式確定攤銷方法予以攤銷,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進行攤銷,但于每一報告

期末進行減值測試。

    2、使用壽命有限的無形資産,使用壽命不應超過合同性權利或其他法定權利的期限,合同性

權利或其他法定權利在到期時因續約等延續,且有證據表明續約不需支付大額成本的,續約期應

當計入使用壽命。合同或法律沒有規定使用壽命的,公司綜合各方面因素判斷,以確定無形資産

能夠為企業帶來經濟利益的期限。

    通過以上方法仍然無法合理確定無形資産能夠為企業帶來經濟利益的期限的,認定為使用壽

命不確定的無形資産。

    3、公司內部研究開發項目的支出劃分為研究階段的支出和開發階段的支出,開發階段的支出

在同時滿足以下條件時確認為無形資産,其他研究與開發支出於發生時計入當期損益。

    (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應當證明其有用性;

    (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。

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                        長春一東離合器股份有限公司 2013 年半年度報告


    4、無形資産的減值測試方法、減值準備計提方法

    公司對無形資産的賬面價值定期進行審閱,以評估可收回金額是否已低於賬面值。當有跡象

表明無形資産可能發生減值時,對其進行減值測試。如果出現減值情況,即按照可收回金額低於

賬面價值的差額提取減值準備。

    可收回金額是指資産的公允價值減去處置費用後的凈額與資産預計未來現金流量的現值兩者

之間較高者。

    公司按照單項無形資産計提減值準備。
(十八)長期待攤費用

    長期待攤費用是指本公司已經發生但應由本期和以後各期負擔的期限在一年以上的各項費

用。長期待攤費用在受益期內平均攤銷,其中:預付經營租入固定資産的租金,按租賃合同規定

的期限平均攤銷。經營租賃方式租入的固定資産改良支出,按剩餘租賃期與租賃資産尚可使用年

限兩者中較短的期限平均攤銷。 融資租賃方式租入的固定資産,其符合資本化條件的裝修費用,

在兩次裝修間隔期間、剩餘租賃期和固定資産尚可使用年限三者中較短的期限平均攤銷。
(十九)預計負債

    因未決訴訟、産品品質保證、虧損合同等形成的現實義務,其履行很可能導致經濟利益的流

出,在該義務的金額能夠可靠計量時,確認為預計負債。預計負債按照履行相關現實義務所需支

出的最佳估計數進行初始計量,並綜合考慮或有事項有關的風險、不確定性和貨幣時間價值等因

素。貨幣時間價值影響重大的,通過對相關未來現金流出進行折現後確定最佳估計數。

    公司採用固定比例在每月度末計提品質索賠預計負債。根據目前産品品質狀態情況,確定的
計提比例分別為:母公司 3.8%,子公司長春一東汽車零部件製造有限責任公司 8%,子公司瀋陽一
東離合器有限公司 3%。公司每報告期末統計實際三包索賠率,與標準計提比率比較,實際索賠率
與計提標準比較連續三年同向偏差率達到 30%的,由經營層提出修正並由董事會重新確認計提比
例。
(二十)股份支付

    1、股份支付的種類

    公司股份支付分為以權益結算的股份支付和以現金結算的股份支付。

    2、權益工具公允價值的確定方法

    (1)以權益結算的股份支付,應當以授予職工權益工具的公允價值計量;

    ①授予後可立即行權的以權益結算的股份支付,按授予日權益工具的公允價值計入相關成本

費用,同時增加資本公積;

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                       長春一東離合器股份有限公司 2013 年半年度報告


    ②完成等待期內的服務或達到規定業績條件才可行權的換取職工服務的以權益結算的股份支

付,等待期內的每個資産負債表日,以可行權權益工具數量的最佳估計數為基礎,按權益工具授

予日的公允價值,將當期取得的服務計入相關成本費用和資本公積;

    (2)以現金結算的股份支付,按公司承擔的以股份或其他權益工具為基礎計算確定的負債的

公允價值計量。

    ①授予後可立即行權的以現金結算的股份支付,按授予日企業承擔負債的公允價值計入相關

成本費用,同時增加負債;

    ②完成等待期內的服務或達到規定業績條件以後才可行權的以現金結算的股份支付,在等待

期內的每個資産負債表日,應當以對可行權情況的最佳估計為基礎,按照企業承擔負債的公允價

值金額,將當期取得的服務計入成本或費用和相應的負債。
(二十一)收入

    1、銷售商品的收入在下列條件均能滿足時予以確認:

    (1)公司已將商品所有權上的主要風險和報酬轉移給購貨方;

    (2)公司既沒有保留通常與所有權相聯繫的繼續管理權,也沒有對已售出的商品實施有效控

制;

    (3)收入的金額能夠可靠地計量;

    (4)相關的經濟利益很可能流入企業;

    (5)相關的已發生或將發生的成本能夠可靠地計量。

    2、提供勞務收入的確認:

    (1)在資産負債表日提供勞務交易的結果能夠可靠計量的,應當採用完工百分比法確認提供

勞務收入;

    (2)在資産負債表日提供勞務交易結果不能夠可靠計量的,如果已發生的勞務成本預計能夠

得到補償,則按照已經發生的勞務成本確認提供勞務收入,並按相同金額結轉勞務成本。如果已

經發生的勞務成本預計不能夠得到補償,則將勞務成本記入當期損益,不確認提供勞務收入。

    3、資産(資金)使用費收入在下列條件均能滿足時按合同約定的時間和方法確認:

    (1)與交易相關的經濟利益能夠流入企業;

    (2)收入的金額能夠可靠地計量。

    4、完工進度的確認方法以及讓渡資産使用權收入確認的依據:

    公司根據發生的具體經濟業務,採用能夠反映經濟業務合同實質或業務流程的方法確定。
(二十二)政府補助

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                          長春一東離合器股份有限公司 2013 年半年度報告


    政府補助是指公司從政府無償取得的貨幣性資産或非貨幣性資産,不包括政府作為企業所有

者投入的資本。政府補助分為與資産相關的政府補助和與收益相關的政府補助。

    與資産相關的政府補助,確認為遞延收益,並在相關資産使用壽命內平均分配,計入當期損

益。與收益相關的政府補助,用於補償公司以後期間的相關費用或損失的,確認為遞延收益,並

在確認相關費用的期間,計入當期損益;用於補償公司已發生的相關費用或損失的,直接計入當

期損益。
(二十三)遞延所得稅資産和遞延所得稅負債

    公司所得稅採用資産負債表債務法核算。遞延所得稅資産的確認以未來期間很可能取得用以

抵扣可抵扣暫時性差異的應納稅所得額為限。
(二十四)主要會計政策、會計估計的變更

    公司五屆七次董事會會議,審議通過了關於變更壞賬準備計提比例的議案。根據控股股東吉

林東光集團有限公司集團控股企業採用相同會計政策及會計估計的要求,並結合公司實際情況,

公司對應收款項壞賬準備計提比例的會計估計進行變更,具體説明如下:

    公司原壞賬準備計提比例如下:

                     賬   齡                                         計提比例
  1 年以內(含 1 年)                                                     -
  1 至 2 年(含 2 年)                                                   20%
  2 至 3 年(含 3 年)                                                   50%
  3 年以上                                                               100%

   變更後的壞賬準備計提比例如下:

                     賬   齡                                         計提比例
  1 年以內(含 1 年)                                                     -
  1 至 2 年(含 2 年)                                                   50%
  2 年以上                                                               100%
(二十五)前期會計差錯更正

    本報告期無前期差錯更正。
附注三、稅項
(一)公司主要稅種和稅率

           稅   種                                 計稅依據                     稅率

           增值稅                             應稅銷售收入                      17%

           營業稅                             應稅營業收入                      5%

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                         長春一東離合器股份有限公司 2013 年半年度報告



     城市維護建設稅                          應納流轉稅額                       7%

        教育費附加                           應納流轉稅額                      3%-5%

        企業所得稅                           應納稅所得稅                    15%、25%

    *本公司之控股子公司瀋陽一東四環離合器有限責任公司、長春一東裝備製造有限責任公司執
行 25%的企業所得稅稅率。
(二)稅收優惠及批文
    1、本公司出口貨物享受“免、抵、退”政策,退稅率為 17%。
    2、根據吉林省科學技術廳、吉林省財政廳、吉林省國家稅務局、吉林省地方稅務局聯合下發
的吉科辦字〔2008〕124 號《關於認定長春安信電力科技有限公司等 84 戶企業為高新技術企業的
通知》,認定本公司為吉林省 2008 年第一批高新技術企業,認定時間為 2008 年 11 月 17 日,認定
有效期 3 年。2011 年根據吉林省科學技術廳文件吉科辦字[2011]166 號《關於公佈 2011 年全省高新
技術企業復審結果的通知》,公司自 2011 年獲得高新技術企業復審通過三年內(即 2011-2013 年),
繼續按 15%的比例繳納企業所得稅。

    3、控股子公司長春一東汽車零部件製造有限責任公司根據吉林省科學技術廳、吉林省財政廳、

吉林省國家稅務局、吉林省地方稅務局聯合下發的吉科辦字〔2010〕120 號《關於認定吉林敖東藥

業集團延吉股份有限公司等 11 戶企業為高新技術企業的通知》,認定公司為吉林省高新技術企業,

認定時間為 2010 年 6 月 21 日,認定有效期 3 年,認定期間企業按 15%的比例繳納企業所得稅。
    (此處以下本頁無正文)




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附注四、企業合併及合併財務報表
(一)子公司情況
     1、通過設立或投資等方式取得的子公司

                                                                                                                                                                                                      從母公司所有者權益衝減
                                                                                                                                                                                       少數股東權益
                                                                                                   期末實際                                                                                           子公司少數股東分擔的本
                       子公司類                                                                                   實質上構成對子公                  表決權比例   是否合   少數股東權   中用於衝減少
      子公司全稱                  註冊地    業務性質      註冊資本                經營範圍                                            持股比例(%)                                                     期虧損超過少數股東在該
                          型                                                                                       司凈投資餘額                        (%)       並報表       益       數股東損益的
                                                                                                    投資額                                                                                            子公司期初所有者權益中
                                                                                                                                                                                          金額
                                                                                                                                                                                                        所享有份額後的餘額

  瀋陽一東四環離合器     有限              汽車零部件
                                  瀋陽市                19,109,339.00      離合器及輔助製造        9,745,824.00        9,745,824.00        51.00%       51.00%     是         49.00%
  有限責任公司         責任公司               製造

                                                                           汽車駕駛室液壓翻轉機
  長春一東汽車零部件     有限              汽車零部件   1,265,000.00 美
                                  長春市                                   構及其他汽車零部件的    5,843,851.44        5,843,851.44        56.00%       56.00%     是         44.00%
  製造有限責任公司     責任公司               製造            元
                                                                           製造、相關服務等

                                                                          密工裝設備、專用設備
  長春一東裝備製造有     有限              汽車零部件
                                  長春市                 1,900,000.00     設計製造、汽車零部件       994,000.00                0.00        52.32%       52.32%     是         47.68%
  限責任公司           責任公司               製造
                                                                          製造、多功能機械人研發

     2、通過同一控制下企業合併取得的子公司

     無同一控制下企業合併取得的子公司。




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                               長春一東離合器股份有限公司 2013 年半年度報告


