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2019年11月12日 星期二

雅百特(002323)公告正文

中联电气:2013年半年度报告

公告日期:2013-08-15

                      江苏中联电气股份有限公司 2013 半年度报告全文江苏中联电气股份有限公司
    2013 半年度报告
      2013 年 08 月
                                                 江苏中联电气股份有限公司 2013 半年度报告全文
                      第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人季奎余、主管会计工作负责人杨艳及会计机构负责人(会计主管人员)杨艳声明:保证本半年度报告中财务报告的真实、准确、完整。
    公司本半年度报告涉及未来计划等前瞻性陈述,不构成公司对投资者的实质性承诺,能否实现取决于市场状况变化、经营团队的努力程度等多种因素,存在很大不确定性,请投资者注意投资风险。
                                                                                      江苏中联电气股份有限公司 2013 半年度报告全文
                                                                   目录第一节 重要提示、目录和释义 ........................................................................................................ 2第二节 公司简介................................................................................................................................ 5第三节 会计数据和财务指标摘要 .................................................................................................... 7第四节 董事会报告............................................................................................................................ 8第五节 重要事项.............................................................................................................................. 14第六节 股份变动及股东情况 .......................................................................................................... 19第七节 董事、监事、高级管理人员情况 ...................................................................................... 22第八节 财务报告.............................................................................................................................. 23第九节 备查文件目录...................................................................................................................... 89
                                                       江苏中联电气股份有限公司 2013 半年度报告全文
                                     释义
                   释义项   指                                 释义内容
    本公司、公司、中联电气      指   江苏中联电气股份有限公司
    中国证监会/证监会           指   中国证券监督管理委员会
    深交所                      指   深圳证券交易所
    报告期                      指   2013 年 1 月 1 日至 2013 年 6 月 30 日
    上年同期                    指   2012 年 1 月 1 日至 2012 年 6 月 30 日
    上年度末                    指   2012 年 12 月 31 日
    中联科技                    指   盐城中联矿用设备科技发展有限公司
    华兴变压器                  指   江苏华兴变压器有限公司
    矿用隔爆型变压器            指   矿用隔爆型移动变电站和矿用隔爆型干式变压器
                                 一种煤矿井下用供、变电设备,由矿用隔爆型干式变压器及高压负荷
    移动变电站                  指   开关或高压真空开关、电缆连接器和低压馈电开关或低压保护箱等部
                                 分组合而成的移动式成套装置。
                                 具有隔爆外壳,线圈和铁心不浸在任何绝缘液体中的变压器。其隔爆
                                 外壳能够承受通过外壳任何接合面或结构间隙渗透到外壳内部的可
    干式变压器                  指
                                 燃性混合气体在内部爆炸而不损坏,并且不会引起外部爆炸性环境中
                                 气体的点燃。
                                                                    江苏中联电气股份有限公司 2013 半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 中联电气                              股票代码               002323
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           江苏中联电气股份有限公司
    公司的中文简称(如有)   中联电气
    公司的外文名称(如有)   JiangSu ZhongLian Electric CO.,LTD
    公司的法定代表人         季奎余二、联系人和联系方式
                                                  董事会秘书                          证券事务代表
    姓名                                刘元玲                                 张健
    联系地址                            盐城市青年西路 88 号                   盐城市青年西路 88 号
    电话                                0515-88448188                          0515-88448188
    传真                                0515-88449688                          0515-88449688
    电子信箱                            jszldq@163.com                         jszldq@163.com三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用
      公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用
      公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                       江苏中联电气股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用
    公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                 江苏中联电气股份有限公司 2013 半年度报告全文
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                          本报告期比上年同期增减
                                           本报告期                上年同期
                                                                                                  (%)
    营业收入(元)                                145,811,888.20             139,929,807.91                     4.2%
    归属于上市公司股东的净利润(元)               22,836,126.27              22,819,623.46                    0.07%归属于上市公司股东的扣除非经常性损
                                               20,000,602.75              18,852,471.97                    6.09%益的净利润(元)
    经营活动产生的现金流量净额(元)                -8,449,138.26              4,728,199.63                   -278.7%
    基本每股收益(元/股)                                  0.2123                    0.2121                    0.09%
    稀释每股收益(元/股)                                  0.2123                    0.2121                    0.09%
    加权平均净资产收益率(%)                                2.64%                   2.62%                     0.02%
                                          本报告期末               上年度末               本年末比上年末增减(%)
    总资产(元)                                  994,966,022.52             964,853,248.38                    3.12%
    归属于上市公司股东的净资产(元)              849,469,637.52             860,145,302.72                    -1.24%二、非经常性损益项目及金额
                                                                                                          单位:元
                         项目                                    金额                           说明计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                    3,954,860.73一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                    -576,317.86
    减:所得税影响额                                                        543,019.35
    合计                                                                2,835,523.52                  --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                                   江苏中联电气股份有限公司 2013 半年度报告全文
                                         第四节 董事会报告一、概述
    报告期,公司根据长远发展规划和战略,在加强企业核心竞争力,巩固矿用隔爆型变压器行业龙头地位的同时,利用资本运作收购华兴变压器,扩大企业经营规模;报告期,公司在加强内部管理,提高生产效率提高的同时,继续加大研发投入,稳步提升产品质量技术水平,公司8000kVA矿用隔爆型移动变电站产品通过了省级新产品鉴定;报告期,公司充分把握并利用市场变化,积极开展营销,有效减缓了各种不利因素对公司生产经营的影响。
    报告期,公司实现营业总收入145,811,888.20元,比去年同期增长4.2%;实现净利润22,836,126.27元,比去年同期上升0.07%。二、主营业务分析
    报告期,公司实现的营业总收入145,811,888.20元,比去年同期增长4.2%;实现利润总额27,580,430.55,比去年同期增长2.72%;实现净利润22,836,126.27 元,比去年同期增长0.07%。主要财务数据同比变动情况
                                                                                                         单位:元
                         本报告期         上年同期        同比增减(%)                    变动原因
    营业收入               145,811,888.20    139,929,807.91              4.2%
    营业成本               100,740,165.39     97,660,256.96             3.15%
                                                                            主要原因为 3 月份完成对华兴变压器的收
    销售费用                15,208,363.90     10,158,309.03            49.71%
                                                                            购,华兴变压器纳入公司合并报表所致。
    管理费用                12,285,470.77     12,555,280.48            -2.15%
                                                                            一方面原因为存入银行的募集资金减少,利
    财务费用                 -2,278,663.93    -5,261,502.80           -56.69% 息收入也随之降低;另一方面原因为华兴变
                                                                            压器的贷款利息支出所致。
    所得税费用                4,744,304.28     4,030,327.94            17.72%
    经营活动产生的现金流                                                        主要原因为收购华兴后,付现的职工支出、
                         -8,449,138.26     4,728,199.63           -278.7%
    量净额                                                                      税费及其他有所增加所致。投资活动产生的现金流
                       -126,942,834.12   -25,299,240.34           401.77% 主要原因为支付现金收购华兴变压器所致。量净额筹资活动产生的现金流
                        -43,288,695.56   -49,656,000.00           -12.82%量净额
                                                                     江苏中联电气股份有限公司 2013 半年度报告全文现金及现金等价物净增
                       -178,680,667.94   -70,227,040.71            154.43%加额公司报告期利润构成或利润来源发生重大变动√ 适用 □ 不适用
    报告期,公司使用自有资金收购江苏华兴变压器有限公司100%股权,华兴变压器纳入公司合并报表范围。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用
    公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况
       公司2013年一季度报告预计2013年1—6月份公司归属于上市公司股东的净利润与上年同期相比变动幅度为-20%到20%之间,本报告期与上年同期相比的实际变动幅度为增长0.07%。报告期内,各项工作按照年初经营计划稳步推进。三、主营业务构成情况
                                                                                                        单位:元
                                                                   营业收入比上年 营业成本比上年 毛利率比上年同
                   营业收入         营业成本        毛利率(%)
                                                                   同期增减(%) 同期增减(%)     期增减(%)分行业矿用隔爆型变压
                  135,671,425.14   95,016,233.70          29.97%             -0.69%       -1.36%          0.48%器行业分产品
    干式变压器         33,599,960.74   21,426,522.74          36.23%             23.19%       21.92%        -18.97%
    移动变电站        102,071,464.40   73,589,710.96          27.9%              -6.64%       -6.55%         -0.07%分地区
    华北地区           56,835,060.82   41,453,587.60          27.06%          -32.79%        -30.48%         -2.43%
    华东地区           17,373,880.40   12,198,254.62          29.79%          -14.82%        -15.18%           0.3%
    西北地区           33,081,834.37   21,023,671.63          36.45%          259.92%         224.4%          6.96%
    其他               28,380,649.55   20,340,719.85          28.33%             26.37%       28.45%         -1.16%四、核心竞争力分析
        作为省级高新技术企业、省级技术中心,公司一直致力于矿用隔爆型变压器生产装备与工艺的研发,在矿用隔爆型变压器产品原材料采购、生产流程、制造工艺、销售渠道、经营管理等方面积累了丰富的经
                                                                              江苏中联电气股份有限公司 2013 半年度报告全文验,为公司持续、稳定发展奠定了坚实的基础。
       作为矿用隔爆型变压器行业龙头企业,公司坚持以诚信为立身之本,努力做好诚信经营,与客户建立了良好的合作关系。完善的服务体系及良好的口碑为提高市场份额起到了重要的作用。五、投资状况分析1、对外股权投资情况(1)对外投资情况
                                                        对外投资情况
           报告期投资额(元)                     上年同期投资额(元)                          变动幅度(%)
                          118,000,000.00                               5,000,000.00                                  2,260%
                                                       被投资公司情况
               公司名称                                  主要业务                     上市公司占被投资公司权益比例(%)
    江苏华兴变压器有限公司                     变压器及其配件制造                                                             100%(2)持有金融企业股权情况
                      最初投资 期初持股 期初持股 期末持股 期末持股 期末账面 报告期损 会计核算
    公司名称 公司类别                                                                                                  股份来源
                      成本(元)数量(股)比例(%)数量(股)比例(%) 值(元) 益(元)                  科目紫金保险
                      21,000,000                                                  21,000,000            长期股权
    股份有限 保险公司                   20,000,000     0.8% 20,000,000        0.8%                   0.00              购买
                              .00                                                        .00            投资公司
                      21,000,000                                                  21,000,000
    合计                                20,000,000    --     20,000,000      --                      0.00      --         --
                              .00                                                        .002、募集资金使用情况(1)募集资金总体使用情况
                                                                                                                   单位:万元
    募集资金总额                                                                                                       60,539.94
    报告期投入募集资金总额                                                                                             12,739.89
    已累计投入募集资金总额                                                                                             54,585.08
    报告期内变更用途的募集资金总额                                                                                               0
    累计变更用途的募集资金总额                                                                                                   0
    累计变更用途的募集资金总额比例(%)                                                                                        0%
                                                                            江苏中联电气股份有限公司 2013 半年度报告全文
                                              募集资金总体使用情况说明
    报告期,公司对募集资金的使用和管理均严格按照相关管理制度进行。总体使用情况正常,未发生变更及其他情况。截至 2013 年 6 月 30 日,公司累计使用募集资金 54,585.08 万元,募集资金专户余额为人民币 9,539.32 万元,其中本金 5,954.86万元,利息收入 3,584.46 万元。(2)募集资金承诺项目情况
                                                                                                                        单位:万元
                       是否已变                                             截至期末 项目达到                           项目可行
                                  募集资金 调整后投              截至期末                        本报告期
    承诺投资项目和超募      更项目                        本报告期              投资进度 预定可使                 是否达到 性是否发
                                  承诺投资 资总额                累计投入                        实现的效
       资金投向        (含部分                        投入金额              (%)(3)= 用状态日                 预计效益 生重大变
                                    总额     (1)                 金额(2)                           益
                        变更)                                                (2)/(1)        期                               化承诺投资项目
    200 万 kVA 矿用隔爆                                                                    2011 年
    型移动变电站及干式 否               21,710   21,710     821.39 21,740.34 100.14% 06 月 30          598.06 否            否
    变压器建设项目                                                                         日
                                                                                       2012 年