       3、通過非同一控制下企業合併取得的子公司

       無非同一控制下企業合併取得的子公司。
(二)特殊目的主體或通過受託經營或承租等方式形成控制權的經營實體
(三)合併範圍發生變更的説明
(四)本期新納入合併範圍的主體和本期不再納入合併範圍的主體
       1、本期無新納入合併範圍的子公司。
       2、本期無不納入合併範圍的子公司。
(五)本期發生的同一控制下企業合併
(六)本期發生的非同一控制下企業合併
附注五、合併財務報表主要項目註釋
(一)貨幣資金

                                     期末餘額                                  年初餘額
   項          目
                         外幣金額   折算率      人民幣金額      外幣金額      折算率      人民幣金額

現金

  其中:人民幣                                     113,929.88                                 104,283.93

        小計                                       113,929.88                                 104,283.93

銀行存款

  其中:人民幣                                  21,980,613.17                              59,919,653.83

           美元                                    13,183.48                                   13,175.42

        小計                                    21,993,821.65                              59,932,829.25

其他貨幣資金

  其中:人民幣                                  31,287,205.93                              37,348,274.44

        小計                                    31,287,205.93                              37,348,274.44

   合       計                                  53,394,957.46                              97,385,387.62

       *2013 年 6 月 30 日其他貨幣資金均為銀行承兌匯票保證金。
(二)應收票據
       1、應收票據的分類

                    種    類                             期末餘額                      年初餘額

銀行承兌匯票                                                 220,485,032.36                176,538,282.35

                    合    計                                 220,485,032.36                176,538,282.35


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                            長春一東離合器股份有限公司 2013 年半年度報告


       2、截至 2013 年 6 月 30 日,本公司將應收票據 91,576,075.67 元質押給銀行開具銀行承兌匯票;
       3、截至 2013 年 6 月 30 日,本公司無因出票人無力履約而將應收票據轉為應收賬款的票據;
       4、截至 2013 年 6 月 30 日,本公司已背書給其他方但尚未到期的票據金額為 79,978,868.80
元;
       5、截至 2013 年 6 月 30 日,本公司已貼現但尚未到期的票據金額為 5,432,493.77 元。
(三)應收賬款
       1、應收賬款按種類披露

                                                                  期末餘額

              種     類                         賬面餘額                              壞賬準備

                                            金額              比例(%)              金額               比例(%)

       單項金額重大的應收賬款              78,366,500.20         35.50                      0.00            0.00

單項金額不重大但按信用風險特徵組合
                                            5,173,582.39          2.34            5,173,582.39          100.00
   後該組合的風險較大的應收賬款

         其他不重大應收賬款               137,223,609.67         62.16            3,959,880.24              2.89

              合     計                   220,763,692.26        100.00            9,133,462.63              4.14
        接上表

                                                                  期初餘額

              種     類                            賬面餘額                             賬面餘額

                                            金額              比例(%)               金額              比例(%)

       單項金額重大的應收賬款              62,858,311.13             33.83                  0.00            0.00

單項金額不重大但按信用風險特徵組合
                                            5,181,297.33              2.79        5,181,297.33          100.00
   後該組合的風險較大的應收賬款

         其他不重大應收賬款               117,771,033.79             63.38          582,696.86              0.49

              合     計                   185,810,642.25          100.00          5,763,994.19              3.10
        2、應收賬款按賬齡列示
       採用賬齡分析法計提壞賬準備的應收賬款:

                                                                 期末餘額
             賬     齡
                                        原值金額           比例(%)           壞賬準備                凈額

             一年以內                 207,889,557.41            94.17                0.00    207,889,557.41

             一至二年                   7,481,344.45             3.39        3,740,672.23          3,740,672.22

             二至三年                     219,208.01              0.1         219,208.01                    0.00

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                              長春一東離合器股份有限公司 2013 年半年度報告



            三年以上                       5,173,582.39                 2.34      5,173,582.39                   0.00

            合        計                 220,763,692.26              100.00       9,133,462.63       211,630,229.63
         接上表

                                                                        期初餘額
            賬        齡
                                          原值金額                比例(%)         壞賬準備               凈額

            一年以內                    178,024,822.23                95.81               0.00       178,024,822.23

            一至二年                       2,398,548.29                1.29         479,709.66         1,918,838.63

            二至三年                         205,974.40                0.11         102,987.20          102,987.20

            三年以上                       5,181,297.33                2.79       5,181,297.33                   0.00

            合        計                185,810,642.25               100.00       5,763,994.19       180,046,648.06
    3、期末單項金額重大或雖不重大但單獨進行減值測試的應收賬款:

                                                        壞賬          計提
         應收賬款內容                 賬面餘額                                               計提理由
                                                        準備        比例(%)
                                                                                  賬齡為一年以內,根據本公司的
 一汽解放汽車有限公司              78,366,500.20            0.00        0.00
                                                                                 會計政策規定,不計提壞賬準備。

               合計                78,366,500.20            0.00        0.00
    4、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:

                                  期末金額                                            期初金額

  賬      齡               賬面餘額                                            賬面餘額
                                                   壞賬準備                                            壞賬準備
                       金額        比例(%)                             金額            比例(%)

  三年以上        5,173,582.39           2.34      5,173,582.39      5,181,297.33             2.79     5,181,297.33
    5、期末應收賬款中無持本公司 5%以上(含 5%)表決權股份的股東單位欠款;
    6、應收賬款中欠款金額前五名:

                                                                                                     佔應收賬款
               單位名稱                 與本公司關係           賬面餘額               年限           總額的比例
                                                                                                         (%)
一汽解放汽車有限公司                         關聯方            78,366,500.20        一年以內             35.50
重慶長安汽車股份有限公司                   非關聯方            14,579,853.23        一年以內             6.60
一汽解放青島汽車有限公司                     關聯方            14,314,031.91        一年以內             6.48
綿陽新晨動力機械有限公司                   非關聯方            10,536,618.32        一年以內             4.77
上汽依維柯紅岩商用車有限公司               非關聯方            10,280,842.72        一年以內             4.66
合計:                                                       128,077,846.38                              58.01

    7、本公司與關聯方的往來詳見附注五-3 關聯方應收、應付款項餘額。
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(四)預付賬款

       1、預付款項按賬齡列示

                                          期末餘額                                           期初餘額
       賬    齡
                                 金額                  比例(%)                      金額                    比例(%)

       一年以內                20,027,691.34                      66.65            28,668,221.71                      71.91

       一至二年                  8,160,150.49                     27.16              7,944,898.60                     19.93

       二至三年                    731,235.82                      2.43              1,549,114.31                      3.89

       三年以上                  1,128,329.75                      3.76              1,704,812.09                      4.27

       合    計                30,047,407.40                     100.00            39,867,046.71                     100.00

       2、預付款項金額前五名單位情況:

                                          與本公司關
             單位名稱                                              金額               時間                未結算原因
                                              係

捷飛特(大連)工業技術有限公司             非關聯方          10,920,000.00         二年以內          貨物已到,尚未結算。

吉林省鋼宣貿易有限公司                     非關聯方              9,386,599.58      一年以內          貨物已到,尚未結算。

                                                                                                      預付的電費,尚未結
吉林省農電有限公司長春城郊分公司           非關聯方              1,914,558.42      一年以內
                                                                                                              算。

吉林大學機電設計研究院                     非關聯方              1,740,000.00      一年以內          産品開發及設計費

威爾斯新材料(太倉)有限公司                 非關聯方              1,276,111.80      一年以內          貨物已到,尚未結算。

             合      計                          --          25,237,269.80              --                      --

       3、本報告期預付款項中無持有公司 5%(含 5%)以上表決權股份的股東單位情況;

       4、本公司與關聯方的往來詳見附注五-3 關聯方應收、應付款項餘額。
(五)其他應收款
       1、其他應收款按種類披露:

                                          期末餘額                                            期初餘額

       種    類               賬面餘額                 壞賬準備                   賬面餘額                  壞賬準備
                                         比例                      比例                      比例
                            金額                      金額                      金額                     金額        比例(%)
                                         (%)                       (%)                         (%)
單項金額重大的應收
                          8,080,962.32   63.14    625,040.80         7.73   4,516,752.52      79.42     375,138.37      8.31
賬款
單項金額不重大但按        1,373,562.32   10.73    1,373,562.32     100.00       116,028.94     2.04     116,028.94    100.00
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                                   長春一東離合器股份有限公司 2013 年半年度報告


信用風險特徵組合後
該組合的風險較大的
應收賬款
其他不重大應收賬款         3,343,650.47      26.13         251,244.10       7.51     1,054,211.52       18.54      400.00      0.04

    合        計          12,798,175.11     100.00        2,249,847.22     17.58     5,686,992.98      100.00   491,567.31     8.64

    2、賬齡分析法計提壞賬準備的其他應收款:

                                          期末餘額                                                  期初餘額

   賬         齡                賬面餘額                                                   賬面餘額
                                                               壞賬準備                                              壞賬準備
                               金額          比例(%)                                      金額          比例(%)

   一年以內                 9,922,287.10       77.53                     0.00         4,068,638.35         71.54             0.00

   一至二年                 1,252,081.59           9.78         626,040.80            1,252,081.59         22.02      250,416.32

   二至三年                    250,244.10          1.96         250,244.10                250,244.10        4.40      125,122.05

   三年以上                 1,373,562.32       10.73          1,373,562.32                116,028.94        2.04      116,028.94

   合         計           12,798,175.11      100.00          2,249,847.22            5,686,992.98       100.00       491,567.31
    3、期末單項金額重大或雖不重大但單獨進行減值測試的其他應收款:

                                                                         計提
         項        目              賬面餘額          壞賬準備            比例                           計提理由
                                                                         (%)
                                                                                     賬齡為一年以內,根據本公司的會計政策
           劉震                    3,496,718.88                0.00         0.00
                                                                                     規定,不計提壞賬準備。
                                                                                     賬齡為一年以內餘額 3,334,161.85 元,根
                                                                                     據本公司的會計政策規定,不計提壞賬準
瀋陽摩擦密封材料總廠               4,584,243.44      625,040.80            50.00     備;賬齡為一至二年餘額 1,250,081.59 元,
                                                                                     根據本公司的會計政策,按餘額的 50%計
                                                                                     提壞賬準備。

         合        計               8,080,962.32     625,040.80

    4、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:

                                      期末餘額                                                   期初餘額

   賬齡                    賬面餘額                                                   賬面餘額
                                                          壞賬準備                                                 壞賬準備
                        金額          比例(%)                                      金額          比例(%)

 三年以上           1,373,562.32            10.73         1,373,562.32          116,028.94               2.04        116,028.94
    5、期末其他應收款中無持本公司 5%以上(含 5%)表決權股份的股東單位欠款;
    6、其他應收款金額前五名情況:



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                                  長春一東離合器股份有限公司 2013 年半年度報告



                                與本公司關                                                  佔其他應收款
         單位名稱                                       賬面餘額                年限                     性質或內容
                                        係                                                    總額的比例

 瀋陽摩擦密封材料總廠                 關聯方             4,584,243.44       二年以內            35.82%              水電費

           劉震                   非關聯方               3,496,718.88       一年以內            27.32%              備用金

              宋薇                非關聯方               1,042,375.66       一年以內             8.14%              備用金

   長春市美達加工廠               非關聯方                  694,030.87      三年以上             5.42%              暫借款