    技术服务支持中心       否            2,845    2,845          0 1,633.59      57.42% 12 月 31                  是        否
                                                                                       日
                                                                                       2013 年节余资金永久性补充
                       否                              1,211.41 1,211.41       100% 03 月 21                            否流动资金
                                                                                       日
    承诺投资项目小计            --      24,555   24,555     2,032.8 24,585.34      --           --     598.06          --        --超募资金投向
                                                                                       2012 年超募资金---煤矿用电
                       否            9,800    9,800       7.09 9,799.74        100% 10 月 31             21 否          否缆产品制造工程项目
                                                                                       日
                                                                                                                        否
    补充流动资金(如有)        --      20,200   20,200     10,700     20,200      100%         --      --             --        --
    超募资金投向小计            --      30,000   30,000 10,707.09 29,999.74        --           --           21        --        --
    合计                        --      54,555   54,555 12,739.89 54,585.08        --           --     619.06          --        --未达到计划进度或预
                       1、受宏观经济及煤炭市场环境的不利影响,实现效益较预期低。2、矿用电缆项目正处于市场开拓计收益的情况和原因
                       期,该项目尚未达到预计效益,随着市场拓展力度的深入,该项目会逐步释放经济效益。(分具体项目)项目可行性发生重大
                       报告期不存在项目可行性发生重大变化的情形。变化的情况说明
                       适用超募资金的金额、用途
                       1、2010 年 6 月 2 日,公司第一届董事会第十九次董事会决议通过了《关于使用超募资金投资建设及使用进展情况
                       煤矿用电缆产品制造工程项目的议案》,同意使用本次超募集资金 9800 万元用于建设煤矿用电缆产
                                                                        江苏中联电气股份有限公司 2013 半年度报告全文
                        品制造工程项目。公司独立董事、保荐人分别就关于利用超募资金使用发表了核查意见认为,本次
                        超募资金的使用计划符合公司发展战略,有助于提高公司的募集资金使用效率。2、2012 年 1 月 9
                        日,公司第二届董事会第十四次董事会决议通过了《关于使用部分超募资金永久性补充流动资金的
                        议案》,在保证募集资金项目建设所需资金的前提下,为了提高募集资金的使用效率,公司使用超募
                        资金人民币 9,500 万元永久性补充流动资金。公司独立董事、监事会,保荐机构分别发表了同意意
                        见。 3、2013 年 2 月 27 日公司第二届董事会第二十二次会议审议通过了《关于将部分超募资金永
                        久性补充流动资金的议案》, 同意将部分超募资金 10,700 万元永久性补充流动资金,公司独立董事、
                        监事会,保荐机构分别发表了同意意见。该议案亦通过公司 2012 年度股东大会审议。募集资金投资项目实
                        不适用施地点变更情况募集资金投资项目实
                        不适用施方式调整情况
                        适用
                        2010 年 3 月 29 日,公司第一届董事会第十六次董事会会议审议通过了《关于以募集资金置换已投募集资金投资项目先
                        入募集资金投资项目的自筹资金的议案》,同意用本次募集资金置换截至 2010 年 2 月 28 日公司以自期投入及置换情况
                        筹资金预先投入募投项目的资金合计 32,010,333.80 元。公司监事会、独立董事、保荐人分别就关于
                        利用募集资金置换预先投入募集资金投资项目自筹资金发表了同意使用的核查意见。用闲置募集资金暂时
                        不适用补充流动资金情况
                        适用
                        技术服务支持中心计划总投资 2,845 万元,截至 2012 年 12 月 31 日,已使用募集资金 1633.59 万元,
                        节余 1211.41 万元。主要原因系在建设过程中,公司从项目的实际情况出发,本着合理、有效的原
                        则谨慎使用募集资金,严格控制支出,节约了部分的成本和费用;近三年房价上涨过快,公司在考项目实施出现募集资
                        虑到国家相关房产政策及房价的总体趋势后,部分办事处采取租赁的方式进行办公。虽该部分资金金结余的金额及原因
                        未完全投入,但因为采用了相应的其它方法,所以未影响到技术服务支持中心的正常使用。2013 年
                        2 月 27 日公司第二届董事会第二十二次会议以及公司第二届监事会第十六次会议审议通过《关于将
                        节余募集资金永久性补充流动资金的议案》, 同意将节余募集资金 1,211.41 万元永久性补充流动资
                        金,该议案亦通过公司 2012 年度股东大会审议。尚未使用的募集资金
                        尚未使用的募集资金均存储于募集资金专项存储账户内。用途及去向募集资金使用及披露中存在的问题或其他 无情况3、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                                              单位:元
                                     主要产品或
    公司名称    公司类型     所处行业                注册资本    总资产      净资产    营业收入    营业利润     净利润
                                        服务
    盐城中联矿 子公司        制造业      矿山自动化 5,000,000    6,949,826.8 5,393,244.1 3,318,373.8 465,516.22 349,137.16
                                                                           江苏中联电气股份有限公司 2013 半年度报告全文
    用设备科技                        设备、防爆                           1              2         9
    发展限公司                        电气设备设
                                  计、生产、
                                  销售、维修、
                                  技术咨询。江苏华兴变
                                  变压器及其                 181,807,148 102,203,599 50,618,115. 4,670,660.6 4,338,855.1
    压器有限公 子公司     制造业                    60,880,000
                                  配件制造                           .95             .00        56        1           6司六、对 2013 年 1-9 月经营业绩的预计2013 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形2013 年 1-9 月归属于上市公司股东的净利润变
                                                                             -20%          至                      20%动幅度(%)2013 年 1-9 月归属于上市公司股东的净利润变
                                                                           2,319.7         至                   3,479.54动区间(万元)2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                2,899.62元)
    业绩变动的原因说明                             受市场不确定性因素影响,收入和利润可能出现一定的波动。七、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
    2013年2月27日公司第二届董事会第二十二次会议,2013年3月21日公司2012年度股东大会审议通过了《2012年度利润分配方案》:公司以2012年12月31日的公司总股本82,760,000股为基数,向全体股东每10股派发现金红利4元(含税),共计分配现金股利33,104,000.00元;以资本公积金向全体股东每10股转增3股,共计转增24,828,000股。剩余未分配利润结转以后年度。
       本次权益分派方案已于2013年5月16日实施完成。
                                                                               江苏中联电气股份有限公司 2013 半年度报告全文
                                                 第五节 重要事项一、公司治理情况
    报告期内,公司严格按照《公司法》、《证券法》、《企业内部控制基本规范》和《深圳证券交易所股票上市规则》以及深圳证券交易所有关中小企业板上市公司有关规定的要求,不断完善公司法人治理结构,优化基本组织架构,建立健全内部管理。
    截止本报告期末,公司治理实际情况基本符合中国证监会发布的有关上市公司治理的规范性文件的要求。二、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、破产重整相关事项本报告期内,公司未发生破产重整情况。五、资产交易事项1、收购资产情况
                                                                          该资产
                                                                          为上市
                                                                                            与交易对
    交易对                                                                   公司贡
                         交易价            对公司经                                 是否为 方的关联
    方或最    被收购或置             进展情               对公司损益的影响 献的净                           披露日期
                         格(万             营的影响                                关联交 关系(适用                  披露索引
    终控制      入资产               况(注 2)                (注 4)      利润占                         (注 5)
                          元)              (注 3)                                   易   关联交易
    方                                                                     净利润
                                                                                              情形
                                                                          总额的
                                                                          比率(%)
                                                       自购买日起至报告                                              公告编号
           江苏华兴变
    俞鸿、陈                                               期末为上市公司贡                                 2013 年 03   2013-013《关
           压器有限公     11,800 完成                                      18.99% 否
    碧玉                                                   献的净利润为                                     月 23 日     于完成收购江
           司 100%股权
                                                       433.88 万元                                                   苏华兴变压器
                                                                          江苏中联电气股份有限公司 2013 半年度报告全文
                                                                                                          有限公司股权
                                                                                                          工商变更登记
                                                                                                          的公告》刊载
                                                                                                          巨潮网和证券
                                                                                                          时报。六、公司股权激励的实施情况及其影响报告期内,公司无股权激励情况。七、重大合同及其履行情况1、托管、承包、租赁事项情况(1)租赁情况为了合理利用空余厂房,公司将老厂区厂房租赁。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用八、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
             承诺事项                     承诺方        承诺内容         承诺时间        承诺期限     履行情况
    股改承诺                             无            无收购报告书或权益变动报告书中所作承
                                     无            无诺
    资产重组时所作承诺                   无            无
                                                   自本公司股票
                                                   上市之日起三
                                                   十六个月内,不
                                                   转让或者委托
                                                   他人管理其已
                                                   直接和间接持
                                                   有的本公司股
                                                                    2009 年 12 月 14
    首次公开发行或再融资时所作承诺       季奎余        份,也不由本公                      36 个月      严格履行
                                                                    日
                                                   司收购该部分
                                                   股份。季奎余先
                                                   生同时承诺:除
                                                   前述锁定期外,
                                                   在其任职期间
                                                   每年转让的股
                                                   份不超过其所
                                     江苏中联电气股份有限公司 2013 半年度报告全文
               持有本公司股
               份总数的 25%;
               离职后半年内,
               不转让其所持
               有的本公司股
               份。
               自本公司股票
               上市之日起三
               十六个月内,不
               转让或者委托
               他人管理其已
               直接和间接持
               有的本公司股
               份,也不由本公
               司收购该部分
               股份。瑞都有限
               公司同时承诺:
               除前述锁定期
                                2009 年 12 月 14
    瑞都有限公司   外,在股东许奇                      36 个月   严格履行
                                日
               担任中联电气
               董事期间,瑞都
               有限每年转让
               中联电气的股
               票数额不超过
               所持中联电气
               股票总数的
               25%,在许奇离
               职后年内,不转
               让瑞都有限所
               持有的中联电
               气股票。
               自本公司股票
               上市之日起三
               十六个月内,不
               转让或者委托
    盐城兴业投资   他人管理其已     2009 年 12 月 14
                                                   36 个月
    发展有限公司   直接和间接持     日
               有的本公司股
               份,也不由本公
               司收购该部分
               股份。
               自本公司股票     2009 年 12 月 14
    许继红                                             12 个月   履行完毕
               上市之日起十     日
                                                                 江苏中联电气股份有限公司 2013 半年度报告全文
                                           二个月内,不转
                                           让或者委托他
                                           人管理其已直
                                           接和间接持有
                                           的本公司股份,
                                           也不由本公司
                                           收购该部分股
                                           份。其同时承
                                           诺:除前述锁定
                                           期外,在其任职
                                           期间每年转让
                                           的股份不超过
                                           其所持有本公
                                           司股份总数的
                                           25%;离职后半
                                           年内,不转让其
                                           所持有的本公
                                           司股份。
                                           在任职期间每
                                           年转让的股份
                                           不超过其所持
                                           有本公司股份
                                           总数的 25%;除
                                           前述锁定期外,
                                           离职后半年内,
                                           不转让其所持
                                           有的公司股份,
                                                            2010 年 06 月 25
    其他对公司中小股东所作承诺   公司董、监、高 在申报离任六                       长期      严格履行
                                                            日
                                           个月后的十二
                                           个月内通过证
                                           券交易所挂牌
                                           交易出售本公
                                           司股票数量占
                                           其所持有本公
                                           司股票总数的
                                           比例不超过
                                           50%。
                                           将首次公开发
                                           行前所持有的
                                           股份在原有的
                                                            2012 年 12 月 13
                             季奎余        限售期到期之                        12 个月   严格履行
                                                            日
                                           后,再继续延长
                                           锁定期 12 个月,
                                           即锁定期延长
                                                           江苏中联电气股份有限公司 2013 半年度报告全文
                                        自 2012 年 12 月