 上海安多貿易有限公司             非關聯方                  464,718.24      三年以上             3.63%           預付款轉入

         合       計                                    10,282,087.09                           80.34%

       7、本公司與關聯方的往來詳見附注五-3 關聯方應收、應付款項餘額。

(六)存貨
       1、存貨分類

                                             期末餘額                                                       期初餘額
  項      目
                       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             37,839,676.32          4,354,624.15          33,485,052.17        45,434,965.00       2,496,953.11      42,938,011.89

  週轉材料             9,920,836.57          2,466,734.42           7,454,102.15         9,275,243.78       2,460,311.75          6,814,932.03

委託加工物資           1,055,073.64                 0.00            1,055,073.64          660,215.78                   0           660,215.78

   在産品             15,967,967.21           705,091.88           15,262,875.33        17,425,398.79        255,091.88      17,170,306.91

  庫存商品            76,770,834.61          4,194,760.03          72,576,074.58        71,204,101.07       3,450,277.61     67,753,823.46

 外購半成品                    0.00                 0.00                    0.00                 0.00              0.00                  0.00

  合      計         141,554,388.35       11,721,210.48        129,833,177.87          143,999,924.42       8,662,634.35    135,337,290.07

       2、存貨跌價準備

                                                                                本期減少額
   存貨種類              期初餘額              本期計提額                                                       期末餘額
                                                                         轉回                 轉銷

原材料                    2,496,953.11           1,943,577.33                   0.00           85,906.29         4,354,624.15

週轉材料                  2,460,311.75               6,422.67                   0.00                 0.00        2,466,734.42

在産品                      255,091.88             450,000.00                   0.00                 0.00          705,091.88

庫存商品                  3,450,277.61             888,168.42                   0.00          143,686.00         4,194,760.03

外購半成品                         0.00                     0.00                0.00                 0.00                  0.00


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                           長春一東離合器股份有限公司 2013 年半年度報告



   合    計          8,662,634.35     3,288,168.42           0.00         229,592.29   11,721,210.48

    3、存貨跌價準備情況

                                                        本期轉回存貨跌價        本期轉回金額佔該項
  項    目           計提存貨跌價準備的依據
                                                          準備的原因            存貨期末餘額的比例
              産品無用途、膜簧淬火不硬、表面銹
                                               材料已生産領用或處
              蝕麻坑嚴重,成品率低於 50%、表面
  原材料                                       置,將相應的存貨跌                      0.23%
              銹蝕麻坑嚴重,出口産品外觀不合格
                                               價準備轉銷
              100%,賬面成本高於材料可變現凈值
              等待處理,賬面成本高於材料可變現
 週轉材料                                                                              0.00
              凈值
  在産品             賬面金額低於可變現凈值                                            0.00
                                                      銷售已計提存貨跌
 庫存商品            賬面金額低於可變現凈值                                            0.19%
                                                      價準備的産品

(七) 其他流動資産

              項    目                          期末餘額                         期初餘額

              取暖費                                                                    1,613,872.93

              模具費                                       95,726.53

              合    計                                     95,726.53                    1,613,872.93

(本頁此處以下無正文)




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                                                          長春一東離合器股份有限公司 2013 年半年度報告




 (八)長期股權投資
    長期股權投資明細情況

                                                                                            在被投    在被投     在被投資單位
                                                                                            資單位    資單位     持股比例與表   減值     本期計提   本期現
    被投資單位       核算方法   投資成本       年初餘額        增減變動      期末餘額
                                                                                            持股比    表決權      決權比例不    準備     減值準備   金紅利
                                                                                            例(%)     比例(%)     一致的説明

吉林省汽車零部件研
                      成本法    1,000,000.00   1,000,000.00           0.00   1,000,000.00     10.00      10.00                    0.00       0.00
發中心有限公司

    成本法小計                  1,000,000.00   1,000,000.00           0.00   1,000,000.00     10.00      10.00                    0.00       0.00

       合計                     1,000,000.00   1,000,000.00           0.00   1,000,000.00     10.00      10.00                    0.00       0.00

    *截止 2013 年 6 月 30 日,未發現本公司的長期股權投資存在減值情形,故未提取長期股權投資減值準備。




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                          長春一東離合器股份有限公司 2013 年半年度報告


(九)投資性房地産

               項   目                 年初餘額              本期增加              本期減少         期末餘額

1.賬面原值合計                            7,153,613.08                   0                   0     7,153,613.08

房屋、建築物                               7,153,613.08                   0                   0     7,153,613.08

2.累計折舊和累計攤銷合計                   595,019.52             97,652.16                  0       692,671.68

房屋、建築物                                595,019.52             97,652.16                  0       692,671.68

3.投資性房地産凈值合計                    6,558,593.56                                             6,460,941.40

房屋、建築物                               6,558,593.56                                             6,460,941.40

4.投資性房地産減值準備合計                            0                  0                   0                0

房屋、建築物                                           0                  0                   0                0

5.投資性房地産賬面價值合計                6,558,593.56                                             6,460,941.40

房屋、建築物                               6,558,593.56                                             6,460,941.40

(十)固定資産
    1、固定資産情況

       項目               期初餘額               本期增加                本期減少                 期末餘額

一、賬面原值合計:        302,501,000.26          7,449,648.60            4,398,339.89            305,552,308.97

其中:房屋及建築物        129,608,454.85                    0.00                     0.00         129,608,454.85

機器設備                  164,032,846.42          7,182,126.79            3,869,850.53            167,345,122.68

運輸工具                    4,637,459.36               56,532.24               363,023.12           4,330,968.48

辦公設備及其他              4,222,239.63            210,989.57                 165,466.24           4,267,762.96

二、累計折舊合計:        136,113,269.11          5,363,724.21            2,914,550.46            138,562,442.86

其中:房屋及建築物         13,377,008.71          2,070,888.36                       0.00          15,447,897.07

機器設備                  118,742,299.23          2,814,504.65            2,585,522.88            118,971,281.00

運輸工具                    1,842,925.55            256,787.49                 226,677.99           1,873,035.05

辦公設備及其他              2,151,035.62            221,543.71                 102,349.59           2,270,229.74
三、固定資産賬面凈
                          166,387,731.15                                                          166,989,866.11
值合計
其中:房屋及建築物        116,231,446.14                                                          114,160,557.78

機器設備                   45,290,547.19                                                           48,373,841.68

運輸工具                    2,794,533.81                                                            2,457,933.43
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       項目               期初餘額                 本期增加          本期減少            期末餘額

辦公設備及其他              2,071,204.01                                                       1,997,533.22

四、減值準備合計            1,220,031.91                    0.00        672,680.76              547,351.15

其中:房屋及建築物                   0.00                   0.00                0.00                   0.00

機器設備                      853,550.63                    0.00        526,199.48              327,351.15

運輸工具                       83,364.63                    0.00         83,364.63                     0.00

辦公設備及其他                283,116.65                    0.00         63,116.65              220,000.00
五、固定資産賬面價
                          165,167,699.24                                                 166,442,514.96
值合計
其中:房屋及建築物        116,231,446.14                                                  114,160,557.78

機器設備                   44,436,996.56                                                      48,046,490.53

運輸工具                    2,711,169.18                                                       2,457,933.43

辦公設備及其他              1,788,087.36                                                       1,777,533.22
    本期折舊額 5,363,724.21 元。
    2、期末無暫時閒置的固定資産;
    3、公司無通過融資租賃租入的固定資産;
    4、公司無通過經營租賃租出的固定資産;
    5、公司期末無持有待售的固定資産情況;
    6、期末無未辦妥産權證書的固定資産。

(十一) 在建工程

    1、在建工程情況

                                     期末餘額                                     年初餘額
      項   目
                       賬面餘額      減值準備           賬面價值     賬面餘額     減值準備      賬面價值
360 萬套離合器上
                        389,334.40          0.00        389,334.40   389,334.40        0.00     389,334.40
能力技術改造項目
      合   計           389,334.40          0.00        389,334.40   389,334.40        0.00     389,334.40




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         2、重大在建工程項目變動情況:

                                                                            工程投入     工程                 其中:本期   本期利
                                     期初      本期      轉入固     其他                      利息資本化                             資金
 工程項目名稱         預算數                                                 佔預算      進度                 利息資本     息資本           期末餘額
                                     餘額      增加      定資産     減少                        累計金額                             來源
                                                                            比例(%)      (%)                   化金額      化率(%)
  360 萬套離合器
上能力技術改造      52,020,000.00 389,334.40     0.00        0.00    0.00         0.01    0.83         0.00         0.00      0.00   自籌   389,334.40
項目
    合    計        52,020,000.00 389,334.40     0.00        0.00    0.00         0.01    0.83         0.00         0.00      0.00          389,334.40

         3、截至 2013 年 6 月 30 日,未發現本公司的在建工程存在減值情形,故未計提在建工程減值準備。
          (本頁此處以下無正文)




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(十二)無形資産
    1、無形資産情況

           項   目             期初餘額             本期增加       本期減少     期末餘額
1、賬面原值合計                15,068,684.29           12,000.00         0.00   15,080,684.29
土地使用權                     11,740,430.35                0.00         0.00   11,740,430.35
應用軟體                        2,353,373.14           12,000.00         0.00    2,365,373.14
專利技術                         660,714.29                 0.00         0.00     660,714.29
非專利技術                       314,166.51                 0.00         0.00     314,166.51
2、累計攤銷合計                 2,691,715.83          260,041.14         0.00    2,951,756.97
土地使用權                      1,082,404.62          121,113.96         0.00    1,203,518.58
應用軟體                        1,060,739.85          103,212.90         0.00    1,163,952.75
專利技術                         428,571.36            35,714.28         0.00     464,285.64
非專利技術                       120,000.00                 0.00         0.00     120,000.00
3、無形資産賬面凈值合計        12,376,968.46                0.00         0.00   12,128,927.32
土地使用權                     10,658,025.73                                    10,536,911.77
應用軟體                        1,292,633.29                                     1,201,420.39
專利技術                         232,142.93                                       196,428.65
非專利技術                       194,166.51                                       194,166.51
4、減值準備合計                  194,166.51                 0.00         0.00     194,166.51
土地使用權                              0.00                0.00         0.00              0
應用軟體                                0.00                0.00         0.00              0
專利技術                                0.00                0.00         0.00              0
非專利技術                       194,166.51                 0.00         0.00      194166.51
5、無形資産賬面價值合計        12,182,801.95                0.00         0.00   11,934,760.81
土地使用權                     10,658,025.73                                    10,536,911.77
應用軟體                        1,292,633.29                                     1,201,420.39
專利技術                         232,142.93                                       196,428.65
非專利技術                              0.00                                             0.00
  本期攤銷額 260,041.14 元。
(十三)長期待攤費用




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       項目                     期初餘額         本年增加額           本年攤銷額               期末餘額
房屋租賃費                          641,999.84            0.00                53,500.02               588,499.82
       合計                         641,999.84            0.00                53,500.02               588,499.82

(十四)遞延所得稅資産和遞延所得稅負債
    1、已確認的遞延所得稅資産和遞延所得稅負債

              項     目                            期末餘額                                期初餘額
遞延所得稅資産:
 壞賬準備                                                        958,845.44                           958,845.44
 存貨跌價準備                                                 1,411,850.34                           1,411,850.34
 預計負債                                                        885,308.76                           885,308.76
 未支付職工薪酬                                                        0.00                                 0.00
 固定資産減值準備                                                136,837.79                           136,837.79
 預提費用                                                        329,627.87                           329,627.87
 可用以後年度利潤彌補的虧損                                  4,379,227.45                            4,379,227.45
                  合計                                       8,101,697.65                            8,101,697.65

    *2013年6月30日長春一東離合器股份有限公司及長春一東零部件製造有限公司確認遞延所
得稅資産的稅率是15%,瀋陽一東四環離合器有限責任公司確認遞延所得稅資産的稅率是25%。
    2、 遞延所得稅資産對應的抵扣差異項目明細

             項          目                        期末金額                                期初金額
 壞賬準備                                                    6,122,247.56                            6,122,247.56

 存貨跌價準備                                                8,628,698.20                            8,628,698.20

 預計負債                                                    4,395,233.46                            4,395,233.46

 未支付的職工薪酬                                                      0.00                                  0.00

 固定值産減值準備                                                547,351.15                            547,351.15

 預提費用                                                     2,197,519.11                           2,197,519.11

 可用以後年度利潤彌補的虧損                                29,194,849.64                         29,194,849.64

             合          計                                51,085,899.12                         51,085,899.12

    3、未確認遞延所得稅資産的可抵扣暫時性差異明細:

             項      目                           期末餘額                                期初餘額
無形資産減值準備                                          194,166.51                           194,166.51



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                                 長春一東離合器股份有限公司 2013 年半年度報告



            合         計                                         194,166.51                        194,166.51

*本公司之子公司長春一東裝備製造有限責任公司已于 2010 年進行清算,截至 2013 年 6 月 30
日尚未清算完畢,預計未來期間不會産生經濟利益流入,故對該子公司形成的可抵扣暫時性差
異未確認遞延所得稅資産。
(十五)資産減值準備

                                                                               本期減少
       項        目                期初餘額       本期增加                                            期末餘額
                                                                      轉 回            轉 銷
       壞賬準備                    6,255,561.50   5,261,062.29       133,313.94              0.00    11,383,309.85
    存貨跌價準備                   8,662,634.35   3,288,168.42             0.00        229,592.29    11,721,210.48
  固定資産減值準備                 1,220,031.91            0.00            0.00        672,680.76       547,351.15
  無形資産減值準備                  194,166.51             0.00            0.00              0.00       194,166.51
       合        計               16,332,394.27   8,549,230.71       133,313.94        902,273.05    23,846,037.99
(十六)短期借款
    1、短期借款分類

                      項    目                              期末餘額                           年初餘額
                  質押借款                                                      0.00                             0.00
                  信用借款                                          80,000,000.00                   130,000,000.00
                      合    計                                      80,000,000.00                   130,000,000.00

    2、短期借款的説明:
    (1)2012 年 11 月 15 日,公司與兵工財務有限責任公司簽訂借款合同,取得借款 20,000,000.00
元,用於臨時週轉,借款期限為:2012 年 11 月 15 日至 2013 年 11 月 15 日;
    (2)2012 年 11 月 23 日,公司與兵工財務有限責任公司簽訂委託借款合同,取得借款
20,000,000.00 元,用於臨時週轉,借款期限為:2012 年 11 月 23 日至 2013 年 11 月 22 日;
    (3)2012 年 11 月 16 日,公司與中國建設銀行吉林省分行簽訂借款合同,取得借款 30,000,000.00
元,用於臨時週轉,借款期限為 2012 年 11 月 16 日至 2013 年 11 月 15 日。
    (4)2013 年 6 月 6 日,公司與兵工財務有限責任公司簽訂委託借款合同,取得借款 10,000,000.00
元,用於臨時週轉,借款期限為:2013 年 6 月 6 日至 2014 年 6 月 6 日;
(十七)應付票據

                  種 類                                    期末餘額                            年初餘額
            銀行承兌匯票                                          126,010,541.24                    104,067,714.83



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                 合計                                         126,010,541.24                     104,067,714.83

    *2013 年將到期的金額 126,010,541.24 元。
(十八) 應付賬款
    1、應付賬款項目

                  項目                                    期末餘額                          期初餘額
              一年以內                                         143,847,828.67                    130,691,135.43
              一至二年                                           11,207,809.22                     13,389,084.25
              二至三年                                           19,022,416.99                     14,978,600.67
              三年以上                                            2,443,778.46                      2,482,228.05
              合        計                                     176,521,833.34                    161,541,048.40

    2、期末數中無欠持本公司 5%以上(含 5%)表決權股份的股東單位款項。
    3、本公司與關聯方的往來詳見附注五-3 關聯方應收、應付款項餘額。
(十九)預收賬款
    1、預收賬款項目

           項目                             期末餘額                                    期初餘額
        一年以內                                          2,526,977.34                              2,247,769.08
        一至二年                                            21,740.99                                  53,697.98
        二至三年                                           136,037.99                                130,342.60
        三年以上                                            51,988.34                                  69,476.50
        合       計                                       2,736,744.66                              2,501,286.16

    2、期末餘額中無預收持本公司 5%以上(含 5%)表決權股份的股東單位款項。
    3、期末餘額中無預收關聯方款項。
(二十)應付職工薪酬

             項目                    期初餘額              本期增加              本期減少          期末餘額
 (1)工資、獎金、津貼和補貼             619,321.06          29,190,683.92         29,190,683.92       619,321.06
 (2)職工福利費                               0.00           1,265,529.30          1,093,323.40       172,205.90
 (3)社會保險費                        1,340,640.06         10,570,856.72          6,450,519.92     5,460,976.86
 其中:醫療保險費                      -505,500.62          4,065,981.06          4,018,235.41      -457,754.97
      基本養老保險費                  1,733,828.05          5,539,855.63          1,873,066.74     5,400,616.94
      失業保險費                       112,312.63             600,079.69           194,277.43        518,114.89



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            項目                          期初餘額             本期增加               本期減少        期末餘額
       工傷保險費                                 0.00           231,050.75             231,050.75              0.00
       生育保險費                                 0.00           133,889.59             133,889.59              0.00
 (4)住房公積金                              -155,284.17         3,751,252.00           3,256,276.00     339,691.83
 (5)工會經費                                968,373.22           539,809.36             568,998.53      939,184.05
 (6)職工教育經費                           3,142,920.87          405,097.71             403,063.85     3,144,954.73
            合計                           5,915,971.04        45,723,229.01          40,962,865.62   10,676,334.43
(二十一) 應交稅費

                 稅費項目                                      期末餘額                          期初餘額
                   增值稅                                            4,583,271.69                      1,822,445.71
               企業所得稅                                            2,043,812.95                      2,257,606.61
               個人所得稅                                                 27,445.66                         27,512.34
           城市維護建設稅                                              322,412.08                        129,598.49
                   房産稅                                                 29,202.34                              0.00
               教育費附加                                              230,294.34                           92,570.34
                   印花稅                                                 23,019.61                         16,987.00
               土地使用稅                                                 60,902.00                              0.00
                 合          計                                      7,320,360.67                      4,346,720.49
    *應交稅費期末餘額較期初餘額增加 68.41%主要係本期應交未交的增值稅增加所致。

(二十二) 應付股利
                 單位名稱                                      期末餘額                          年初餘額
南韓東進株式會社                                                       4,863,360.41
                      合計                                             4,863,360.41
(二十三)其他應付款
    1、其他應付款項目

                   項目                                        期末餘額                          期初餘額
                 一年以內                                            5,092,500.44                      6,093,427.05
                 一至二年                                            2,628,123.46                      3,475,822.31
                 二至三年                                            3,453,533.00                     11,024,396.12
                 三年以上                                            9,447,079.95
                 合      計                                         20,621,236.85                     20,593,645.48


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       2、期末數中欠持本公司 5%以上(含 5%)表決權股份的股東單位款項。

                   單位名稱                               期末餘額                          期初餘額

         吉林東光集團有限公司                                     8,172,295.31                       8,180,605.91

                       合計                                       8,172,295.31                       8,180,605.91

       3、本公司與關聯方的往來詳見附注五-3 關聯方應收、應付款項餘額。
(二十四)其他流動負債

                  項      目                            期末餘額                              期初餘額
                  遞延收益                                      49,391,716.20                           48,451,292.20
                  預提費用                                       1,473,122.16                             406,502.07
                  合      計                                    50,864,838.36                           48,857,794.27

(二十五)專項應付款

        項        目              期初餘額           本期增加      本期減少             期末餘額         備註説明
        專項撥款                 200,000.00            0.00             0.00            200,000.00
        合        計             200,000.00            0.00             0.00            200,000.00

       *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,截至 2013 年 6 月 30 日,該項目尚未完
成。
(二十六)預計負債

  項         目         期初餘額          本期增加        本期減少         期末餘額                   備註

産品品質保證                                                                               按照公司會計政策計算提
                        4,395,233.46   15,137,449.17     9,257,056.72    10,275,625.91
                                                                                           取的産品品質索賠款。
  合         計         4,395,233.46   15,137,449.17     9,257,056.72    10,275,625.91

(二十七)股本

                                                         本年變動增(+)減(-)
   項        目            期初餘額                                                                    期末餘額
                                          發行新股     送股 公積金轉股          其他       小計
一、有限售條件的流通 A 股

國有法人持股                       0.00        0.00      0.00           0.00     0.00       0.00                0.00
境內非國有法人
                                   0.00        0.00      0.00           0.00     0.00       0.00                0.00
持股


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                          長春一東離合器股份有限公司 2013 年半年度報告



                                                 本年變動增(+)減(-)
   項       目       期初餘額                                                                 期末餘額
                                    發行新股    送股 公積金轉股        其他      小計

境內自然人持股               0.00       0.00     0.00          0.00      0.00      0.00                    0.00
   小       計               0.00       0.00     0.00          0.00      0.00      0.00                    0.00

二、無限售條件的流通 A 股
  人民幣普通股     141,516,450.00       0.00     0.00          0.00      0.00      0.00     141,516,450.00

三、股本總額       141,516,450.00       0.00     0.00          0.00      0.00      0.00     141,516,450.00

(二十八)資本公積

     項      目            期初餘額             本期增加              本期減少              期末餘額

     股本溢價                87,289,833.82              0.00                    0.00         87,289,833.82

   其他資本公積               1,827,641.19              0.00                    0.00          1,827,641.19

     合      計              89,117,475.01              0.00                    0.00         89,117,475.01

(二十九)盈餘公積

          項目             期初餘額             本期增加              本期減少              期末餘額

法定盈餘公積                 23,930,522.50              0.00                    0.00         23,930,522.50

(三十)專項儲備

     項       目                     期初餘額                                 期末餘額

    安全生産費                                   700,669.22                                            -

     合       計                                 700,669.22                                            -

(三十一)未分配利潤

                            項目                                                 金額

 調整前 上年末未分配利潤                                                                  53,513,176.66

 調整 年初未分配利潤合計數(調增+,調減-)

 調整後 年初未分配利潤                                                                    53,513,176.66

 加:本期歸屬於母公司所有者的凈利潤                                                       10,425,702.52

 減:提取法定盈餘公積




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                           長春一東離合器股份有限公司 2013 年半年度報告



                            項目                                                   金額

提取任意盈餘公積

提取一般風險準備

應付普通股股利                                                                                            -