                                        18 日至 2013 年
                                        12 月 18 日。
    承诺是否及时履行                   是未完成履行的具体原因及下一步计划
                                   无(如有)九、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否
                                                              江苏中联电气股份有限公司 2013 半年度报告全文
                             第六节 股份变动及股东情况一、股份变动情况
                        本次变动前                  本次变动增减(+,-)                         本次变动后
                                                           公积金转
                      数量       比例(%) 发行新股   送股                 其他        小计        数量        比例(%)
                                                              股
                     29,554,00                                                                  32,115,20
    一、有限售条件股份                35.71%                   7,411,200 -4,850,000 2,561,200                     29.85%
                             0                                                                          0
                     24,704,00                                                                  32,115,20
    3、其他内资持股                   29.85%                   7,411,200                7,411,200                 29.85%
                             0                                                                          0
    其中:境内法人持股           0       0%                            0                        0           0         0%
                     24,704,00                                                                  32,115,20
    境内自然人持股                    29.85%                   7,411,200                7,411,200                 29.85%
                             0                                                                          0
    4、外资持股                  0       0%                            0                        0                     0%
    其中:境外法人持股           0       0%                            0                        0                     0%
    5、高管股份          4,850,000     5.86%                               -4,850,000 -4,850,000            0         0%
                     53,206,00                             17,416,80                22,266,80 75,472,80
    二、无限售条件股份                64.29%                               4,850,000                              70.15%
                             0                                     0                        0           0
                     53,206,00                             17,416,80                22,266,80 75,472,80
    1、人民币普通股                   64.29%                               4,850,000                              70.15%
                             0                                     0                        0           0
                     82,760,00                             24,828,00                24,828,00 107,588,0
    三、股份总数                        100%                                        0                               100%
                             0                                     0                        0           00股份变动的原因√ 适用 □ 不适用
      公司2012年度利润分配方案为:以2012年12月31日的公司总股本82,760,000股为基数,向全体股东每10股派发现金红利4元(含税),共计分配现金股利33,104,000.00元;以资本公积金向全体股东每10股转增3股,共计转增24,828,000股。
    2013年5月16日公司实施资本公积金转增股本,公司总股本由82,760,000股增加为107,588,000股。股份变动的批准情况√ 适用 □ 不适用
    《公司2012年度利润分配预案》经2013年2月27日召开的公司第二届董事会第二十二次会议审议通过;《公司2012年度利润分配方案》经2013年3月21日召开的2012年度股东大会审议通过。股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响
                                                                       江苏中联电气股份有限公司 2013 半年度报告全文√ 适用 □ 不适用
    2013年5月16日公司完成上述权益分派,公司总股本由8,276万股增至10,758.80万股。基于此,公司对应调整上年同期每股收益,2012年上半年度基本每股收益由0.2757元/股,下降为0.2121元/股。公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明√ 适用 □ 不适用
    公司实施2012年度权益分派方案后,总股本由8,276万股增至10,758.80万股,未引起公司股东结构、公司资产和负债结构的变动。二、公司股东数量及持股情况
                                                                                                                 单位:股
    报告期末股东总数                                                                                                  10,520
                                            持股 5%以上的股东持股情况
                                                              报告期 持有有 持有无              质押或冻结情况
                                                   报告期
                                                              内增减 限售条 限售条
    股东名称         股东性质      持股比例(%) 末持股
                                                              变动情 件的股 件的股          股份状态        数量
                                                    数量
                                                               况    份数量 份数量
                                                   32,115,2         32,115,2
    季奎余           境内自然人               29.85%
                                                        00               00
                                                    20,072,                    20,072,
    瑞都有限公司     境外法人                 18.66%
                                                       000                        000
    盐城兴业投资发                                      16,057,                    16,057,
                 境内非国有法人           14.93%                                         质押               15,600,000
    展有限公司                                             600                        600
                                                    8,784,3                    8,784,3
    许继红           境内自然人                8.16%                                         质押                7,020,000
                                                        60                         60
    李高敏           境内自然人                0.72% 771,421                       771,421浙江正泰公益基
                 境内非国有法人            0.61% 656,500                       656,500金会浙江省爱心事业
                 境内非国有法人            0.48% 512,119                       512,119基金会
    许芳             境内自然人                0.17% 184,701                       184,701
    陆云跃           境内自然人                0.15% 156,871                       156,871
    卢斌             境内自然人                0.14% 146,832                       146,832
                                  季奎余持有公司 29.85%的股份,为公司第一大股东,本公司实际控制人。瑞都有限公司、
    上述股东关联关系或一致行动的      盐城兴业投资发展有限公司与公司控股股东季奎余作为一致行动人,上达三位股东合并
    说明                              控制公司 63.44%的股份。除以上情况外,公司未知其他前十名股东之间是否存在关联
                                  关系,也未知是否属于《上市公司收购管理办法》规定的一致行动人。
                                                                   江苏中联电气股份有限公司 2013 半年度报告全文
                                         前 10 名无限售条件股东持股情况
                                                                                            股份种类
              股东名称                  报告期末持有无限售条件股份数量
                                                                                    股份种类           数量
    瑞都有限公司                                                         20,072,000 人民币普通股           20,072,000