轉作股本的普通股股利

期末未分配利潤                                                                              63,938,879.18

   (三十二)營業收入和營業成本
    1、營業收入、營業成本

            項      目                              本期金額                             上期金額
          主營業務收入                                    324,960,903.62                         313,142,398.89
          其他業務收入                                       6,056,647.18                          9,007,390.69
            合      計                                    331,017,550.80                         322,149,789.58


            項      目                              本期金額                             上期金額
          主營業務成本                                    240,679,412.86                         245,173,540.19
          其他業務支出                                       1,111,849.37                          2,522,102.17
            合      計                                    241,791,262.23                         247,695,642.36
    2、主營業務(分産品)

                                       本期金額                                    上期金額
     産品名稱
                            營業收入              營業成本              營業收入                 營業成本
  汽車零部件産品           324,960,903.62         240,679,412.86        313,142,398.89           245,173,540.19
     合   計               324,960,903.62         240,679,412.86        313,142,398.89           245,173,540.19

    3、公司前五名客戶的營業收入情況

                客戶名稱                          營業收入總額           佔公司全部營業收入的比例(%)

一汽解放汽車有限公司                                   112,234,770.30                    34.54
一汽解放青島汽車有限公司                                31,069,509.52                     9.56
瀋陽航太三菱汽車發動機製造有限公司                      29,308,223.26                     9.02
重慶長安汽車股份有限公司                                13,156,129.51                     4.05



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                  客戶名稱                          營業收入總額             佔公司全部營業收入的比例(%)

柳州五菱柳機動力有限公司                                     12,535,698.11                     3.86
                合計                                       198,304,330.70                     61.03
(三十三)營業稅金及附加

            項        目                     本期金額                    上期金額                 計繳標準
             營業稅                                   500.00                      27,500.00            5%
         城市維護建設稅                          1,329,215.89                1,141,920.31              7%
           教育費附加                             949,439.91                  815,657.35              2%、3%
             房産稅                                        0.00                        0.00            12%
            合        計                         2,279,155.80                1,985,077.66

(三十四)銷售費用
   公司本期銷售費用總額為 25,929,034.95 元,上年同期銷售費用總額為 22,746,891.83 元,其中
主要項目如下:

                 項        目                             本期金額                            上期金額
 索賠費                                                           14,443,631.68                       11,071,315.26
 運輸費                                                            4,988,943.75                        4,999,478.13
 職工薪酬                                                          2,906,286.06                        3,079,520.75
 倉儲保管費                                                        1,753,567.99                        2,022,202.14
 差旅費                                                            1,243,324.01                        1,251,413.92

(三十五)管理費用
   公司本期管理費用總額為 30,219,638.88 元,上年同期管理費用總額為 34,564,470.75 元,其中
主要項目如下:

                 項        目                             本期金額                            上期金額
職工薪酬
                                                                  12,754,927.58                       11,738,090.67
業務招待費
                                                                   1,936,064.05                        1,940,591.97
差旅費
                                                                    947,880.62                          836,353.41
稅金
                                                                   1,065,204.48                        1,268,058.74
研究與開發費
                                                                   7,296,383.99                       10,795,520.29
(三十六)財務費用

                 類        別                             本期金額                            上期金額



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                                     長春一東離合器股份有限公司 2013 年半年度報告



                    類         別                               本期金額                       上期金額
利息支出                                                                 3,311,833.33                4,083,767.51
  減:利息收入                                                             183,796.32                  341,496.55
   減:現金折扣                                                             93,637.79                  185,768.44
匯兌損益                                                                    46,060.09                      2,501.36
手續費                                                                      71,143.42                     96,919.88
貼現息                                                                     173,391.76                     95,572.23
                    合         計                                       3,324,994.49                 3,751,495.99
(三十七)資産減值損失

                         項         目                                本期金額                  上期金額
壞賬損失                                                                   5,091,506.92                   445,854.05

存貨跌價損失                                                               3,288,168.42                -227,357.62

                         合         計                                     8,379,675.34                   218,496.43

(三十八)營業外收入
       1、營業外收入情況

                                                                                               本期計入當期非經
               項         目                        本期金額                 上期金額
                                                                                                常性損益的金額
非流動資産處置利得合計                                  597,061.07                  9,005.28           597,061.07
其中:處置固定資産利得                                  596,420.04                  9,005.28           596,420.04
政府補助                                               1,113,500.00                                  1,113,500.00
其他                                                      7,828.00                 31,816.84               7,828.00
               合         計                           1,718,389.07                40,822.12         1,718,389.07
       2、政府補助明細

          項         目                     批准機關                       批准文件                   金額
                                         長春市智慧財産權
         專利支援費                                         關於印發《長春市專利扶持計劃                  3,500.00
                                               局           實施方案》的通知

                                         長春市高新技術
          科技創新                                                    長高開字[2013]1 號               30,000.00
                                           産業開發區
                                         吉林省人力和社
         博士後經費                                                                                    80,000.00
                                            會保障廳



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                           長春一東離合器股份有限公司 2013 年半年度報告



        項      目                批准機關                        批准文件                         金額
        商標補貼                吉林省人民政府              吉政辦發[2010]38 號                1,000,000.00
        合      計                                                                             1,113,500.00

(三十九)營業外支出

             項目                     本期金額                    上期金額              本期計入當期非經
                                                                                        常性損益的金額
 非流動資産處置損失合計                       56,668.54                                              56,668.54
 其中:固定資産處置損失                       56,668.54                                              56,668.54
 對外捐贈                                          0.00                                                   0.00
 罰款、滯納金                                  9,191.66                     80,156.29                 9,191.66
 防洪基金                                          0.00                                                   0.00
 其他                                        230,162.00                    432,728.10               230,162.00
             合計                            296,022.20                    512,884.39               296,022.20
(四十)所得稅費用

                     項    目                                  本期金額                    上期金額
    按稅法及相關規定計算的當期所得稅                                2,922,234.97               2,653,924.28
                    遞延所得稅                                                                     -355,607.66
                     合    計                                       2,922,234.97               2,298,316.62
(四十一)基本每股收益和稀釋每股收益的計算過程

        項目                                   本期金額                                 上期金額
歸屬於母公司所有者的凈利潤                                 10,425,702.52                           2,152,860.63
期初股本總額                                              141,516,450.00                       141,516,450.00

本期增加股本
其中:資本公積轉增股本
盈餘公積轉增股本
轉作股本的普通股股利
吸收自然人入股
本期增加股本月份
其中:資本公積轉增股本
盈餘公積轉增股本
轉作股本的普通股股利


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         項目                                    本期金額                        上期金額
吸收自然人入股
本期減少股本
本期減少股本月份
當期股本加權平均數                                       141,516,450.00                 141,516,450.00

基本每股收益                                                     0.074                           0.015

    *1、基本每股收益=P0÷ S
    S= S0+S1+Si× Mi÷ M0-Sj× Mj÷ M0-Sk
    其中:P0 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;M0 報告期月份數;Mi 為增加股份次月起至報告期期末
的累計月數;Mj 為減少股份次月起至報告期期末的累計月數。
    *2、因公司不存在稀釋性潛在普通股,故公司稀釋每股收益等於基本每股收益。
(四十二)現金流量表附注
   1、公司本期收到的其他與經營活動有關的現金為 991,844.32 元,其中主要項目如下:

                      項       目                                         本期金額

                      政府補助                                                          913,500.00

                      罰款收入                                                               7,708.00

                      利息收入                                                              28,693.40

                         其他                                                               41,942.92

                       合    計                                                         991,844.32
    2、公司本期支付的其他與經營活動有關的現金為 17,293,463.73 元,其中主要項目如下:

                      項       目                                         本期金額
                  人身傷害賠償款                                                             30,162.00
                      期間費用                                                         17,263,301.73
                      合        計                                                     17,293,463.73
(四十三)現金流量表補充資料
    1、現金流量表補充資料


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                            長春一東離合器股份有限公司 2013 年半年度報告



                       項      目                              本期金額           上期金額
1、將凈利潤調節為經營活動現金流量
凈利潤                                                            17,593,921.01       8,417,335.67

加:資産減值準備                                                   8,379,675.34        218,496.43

固定資産折舊、油氣資産折耗、生産性生物資産折舊                     5,363,724.21       5,841,506.36

無形資産攤銷                                                        260,041.14         237,628.20

長期待攤費用攤銷                                                      53,500.02          53,500.02

處置固定資産、無形資産和其他長期資産的損失
                                                                    -540,392.53
(收益以“-”號填列)
固定資産報廢損失(收益以“-”號填列)                                       0.00
公允價值變動損失(收益以“-”號填列)                                       0.00
財務費用(收益以“-”號填列)                                       3,324,994.49       3,751,495.99

投資損失(收益以“-”號填列)                                               0.00
遞延所得稅資産減少(增加以“-”號填列)                                     0.00
遞延所得稅負債增加(減少以“-”號填列)                                     0.00
存貨的減少(增加以“-”號填列)                                     5,699,768.34       3,182,079.78

經營性應收項目的減少(增加以“-”號填列)                         -82,432,940.86     -58,107,029.02

經營性應付項目的增加(減少以“-”號填列)                          45,086,003.20      45,516,953.33

其       他                                                                0.00
經營活動産生的現金流量凈額                                         2,788,294.36       9,111,966.76

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                                                    53,394,957.46      87,238,692.88

減:現金的期初餘額                                                97,385,387.62     106,473,691.08

加:現金等價物的期末餘額
減:現金等價物的期初餘額
現金及現金等價物凈增加額                                         -43,990,430.16     -19,234,998.20

     2、現金和現金等價物的構成:

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                           長春一東離合器股份有限公司 2013 年半年度報告



                      項        目                                 期末餘額                年初餘額
一、現        金                                                     53,394,957.46           97,385,387.62
其中:庫存現金                                                         113,929.88              104,283.93
     可隨時用於支付的銀行存款                                        21,993,821.65           59,932,829.25
     可隨時用於支付的其他貨幣資金                                    31,287,205.93           37,348,274.44
     可用於支付的存放中央銀行款項
     存放同業款項
     拆放同業款項
二、現金等價物
其中:三個月內到期的債券投資
三、期末現金及現金等價物餘額                                         53,394,957.46           97,385,387.62

附注六、關聯方及關聯交易
(一)本企業的母公司情況

      母公司名稱            關聯關係        企業類型        註冊地       法人代表          業務性質

吉林東光集團有限公司       本公司股東       有限責任        長春市           于中赤     光學儀器、汽車零
                                                                                        部件、機械加工

     接上表

                   母公司對本
                                     母公司對本企業的
   註冊資本        企業持股比                               本企業最終控制方             組織機構代碼
                                       表決權比例(%)
                     例(%)
 300,000,000.00      37.01                37.01             中國兵器工業集團              70253326-6

     注:1、本公司控股股東為吉林東光集團有限公司,公司的最終控股方為中國兵器工業集團。
     2、中國兵器工業集團在本公司持有股份為零,因其持有東北工業集團有限公司 100%股權,
東北工業集團有限公司持有公司控股股東吉林東光集團有限公司 77%的股權,從而成為本公司
存在控制關係的關聯方。
(二)本公司的子公司情況

                                                         企業
           子公司全稱                  子公司類型                  註冊地      法人       業務性質
                                                         類型
 瀋陽一東四環離合器有限責任公司       本公司之子公司    有限責任    瀋陽市     王維廷   汽車零部件製造
長春一東汽車零部件製造有限責任公
                                 本公司之子公司         有限責任    長春市     王維廷   汽車零部件製造

 長春一東裝備製造有限責任公司         本公司之子公司    有限責任    長春市     李明泉   汽車零部件製造

     接上表

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                          長春一東離合器股份有限公司 2013 年半年度報告



                                                         持股比例      表決權
           子公司全稱                    註冊資本                                 組織機構代碼
                                                            (%)        比例(%)
瀋陽一東四環離合器有限責任公司        19,109,939.00 元     51.00         51.00     72091902-3
長春一東汽車零部件製造有限責任公司   1,265,000.00 美元    56.00          56.00     75619717-3
長春一東裝備製造有限責任公司           1,900,000.00 元    52.32          52.32     76715521-9

(三)本公司無合營和聯營企業
(四)本公司的其他關聯方情況

                    其他關聯方名稱                                其他關聯方與本公司的關係
中國第一汽車集團公司 HQE 項目組                                     本公司股東控制的企業
一汽解放汽車銷售公司(一汽貿易總公司)                                本公司股東控制的企業
中國第一汽車股份有限公司技術中心                                    本公司股東控制的企業
一汽專用汽車有限公司.                                               本公司股東控制的企業
一汽客車有限公司                                                    本公司股東控制的企業
一汽解放青島汽車有限公司                                            本公司股東控制的企業
一汽解放汽車有限公司無錫柴油機廠                                    本公司股東控制的企業
一汽解放汽車有限公司                                                本公司股東控制的企業

一汽解放青島汽車有限公司成都分廠                                    本公司股東控制的企業

一汽-大眾汽車有限公司                                               本公司股東控制的企業
一汽轎車銷售有限公司                                                本公司股東控制的企業
一汽轎車股份有限公司                                                本公司股東控制的企業
一汽吉林汽車有限公司                                                本公司股東控制的企業
天津一汽夏利汽車股份有限公司內燃機製造分公司                        本公司股東控制的企業
天津一汽夏利汽車股份有限公司産品開發中心                            本公司股東控制的企業
天津一汽夏利汽車股份有限公司                                        本公司股東控制的企業
道依茨一汽(大連)柴油機有限公司                                    本公司股東控制的企業
一汽解放柳州特種汽車有限公司                                        本公司股東控制的企業
中國第一汽車集團進出口公司                                          本公司股東控制的企業
長春一汽華陽建設工業有限公司                                        本公司股東控制的企業
山東篷翔汽車有限公司                                              本公司控股股東控制的企業
吉林東光精密機械廠                                                本公司控股股東控制的企業
內蒙古北方重型汽車股份有限公司                                    本公司最終控制方控制的企業



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                         長春一東離合器股份有限公司 2013 年半年度報告



吉林市江機機械設備製造有限公司                                  本公司控股股東控制的企業
吉林大華機械製造有限公司德惠分公司                              本公司控股股東控制的企業
吉林大華機械製造有限公司                                        本公司控股股東控制的企業
重慶北奔變速器製造有限公司                                     本公司最終控制方控制的企業
重慶鐵馬工業集團有限公司                                       本公司最終控制方控制的企業
重慶北奔汽車有限公司                                           本公司最終控制方控制的企業
江麓機電集團有限公司                                           本公司最終控制方控制的企業
北京北方華德尼奧普蘭客車股份有限公司                           本公司最終控制方控制的企業
包頭北奔重型汽車有限公司                                       本公司最終控制方控制的企業
包頭北奔重型汽車有限公司蓬萊分公司                             本公司最終控制方控制的企業
包頭北奔重型汽車有限公司備件分公司                             本公司最終控制方控制的企業
兵工財務有限責任公司                                           本公司最終控制方控制的企業

(五)關聯交易
    1、存在控制關係且已納入本公司合併會計報表範圍的子公司,其相互間交易及母子公司交
易已作抵銷
    2、購銷商品、提供和接受勞務的關聯交易

                                                           本期金額                  上期金額
                       關聯交     關聯交易定價方
      關聯方                                                          佔同類                    佔同類
                       易事項     式及決策程式
                                                        金額          交易比      金額          交易比
                                                                      例(%)                     例(%)
中國第一汽車股份有                以市場價格為基礎
                       銷售貨物                         117,046.54       0.04            0.00
限公司技術中心                        的協議價格

一汽專用汽車有限公                以市場價格為基礎
                       銷售貨物                         371,990.78       0.11     399,345.60      0.13
司.                                   的協議價格

                                  以市場價格為基礎
一汽客車有限公司       銷售貨物                         385,936.06       0.12     275,215.09      0.09
                                      的協議價格

一汽解放青島汽車有                以市場價格為基礎
                       銷售貨物                      31,069,509.52       9.56   31,855,841.51    10.17
限公司                                的協議價格

一汽解放汽車有限公                以市場價格為基礎
                       銷售貨物                        3,664,150.60      1.13    3,652,743.74     1.17
司無錫柴油機廠                        的協議價格

一汽解放汽車有限公                以市場價格為基礎
                       銷售貨物                      112,234,770.30     34.54   97,491,286.00    31.28
司                                    的協議價格

一汽解放青島汽車有                以市場價格為基礎
                       銷售貨物                        1,901,898.28      0.59
限公司成都分廠                        的協議價格



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                                                          本期金額                 上期金額
                       關聯交     關聯交易定價方
      關聯方                                                         佔同類                   佔同類
                       易事項     式及決策程式
                                                        金額         交易比     金額          交易比
                                                                     例(%)                    例(%)
一汽-大眾汽車有限公               以市場價格為基礎
                       銷售貨物                       8,488,306.54      2.61
司                                    的協議價格

一汽轎車銷售有限公                以市場價格為基礎
                       銷售貨物                          13,097.50      0.00     51,292.50      0.02
司                                    的協議價格

一汽吉林汽車有限公                以市場價格為基礎
                       銷售貨物                         750,746.06      0.23    180,319.47      0.06
司                                    的協議價格

天津一汽夏利汽車股
                                  以市場價格為基礎
份有限公司內燃機制     銷售貨物                       7,175,913.32      2.21   8,826,051.06     2.82
                                      的協議價格
造分公司

天津一汽夏利汽車股                以市場價格為基礎
                       銷售貨物                       1,917,114.56      0.59   2,838,687.68     0.91
份有限公司                            的協議價格

道依茨一汽(大連)柴              以市場價格為基礎
                       銷售貨物                         220,936.47      0.07   2,608,440.10     0.83
油機有限公司                          的協議價格

一汽解放柳州特種汽                以市場價格為基礎
                       銷售貨物                       1,406,645.47      0.43    831,830.55      0.27
車有限公司                            的協議價格

山東篷翔汽車有限公                以市場價格為基礎
                       銷售貨物                           8,303.42      0.00    215,396.24      0.07
司                                    的協議價格

                                  以市場價格為基礎
吉林東光精密機械廠     採購貨物                          45,121.60      0.99    118,648.74      3.19
                                      的協議價格

吉林大華機械製造有                以市場價格為基礎
                       採購貨物                          30,137.38      0.66
限公司德惠分公司                      的協議價格

重慶北奔汽車有限公                以市場價格為基礎
                       銷售貨物                         116,017.09      0.04    748,899.15      0.24
司                                    的協議價格

北京北方華德尼奧普                以市場價格為基礎
                       銷售貨物                         160,395.17      0.05      7,178.32         0
蘭客車股份有限公司                    的協議價格

包頭北奔重型汽車有                以市場價格為基礎
                       銷售貨物                         919,033.33      0.28   2,072,217.95     0.66
限公司                                的協議價格
包頭北奔重型汽車有                以市場價格為基礎
                       銷售貨物                       3,178,942.74      0.98   5,392,942.74     1.72
限公司蓬萊分公司                      的協議價格

包頭北奔重型汽車有                以市場價格為基礎
                       銷售貨物                         163,015.38      0.05
限公司備件分公司                      的協議價格

吉林東光集團有限公                以市場價格為基礎
                       採購貨物                          38,625.28      1.28     41,223.39      1.17
司                                    的協議價格

   3、關聯方應收、應付款項



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                                                  期末餘額                      期初餘額
項目名稱            關聯方
                                          賬面餘額         壞賬準備     賬面餘額        壞賬準備
應收賬款   重慶鐵馬工業集團有限公司            22,250.00         0.00     342,250.00       54,000.00
應收賬款   重慶北奔汽車有限公司               176,292.00    13,591.00     275,552.00              0

應收賬款   一汽解放汽車有限公司長春
                                          1,402,125.79     561,502.49    1,066,896.58     239,887.37
           特種車分公司
應收賬款   一汽客車有限公司                   385,336.75                  435,590.13              0
應收賬款   一汽解放青島汽車有限公司      14,314,031.91                  15,371,730.49             0

應收賬款   一汽解放汽車有限公司無錫
                                          3,185,653.18                   2,520,191.44             0
           柴油機廠
應收賬款   一汽解放汽車有限公司          78,366,500.20                  59,022,194.89             0
應收賬款   一汽吉林汽車有限公司               803,978.06                  146,522.14              0
應收賬款   天津一汽夏利汽車股份有限
                                          3,516,313.26                   3,240,494.68             0
           公司內燃機製造分公司
應收賬款   天津一汽夏利汽車股份有限
                                          1,119,712.44                   1,076,034.69             0
           公司
應收賬款   江麓機電集團有限公司               202,364.80    87,192.65     302,364.80       29,358.16
應收賬款   吉林大華機械製造有限公司           384,089.85                  585,384.32              0
應收賬款   道依茨一汽(大連)柴油機
                                               83,113.66                  822,139.83              0
           有限公司
應收賬款   北京北方華德尼奧普蘭客車
                                              274,158.08                  116,495.73              0
           股份有限公司
應收賬款   包頭北奔重型汽車有限公司       1,119,272.86      69,967.33     645,720.52              0

應收賬款   一汽解放柳州特種汽車有限
                                          3,333,989.19     763,761.61    1,968,213.99      25,347.42
           公司
應收賬款   包頭北奔重型汽車有限公司
                                          4,323,208.98                   4,065,189.13             0
           蓬萊分公司
應收賬款   山東篷翔汽車有限公司               135,460.02    28,142.51     130,464.80              0

應收賬款   中國第一汽車股份有限公司
                                              110,610.34                  114,166.26              0
           技術中心
應收賬款   一汽解放青島汽車有限公司
                                          1,125,220.99                             0              0
           成都分廠
應收賬款   一汽轎車股份有限公司                                           821,987.64              0
應收賬款   一汽大眾汽車有限公司               501,648.19                  300,299.70              0

應收賬款   包頭北奔重型汽車有限公司
                                          1,089,232.24     341,292.12     928,504.24              0
           備件分公司


項目名稱              關聯方                        期末餘額                   期初餘額


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                        長春一東離合器股份有限公司 2013 年半年度報告



                                                賬面餘額         壞賬準備        賬面餘額        壞賬準備
其他應收款    重慶北奔變速器製造有限公司            32,100.00          0.00         32,100.00           0.00


   項目名稱                      關聯方名稱                            期末餘額                 期初餘額
   預付賬款        長春一汽華陽建設工業有限公司                               16,420.00            16,420.00