    盐城兴业投资发展有限公司                                             16,057,600 人民币普通股           16,057,600
    许继红                                                                8,784,360 人民币普通股            8,784,360
    李高敏                                                                    771,421 人民币普通股           771,421
    浙江正泰公益基金会                                                        656,500 人民币普通股           656,500
    浙江省爱心事业基金会                                                      512,119 人民币普通股           512,119
    许芳                                                                      184,701 人民币普通股           184,701
    陆云跃                                                                    156,871 人民币普通股           156,871
    卢斌                                                                      146,832 人民币普通股           146,832
    钮云燕                                                                    144,500 人民币普通股           144,500前 10 名无限售流通股股东之间,
                                 瑞都有限公司、盐城兴业投资发展有限公司与公司控股股东季奎余作为一致行动人,合以及前 10 名无限售流通股股东和
                                 并控制公司 63.44%的股份。除以上情况外,公司未知其他前十名股东之间是否存在关前 10 名股东之间关联关系或一致
                                 联关系,也未知是否属于《上市公司收购管理办法》规定的一致行动人。行动的说明公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                                  江苏中联电气股份有限公司 2013 半年度报告全文
                               第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动√ 适用 □ 不适用
                                                                                                 期初被授予 本期被授予 期末被授予
                                            期初持股数 本期增持股 本期减持股 期末持股数
    姓名         职务           任职状态                                                          的限制性股 的限制性股 的限制性股
                                              (股)      份数量(股)份数量(股) (股)
                                                                                                 票数量(股)票数量(股)票数量(股)
              董事长、总
    季奎余                        现任           24,704,000     7,411,200               32,115,200             0          0           0
              经理
    合计                 --              --      24,704,000     7,411,200            0 32,115,200              0          0           0二、公司董事、监事、高级管理人员离职和解聘情况
       姓名               担任的职务           类型                日期                                  原因
                                                                                 报告期内,公司董事会提名了新一届董事会成员,
                                                                                 钱志新任期满 6 年不再连任,其实际离任日期生效
    钱志新               独立董事             任期满离任       2013 年 06 月 25 日
                                                                                 为 2013 年 7 月 24 日公司股东大会选举产生新独立
                                                                                 董事。
                                                                                 报告期内,公司董事会提名了新一届董事会成员,
                                                                                 卢新国任期满 6 年不再连任,其实际离任日期生效
    卢新国               独立董事             任期满离任       2013 年 06 月 25 日
                                                                                 为 2013 年 7 月 24 日公司股东大会选举产生新独立
                                                                                 董事。
                                                                                 报告期内,公司董事会提名了新一届董事会成员,
                                                                                 王昌来任期满 6 年不再连任,其实际离任日期生效
    王昌来               独立董事             任期满离任       2013 年 06 月 25 日
                                                                                 为 2013 年 7 月 24 日公司股东大会选举产生新独立
                                                                                 董事。
                                                            江苏中联电气股份有限公司 2013 半年度报告全文
                                     第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:江苏中联电气股份有限公司
                                                                                                 单位:元
                 项目                    期末余额                               期初余额流动资产:
    货币资金                                        162,953,607.42                         346,503,747.54
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                         47,331,646.30                          32,378,506.73
    应收账款                                        327,689,439.50                         238,842,300.64
    预付款项                                         13,063,375.09                           9,094,187.75
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                       25,246,597.30                          20,287,601.35
    买入返售金融资产
    存货                                             93,427,557.62                          62,132,224.01
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                        669,712,223.23                         709,238,568.02
                                 江苏中联电气股份有限公司 2013 半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资          21,000,000.00                         21,000,000.00
    投资性房地产
    固定资产             199,727,591.66                        170,810,104.10
    在建工程              50,650,128.73                         42,326,987.81
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产              30,946,090.25                         18,779,172.63
    开发支出
    商誉                  19,293,378.14
    长期待摊费用
    递延所得税资产         3,636,610.51                          2,698,415.82
    其他非流动资产
    非流动资产合计           325,253,799.29                        255,614,680.36
    资产总计                 994,966,022.52                        964,853,248.38流动负债:
    短期借款              20,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据              12,000,000.00                         20,090,000.00
    应付账款              64,681,861.04                         39,061,152.25
    预收款项              14,347,075.91                          6,607,557.98
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           7,781,848.44                          3,033,920.89
    应交税费               4,803,621.07                          9,501,352.28
                                           江苏中联电气股份有限公司 2013 半年度报告全文
    应付利息
    应付股利
    其他应付款                     10,923,754.02                         15,455,737.74
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                       134,538,160.48                         93,749,721.14非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                 10,958,224.52                         10,958,224.52
    非流动负债合计                      10,958,224.52                         10,958,224.52
    负债合计                           145,496,385.00                        104,707,945.66所有者权益(或股东权益):
    实收资本(或股本)            107,588,000.00                         82,760,000.00
    资本公积                      559,578,202.17                        584,406,202.17
    减:库存股
    专项储备
    盈余公积                       31,711,910.05                         31,711,910.05