   項目名稱                      關聯方名稱                            期末餘額                 期初餘額
   應付賬款        吉林大華機械製造有限公司德惠分公司                              0.00           166,033.74
   應付賬款        吉林東光精密機械廠                                         52,908.42            55,116.17
   應付賬款        吉林大華機械製造有限公司                                    2,750.00             2,750.00


   項目名稱                      關聯方名稱                            期末餘額                 期初餘額
   預收賬款        一汽解放汽車銷售公司(一汽貿易總公司)                129,101.13               129,101.13
   預收賬款        內蒙古北方重型汽車股份有限公司                       24,300.03               24,300.03


      項目名稱               關聯方名稱                     期末餘額                      期初餘額
     其他應付款         吉林東光集團公司                         8,172,295.31                   8,180,605.91
     其他應付款         吉林東光精密機械廠                         110,442.47                     110,442.47

     其他應付款         吉林市江機機械設備                                                        298,400.58
                                                                   298,400.58
                        製造有限公司
    4、關聯方資金拆借
    向關聯方拆入資金

        關聯方             拆入金額                起始日                   到期日                  説明
 兵工財務有限責任公司      10,000,000.00   2013 年 6 月 6 日         2014 年 6 月 6 日
 兵工財務有限責任公司      20,000,000.00   2012 年 11 月 23 日      2013 年 11 月 22 日
 兵工財務有限責任公司      20,000,000.00   2012 年 11 月 16 日      2013 年 11 月 15 日

    截止 2013 年 6 月 30 日,本公司存放在兵器財務有限責任公司存款 4,510,857.60 元。
附注七、股份支付

    截止本財務報表簽發日,本公司未發生影響財務報表閱讀的股份支付事項。
附注八、或有事項

    1、經公司 2012 年 4 月 15 日股東大會決議通過,公司自 2012 年 4 月起,採用固定比例在每


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                             長春一東離合器股份有限公司 2013 年半年度報告



月度末計提品質索賠預計負債。根據本公司及子公司目前産品品質狀態情況,確定的計提比例
分別為:母公司 3.8%,子公司長春一東汽車零部件製造有限責任公司 8%,子公司瀋陽一東離合
器有限公司 3%。公司每報告期末統計實際三包索賠率,與標準計提比率比較,實際索賠率與計
提標準比較連續三年同向偏差率達到 30%的,由經營層提出修正並由董事會重新確認計提比例。
公司本期計提預計應負擔的三包索賠費 15,137,449.17 元;
       2、截至 2013 年 6 月 30 日,本公司已背書給其他方但尚未到期的票據金額為 79,978,868.80
元;
       3、截至 2013 年 6 月 30 日,本公司已貼現但尚未到期的票據金額為 5,432,493.77 元。

      除上述事項外,截止本財務報表簽發日,本公司未發生影響財務報表閱讀的重大或有事項。
附注九、承諾事項
      截止本財務報表簽發日,本公司未發生影響財務報表閱讀的重大承諾事項。
附注十、資産負債表日後事項
      截止本財務報表日,本公司未發生影響財務報表閱讀的重大資産負債表日後事項。
附注十一、其他重要事項説明
       截止本財務報表簽發日,本公司未發生其他需要披露的重大事項。
附注十二、母公司財務報表主要項目註釋
(一)應收賬款
       1、應收賬款按種類披露

                                      期末餘額                                            期初餘額

   種       類           賬面餘額                 壞賬準備                  賬面餘額                   壞賬準備
                                     比例                                                比例
                       金額                      金額        比例(%)      金額                       金額        比例(%)
                                     (%)                                                 (%)
單項金額重大的應                                                       39,976,236.18      26.43           0.00      0.00
                     42,066,311.54    25.99             0       0.00
      收賬款
單項金額不重大但
按信用風險特徵組                                                        3,479,627.88       2.30   3,479,627.88    100.00
                      3,475,377.88     2.15   3,475,377.88    100.00
合後該組合的風險
  較大的應收賬款
其他不重大應收賬
                    116,283,479.31    71.86   3,648,441.42      3.14 107,774,894.21       71.27    530,092.77       0.49
        款
   合       計      161,825,168.73   100.00   7,123,819.30      4.40 151,230,758.27      100.00   4,009,720.65      2.65

       2、採用賬齡分析法計提壞賬準備的應收賬款:

                                 期末餘額                                              期初餘額

 賬       齡            賬面餘額                                          賬面餘額
                                                 壞賬準備                                             壞賬準備
                                       比例                                               比例
                      金額                                             金額
                                       (%)                                                (%)

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                              長春一東離合器股份有限公司 2013 年半年度報告



                                  期末餘額                                                期初餘額

 賬      齡              賬面餘額                                                賬面餘額
                                                     壞賬準備                                               壞賬準備
                                       比例                                                   比例
                       金額                                                   金額
                                       (%)                                                    (%)
 一年以內            151,176,236.18     95.81                     0         145,285,658.79       96.07                  0.00

 一至二年              7,050,226.51       1.29      3,525,113.26              2,342,143.44        1.55         468,428.69

 二至三年                123,328.16       0.11        123,328.16                 123,328.16       0.08          61,664.08

 三年以上              3,475,377.88       2.79      3,475,377.88              3,479,627.88        2.30        3,479,627.88

 合      計          161,825,168.73    100.00       7,123,819.30            151,230,758.27    100.00          4,009,720.65

      3、期末單項金額重大或雖不重大但單獨進行減值測試的應收賬款:

         單位名稱                  賬面餘額            壞賬準備金額                     計提比例及依據

 一汽解放汽車有限公司              42,066,311.54             0.00            賬齡為一年以內,根據本公司的
                                                                             會計政策規定,不計提壞賬準備。
         合     計                 42,066,311.54             0.00

      4、期末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:

                                 期末餘額                                              期初餘額

      賬齡               賬面餘額                                             賬面餘額
                                                   壞賬準備                                              壞賬準備
                     金額         比例(%)                                 金額          比例(%)

三年以上         3,475,377.88           2.79       3,475,377.88        3,479,627.88           2.30       3,479,627.88

      5、期末應收賬款中無持本公司 5%以上(含 5%)表決權股份的股東單位欠款;
      6、應收賬款中欠款金額前五名:

              單位名稱                  與本公司關係              賬面餘額                年限            佔應收賬款總
                                                                                                          額的比例(%)
                                          其他關聯方              42,066,311.54        一年以內
一汽解放汽車有限公司                                                                                                25.99
                                               客戶               14,579,853.23        一年以內
重慶長安汽車股份有限公司                                                                                             9.01
                                          其他關聯方              11,248,473.55        一年以內
一汽解放青島汽車有限公司                                                                                             6.95
                                               客戶               10,536,618.32        一年以內
綿陽新晨動力機械有限公司                                                                                             6.51
                                               客戶                   8,284,075.65     一年以內
柳州五菱柳機動力有限公司                                                                                             5.12
            合計                                                  86,715,332.29                                     53.59

      7、應收關聯方賬款情況:




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                              長春一東離合器股份有限公司 2013 年半年度報告



                                                                                                       佔應收賬
                   單位名稱                              與本公司關係            賬面餘額              款總額的
                                                                                                       比例(%)
瀋陽一東四環離合器有限責任公司                           公司之子公司                  211,632.50                 0.13
重慶鐵馬工業集團有限公司                              同一控制關聯方                    22,250.00                 0.01
重慶北奔汽車有限公司                                  同一控制關聯方                   176,292.00                 0.11
一汽解放汽車有限公司長春特種車分公司                非同一控制關聯方              1,030,335.93                    0.64
一汽客車有限公司                                    非同一控制關聯方                   250,819.61                 0.15
一汽解放青島汽車有限公司                            非同一控制關聯方             11,248,473.55                    6.95
一汽解放汽車有限公司無錫柴油機廠                    非同一控制關聯方              3,185,653.18                    1.97
一汽解放汽車有限公司                                非同一控制關聯方             42,066,311.54                   25.99
一汽吉林汽車有限公司                                非同一控制關聯方                   803,978.06                  0.5
天津一汽夏利汽車股份有限公司內燃機制
                                                    非同一控制關聯方              3,516,313.26                    2.17
造分公司
天津一汽夏利汽車股份有限公司                        非同一控制關聯方               1,119,712.44                   0.69
江麓機電集團有限公司                                  同一控制關聯方                   202,364.80                 0.13
吉林大華機械製造有限公司                              同一控制關聯方                   384,089.85                 0.24
道依茨一汽(大連)柴油機有限公司                    非同一控制關聯方                    83,113.66                 0.05
北京北方華德尼奧普蘭客車股份有限公司                  同一控制關聯方                   274,158.08                 0.17
包頭北奔重型汽車有限公司                              同一控制關聯方                   866,020.20                 0.54
一汽解放柳州特種汽車有限公司                        非同一控制關聯方              2,815,763.99                    1.74
包頭北奔重型汽車有限公司蓬萊分公司                    同一控制關聯方              4,323,208.98                    2.67
山東篷翔汽車有限公司                                  同一控制關聯方                   135,460.02                 0.08
中國第一汽車股份有限公司技術中心                    非同一控制關聯方                    67,550.20                 0.04
一汽解放青島汽車有限公司成都分廠                    非同一控制關聯方              1,125,220.99                     0.7
一汽轎車股份有限公司                                非同一控制關聯方                                                0
一汽大眾汽車有限公司                                非同一控制關聯方                   501,648.19                 0.31
包頭北奔重型汽車有限公司備件分公司                    同一控制關聯方              1,089,232.24                    0.67
                   合計:                                                        75,499,603.27                   46.65
(二)其他應收款
    1、其他應收款按種類披露

                                        期末餘額                                          期初餘額

      種類                  賬面餘額                 壞賬準備               賬面餘額                    壞賬準備
                                       比例                                              比例
                         金額                     金額          比例(%)   金額                       金額         比例(%)
                                       (%)                                               (%)
  單項金額重大的                                                          886,338.44      49.09     125,122.05       14.12
                        4,539,094.54    61.50            0.00      0.00
      應收賬款
單項金額不重大但按      1,373,562.32    18.60   1,373,562.32     100.00    20,000.00       1.11      20,000.00      100.00


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                                長春一東離合器股份有限公司 2013 年半年度報告



                                             期末餘額                                               期初餘額

      種類                      賬面餘額                   壞賬準備                    賬面餘額                 壞賬準備
                                            比例                                                   比例
                               金額                    金額         比例(%)         金額                      金額        比例(%)
                                            (%)                                                    (%)
信用風險特徵組合後
該組合的風險較大的
      應收賬款
其他不重大應收賬款          1,468,499.65     19.90    250,244.10        17.38       899,171.01      49.80         0.00          0.00
       合計                 7,381,156.51    100.00   1,623,806.42       22.00     1,805,509.45     100.00   145,122.05          8.04

    2、採用賬齡分析法計提壞賬準備的其他應收款:

                                      期末餘額                                                年初餘額
   賬齡                    賬面餘額                                               賬面餘額
                                                      壞賬準備                                                壞賬準備
                        金額           比例(%)                                  金額             比例(%)
 一年以內              5,757,350.09         78.00               0.00        1,535,265.35           85.03                 0.00
 一至二年                                    0.00               0.00                   0.00         0.00                 0.00
 二至三年               250,244.10           3.39         250,244.10            250,244.10         13.86       125,122.05
 三年以上              1,373,562.32         18.61     1,373,562.32               20,000.00          1.11         20,000.00
   合計                7,381,156.51        100.00     1,623,806.42          1,805,509.45          100.00       145,122.05