    一般风险准备
    未分配利润                    150,591,525.30                        161,267,190.50
    外币报表折算差额
    归属于母公司所有者权益合计         849,469,637.52                        860,145,302.72
    少数股东权益
    所有者权益(或股东权益)合计       849,469,637.52                        860,145,302.72负债和所有者权益(或股东权益)总
                                   994,966,022.52                        964,853,248.38计
                                                                江苏中联电气股份有限公司 2013 半年度报告全文
    法定代表人:季奎余                   主管会计工作负责人:杨艳                         会计机构负责人:杨艳2、母公司资产负债表编制单位:江苏中联电气股份有限公司
                                                                                                     单位:元
                 项目                       期末余额                                期初余额流动资产:
    货币资金                                           159,599,057.40                          342,333,849.14
    交易性金融资产
    应收票据                                            41,311,631.00                           32,378,506.73
    应收账款                                           229,984,819.02                          238,842,300.64
    预付款项                                             9,948,552.28                            8,712,688.87
    应收利息
    应收股利
    其他应收款                                          33,851,995.00                           20,199,793.35
    存货                                                72,110,057.10                           61,540,112.77
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                           546,806,111.80                          704,007,251.50非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                       144,000,000.00                           26,000,000.00
    投资性房地产
    固定资产                                           164,446,722.53                          170,810,104.10
    在建工程                                            50,650,128.73                           42,326,987.81
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                            18,572,234.67                           18,779,172.63
    开发支出
    商誉
                                     江苏中联电气股份有限公司 2013 半年度报告全文
    长期待摊费用
    递延所得税资产             2,134,244.97                          2,697,967.82
    其他非流动资产
    非流动资产合计               379,803,330.90                        260,614,232.36
    资产总计                     926,609,442.70                        964,621,483.86流动负债:
    短期借款
    交易性金融负债
    应付票据                  12,000,000.00                         20,090,000.00
    应付账款                  34,684,362.01                         38,934,902.55
    预收款项                   9,021,551.91                          6,607,557.98
    应付职工薪酬               4,564,080.11                          3,033,920.89
    应交税费                   1,837,587.18                          9,448,600.42
    应付利息
    应付股利
    其他应付款                 9,322,840.77                         15,445,737.74
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                  71,430,421.98                         93,560,719.58非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债            10,958,224.52                         10,958,224.52
    非流动负债合计                10,958,224.52                         10,958,224.52
    负债合计                      82,388,646.50                        104,518,944.10所有者权益(或股东权益):
    实收资本(或股本)       107,588,000.00                         82,760,000.00
    资本公积                 559,578,202.17                        584,406,202.17
    减:库存股
    专项储备
                                                                江苏中联电气股份有限公司 2013 半年度报告全文
    盈余公积                                           31,707,633.75                           31,707,633.75
    一般风险准备
    未分配利润                                        145,346,960.28                          161,228,703.84
    外币报表折算差额
    所有者权益(或股东权益)合计                           844,220,796.20                          860,102,539.76负债和所有者权益(或股东权益)总
                                                       926,609,442.70                          964,621,483.86计
    法定代表人:季奎余                   主管会计工作负责人:杨艳                         会计机构负责人:杨艳3、合并利润表编制单位:江苏中联电气股份有限公司
                                                                                                     单位:元
                  项目                      本期金额                                上期金额
    一、营业总收入                                         145,811,888.20                          139,929,807.91
    其中:营业收入                                    145,811,888.20                          139,929,807.91
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                         121,610,000.52                          117,747,093.56
    其中:营业成本                                    100,740,165.39                           97,660,256.96
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加                                 498,027.56                              399,170.62
           销售费用                                     15,208,363.90                           10,158,309.03
           管理费用                                     12,285,470.77                           12,555,280.48
           财务费用                                     -2,278,663.93                           -5,261,502.80
           资产减值损失                                 -4,843,363.17                            2,235,579.27
    加:公允价值变动收益(损失以“-”号填列)
                                                                   江苏中联电气股份有限公司 2013 半年度报告全文
            投资收益(损失以“-”号填列)
            其中:对联营企业和合营企业的投资收益
            汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                         24,201,887.68                           22,182,714.35
       加:营业外收入                                       4,040,405.56                            4,668,367.81
       减:营业外支出                                        661,862.69                                 1,130.76
            其中:非流动资产处置损失四、利润总额(亏损总额以“-”号填
                                                           27,580,430.55                           26,849,951.40列)
       减:所得税费用                                       4,744,304.28                            4,030,327.94
    五、净利润(净亏损以“-”号填列)                         22,836,126.27                           22,819,623.46
       其中:被合并方在合并前实现的
                                                                    0.00                                    0.00净利润
       归属于母公司所有者的净利润                          22,836,126.27                           22,819,623.46
       少数股东损益
    六、每股收益:                                    --                                      --
       (一)基本每股收益                                        0.2123                                  0.2121
       (二)稀释每股收益                                        0.2123                                  0.2121七、其他综合收益
    八、综合收益总额                                           22,836,126.27                           22,819,623.46
       归属于母公司所有者的综合收益
                                                           22,836,126.27                           22,819,623.46总额