    3、期末單項金額重大或雖不重大但單獨進行減值測試的其他應收款:

       單位名稱                        賬面餘額            壞賬準備餘額                       計提比例及依據

           劉震                                                  0.00           賬齡為一年以內,根據本公司的會計
                                           3,496,718.88
                                                                                政策規定,不計提壞賬準備。
           宋薇                                                                 賬齡為一年以內,根據本公司的會計
                                           1,042,375.66          0.00
                                                                                政策規定,不計提壞賬準備。
       合         計                       4,539,094.54          0.00

    4、期末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:

                                      期末餘額                                           期初餘額

    賬齡                    賬面餘額                                             賬面餘額
                                                     壞賬準備                                               壞賬準備
                       金額            比例(%)                             金額            比例(%)

三年以上          1,373,562.32              18.61    1,373,562.32          20,000.00               1.11      20,000.00

    5、期末其他應收款中無持本公司 5%以上(含 5%)表決權股份的股東單位欠款;
    6、其他應收款金額前五名情況:




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                         長春一東離合器股份有限公司 2013 年半年度報告



                                                                               佔其他應
         單位名稱           與本公司關係       賬面餘額         年限           收款總額          性質或內容
                                                                               的比例(%)
劉震                          非關聯方        3,496,718.88    一年以內           47.37             備用金

宋薇                          非關聯方        1,042,375.66    一年以內           14.12             備用金

長春市美達綜合加工廠          非關聯方          694,030.87    二至三年             9.40            往來款
上海安多貿易有限公司          非關聯方          464,718.24    三年以上             6.30            往來款
長春市美達綜合加工廠          非關聯方          250,244.10    三年以上             3.39            往來款
           合計                               5,948,087.75                       80.58

       7、應收關聯方賬款情況:

                                                                                            佔其他應收款
            單位名稱                     與本公司關係              賬面餘額
                                                                                            總額的比例(%)
重慶北奔變速器製造有限公司           同一控制關聯方                    32,100.00                0.43
                合計                                                   32,100.00

(三)長期股權投資

                                  核算
           被投資單位                        初始投資成本      期初餘額          增減變動          期末餘額
                                  方法
   瀋陽一東四環離合器
                                 成本法        9,745,824.00   9,745,824.00                0.00    9,745,824.00
       有限責任公司
 長春一東汽車零部件製造
                                 成本法        5,843,851.38   5,843,851.38                0.00    5,843,851.38
       有限責任公司
     長春一東裝備製造
                                 成本法         994,000.06              0.00              0.00            0.00
       有限責任公司
 吉林省汽車零部件研發中心
                                 成本法        1,000,000.00   1,000,000.00                0.00 1,000,000.000
         有限公司
                合計                          17,583,675.44 16,589,675.38                 0.00 16,589,675.38

       接上表

                                               在被投     在被投資單
                                    在被投                                                 本期計       本期
                                               資單位     位持股比例
                                    資單位                                  減值
           被投資單位名稱                      表決權     與表決權比                       提減值       現金
                                    持股比                                  準備
                                                 比例     例不一致的                         準備       紅利
                                    例(%)
                                                 (%)          説明
 瀋陽一東四環離合器有限責任公司      51.00      51.00                            0.00            0.00
 長春一東汽車零部件製造有限責任      56.00      56.00                            0.00            0.00
 公司
 長春一東裝備製造有限責任公司        52.32      52.32                    994,000.06 994,000.06
 吉林省汽車零部件研發中心有限        10.00      10.00                            0.00            0.00
 公司


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                                長春一東離合器股份有限公司 2013 年半年度報告



                                                     在被投      在被投資單
                                           在被投                                              本期計       本期
                                                     資單位      位持股比例
                                           資單位                                   減值
          被投資單位名稱                             表決權      與表決權比                    提減值       現金
                                           持股比                                   準備
                                                       比例      例不一致的                      準備       紅利
                                           例(%)
                                                       (%)           説明
                合        計                                                     994,000.06 994,000.06

    *本公司之子公司長春一東裝備製造有限責任公司已于 2010 年進行清算,截至 2013 年 6 月
30 日,其長期股權投資存在減值情形,故對其長期股權投資全額計提減值準備。
(四)營業收入和營業成本
    1、營業收入、營業成本

          項         目                          本期金額                                  上期金額
     主營業務收入                                         218,251,534.82                             214,420,993.23
     其他業務收入                                           4,711,336.87                               8,089,810.80
          合         計                                   222,962,871.69                             222,510,804.03


          項         目                          本期金額                                  上期金額
     主營業務成本                                         170,333,177.58                             179,087,054.20
     其他業務支出                                             365,664.83                               2,004,652.25
          合         計                                   170,698,842.41                             181,091,706.45
    2、主營業務(分産品)

                                          本期金額                                        上期金額
    項         目
                               主營業務收入       主營業務成本             主營業務收入         主營業務成本
  汽車零部件産品                218,251,534.82       170,333,177.58          214,420,993.23          179,087,054.20
     合        計               218,251,534.82       170,333,177.58          214,420,993.23          179,087,054.20

    3、公司前五名客戶的營業收入情況

                                                                                           佔公司全部營業收入
                    客戶名稱                                營業收入總額
                                                                                                的比例(%)

一汽解放汽車有限公司                                                   63,445,079.79                         29.07

一汽解放青島汽車有限公司                                               21,469,905.47                           9.84

重慶長安汽車股份有限公司                                               13,156,129.51                           6.03

柳州五菱柳機動力有限公司                                               12,535,698.11                           5.74

綿陽新晨動力機械有限公司                                                   8,623,752.00                        3.95



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               合     計                                       119,230,564.88                 54.63
(五)投資收益
    1、投資收益明細

                           項目                                 本期金額             上期金額
成本法核算的長期股權投資收益                                        6,062,303.24       9,427,694.53
處置長期股權投資産生的投資收益                                                0.00              0.00
                      合       計                                   6,062,303.24       9,427,694.53

    2、按成本法核算的長期股權投資收益

                    被投資單位                                 本期金額              上期金額
瀋陽一東四環離合器有限公司                                          1,578,143.15       1,463,820.70
長春一東汽車零部件製造有限責任公司                                  4,484,160.09       7,963,873.83
                        合計                                        6,062,303.24       9,427,694.53

    注:1、根據本公司之子公司瀋陽一東四環離合器有限責任公司 2013 年 6 月 23 日董事會決
議通過,對公司 2012 年度未經審計前的凈利潤按投資比例進行分配,本公司持股比例 51.00%,
取得股利 1,578,143.15 元。
    2、根據本公司之子公司長春一東汽車零部件製造有限責任公司 2013 年 2 月 27 日董事會決
議通過,對公司 2012 年度經審計後的凈利潤 50%按投資比例進行分配,本公司持股比例 56.00%,
取得股利 4,484,160.09 元。
(六)現金流量表補充資料

                      項       目                              本期金額              上期金額
1、將凈利潤調節為經營活動現金流量
凈利潤                                                         7,592,488.63              3,921,280.94

加:資産減值準備                                               7,880,951.44               -270,297.18

固定資産折舊、油氣資産折耗、生産性生物資産折舊                 4,494,959.21              4,984,591.63

無形資産攤銷                                                   233,879.34                 222,908.87

長期待攤費用攤銷                                                53,500.02                  53,500.02

處置固定資産、無形資産和其他長期資産的損失(收益
                                                               -150,078.63
以“-”號填列)
固定資産報廢損失(收益以“-”號填列)
公允價值變動損失(收益以“-”號填列)
財務費用(收益以“-”號填列)                                   3,170,574.92              3,718,397.07



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                     項        目                              本期金額               上期金額
投資損失(收益以“-”號填列)                                  -6,062,303.24               -9,427,694.53

遞延所得稅資産減少(增加以“-”號填列)
遞延所得稅負債增加(減少以“-”號填列)
存貨的減少(增加以“-”號填列)                                 5,322,934.67               7,510,758.33

經營性應收項目的減少(增加以“-”號填列)                      -39,690,116.87             -27,544,978.20

經營性應付項目的增加(減少以“-”號填列)                      19,814,185.20              36,359,834.04

其    他
經營活動産生的現金流量凈額                                     2,660,974.69              19,528,300.99

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                                                25,425,797.37              54,450,752.54

減:現金的期初餘額                                            53,081,682.01              60,773,716.23

加:現金等價物的期末餘額
減:現金等價物的期初餘額

現金及現金等價物凈增加額                                      -27,655,884.64              -6,322,963.69

附注十三、補充資料
(一)當期非經常性損益明細表

                       項       目                                本期金額              説明
非流動資産處置損益                                                      355,043.68
越權審批或無正式批准文件的稅收返還、減免                                       0.00
計入當期損益的政府補助(與企業業務密切相關,按照國
                                                                      1,113,500.00
家統一標準定額或定量享受的政府補助除外)
計入當期損益的對非金融企業收取的資金佔用費                                     0.00
企業取得子公司、聯營企業及合營企業的投資成本小于
取得投資時應享有被投資單位可辨認凈資産公允價值                                 0.00
産生的收益
非貨幣性資産交換損益                                                           0.00



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                         項       目                                本期金額               説明
委託他人投資或管理資産的損益                                                    0.00
因不可抗力因素,如遭受自然災害而計提的各項資産減
                                                                                0.00
值準備
債務重組損益                                                                    0.00
企業重組費用,如安置職工的支出、整合費用等                                      0.00
交易價格顯失公允的交易産生的超過公允價值部分的
                                                                                0.00
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
                                                                                0.00
期凈損益
與公司正常經營業務無關的或有事項産生的損益                                      0.00
除同公司正常經營業務相關的有效套期保值業務外,持
有交易性金融資産、交易性金融負債産生的公允價值變
                                                                                0.00
動損益,以及處置交易性金融資産、交易性金融負債和
可供出售金融資産取得的投資收益
單獨進行減值測試的應收款項減值準備轉回                                          0.00
對外委託貸款取得的損益                                                          0.00
採用公允價值模式進行後續計量的投資性房地産公允
                                                                                0.00
價值變動産生的損益
根據稅收、會計等法律、法規的要求對當期損益進行一
                                                                                0.00
次性調整對當期損益的影響
受託經營取得的託管費收入                                                        0.00
除上述各項之外的其他營業外收入和支出                                     -227,475.89
其他符合非經常性損益定義的損益項目                                              0.00
小計                                                                    1,241,067.79
所得稅影響額                                                             -206,561.37
少數股東權益影響額(稅後)                                                 135,654.60
                      合           計                                   1,170,161.02
(二)凈資産收益率及每股收益:

                                           加權平均凈資産                       每股收益
            報告期利潤
                                              收益率(%)            基本每股收益        稀釋每股收益
歸屬於公司普通股股東的凈利潤                     3.32                   0.074              0.074
扣除非經常性損益後歸屬於公司
                                                 2.95                   0.065              0.065
普通股股東的凈利潤
附注十四、財務報表的批准報出
       公司財務報告已于 2013 年 8 月 22 日經公司董事會批准對外報送。


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                             第九節 備查文件目錄


一、 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
二、 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:尚興中
                                                             長春一東離合器股份有限公司
                                                                       2013 年 8 月 22 日




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