       归属于少数股东的综合收益总额
    法定代表人:季奎余                      主管会计工作负责人:杨艳                         会计机构负责人:杨艳4、母公司利润表编制单位:江苏中联电气股份有限公司
                                                                                                        单位:元
                 项目                          本期金额                                上期金额
    一、营业收入                                              103,692,398.85                          139,929,807.91
       减:营业成本                                        73,470,447.14                           97,660,256.96
                                                                   江苏中联电气股份有限公司 2013 半年度报告全文
           营业税金及附加                                    238,384.82                              399,170.62
           销售费用                                         9,262,990.94                           10,158,309.03
           管理费用                                        10,257,514.35                           12,542,780.48
           财务费用                                        -3,024,100.56                           -5,220,555.49
           资产减值损失                                    -3,758,152.34                            2,235,579.27
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                         17,245,314.50                           22,154,267.04
       加:营业外收入                                       3,541,163.66                            4,668,367.81
       减:营业外支出                                        525,000.00                                 1,035.76
           其中:非流动资产处置损失三、利润总额(亏损总额以“-”号填
                                                           20,261,478.16                           26,821,599.09列)
       减:所得税费用                                       3,039,221.72                            4,023,239.86
    四、净利润(净亏损以“-”号填列)                         17,222,256.44                           22,798,359.23
    五、每股收益:                                    --                                      --
       (一)基本每股收益                                        0.1601                                  0.2119
       (二)稀释每股收益                                        0.1601                                  0.2119六、其他综合收益
    七、综合收益总额                                           17,222,256.44                           22,798,359.23
    法定代表人:季奎余                      主管会计工作负责人:杨艳                         会计机构负责人:杨艳5、合并现金流量表编制单位:江苏中联电气股份有限公司
                                                                                                        单位:元
                 项目                          本期金额                                上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                       120,756,837.58                          118,858,664.54
       客户存款和同业存放款项净增加额
       向中央银行借款净增加额
                                            江苏中联电气股份有限公司 2013 半年度报告全文
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还
    收到其他与经营活动有关的现金     9,932,880.71                          8,074,547.67
    经营活动现金流入小计                130,689,718.29                        126,933,212.21
    购买商品、接受劳务支付的现金    83,870,486.42                         89,050,413.40
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                     12,047,966.60                          8,156,624.30金
    支付的各项税费                  24,635,890.01                         11,136,503.98
    支付其他与经营活动有关的现金    18,584,513.52                         13,861,470.90
    经营活动现金流出小计                139,138,856.55                        122,205,012.58
    经营活动产生的现金流量净额           -8,449,138.26                          4,728,199.63二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金投资活动现金流入小计
    购建固定资产、无形资产和其他
                                      8,942,834.12                         25,299,240.34长期资产支付的现金
                                                                 江苏中联电气股份有限公司 2013 半年度报告全文
       投资支付的现金
       质押贷款净增加额
       取得子公司及其他营业单位支付
                                                        118,000,000.00的现金净额
       支付其他与投资活动有关的现金
    投资活动现金流出小计                                    126,942,834.12                           25,299,240.34
    投资活动产生的现金流量净额                              -126,942,834.12                         -25,299,240.34三、筹资活动产生的现金流量:
       吸收投资收到的现金
       其中:子公司吸收少数股东投资收到的现金
       取得借款收到的现金                                20,000,000.00
       发行债券收到的现金
       收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                     20,000,000.00
       偿还债务支付的现金                                30,000,000.00
       分配股利、利润或偿付利息支付
                                                         33,288,695.56                           49,656,000.00的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                     63,288,695.56                           49,656,000.00
    筹资活动产生的现金流量净额                               -43,288,695.56                         -49,656,000.00四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                            -178,680,667.94                         -70,227,040.71
       加:期初现金及现金等价物余额                     327,097,615.36                          409,674,510.47
    六、期末现金及现金等价物余额                            148,416,947.42                          339,447,469.76
    法定代表人:季奎余                    主管会计工作负责人:杨艳                         会计机构负责人:杨艳6、母公司现金流量表编制单位:江苏中联电气股份有限公司
                                                                                                      单位:元
                 项目                        本期金额                                上期金额一、经营活动产生的现金流量:
                                             江苏中联电气股份有限公司 2013 半年度报告全文
    销售商品、提供劳务收到的现金   105,492,792.45                         118,858,664.54
    收到的税费返还
    收到其他与经营活动有关的现金      5,758,677.36                          8,033,600.36
    经营活动现金流入小计                111,251,469.81                         126,892,264.90
    购买商品、接受劳务支付的现金    70,273,512.07                          89,050,413.40
    支付给职工以及为职工支付的现
                                       8,030,985.65                          8,156,624.30金
    支付的各项税费                  17,411,327.66                          11,136,503.98
    支付其他与经营活动有关的现金    30,849,647.35                          13,848,875.90
    经营活动现金流出小计                126,565,472.73                         122,192,417.58
    经营活动产生的现金流量净额           -15,314,002.92                          4,699,847.32二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金投资活动现金流入小计
    购建固定资产、无形资产和其他
                                       8,926,835.12                         25,299,240.34长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付
                                    118,000,000.00                           5,000,000.00的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                126,926,835.12                          30,299,240.34
    投资活动产生的现金流量净额          -126,926,835.12                        -30,299,240.34三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金
    发行债券收到的现金
    收到其他与筹资活动有关的现金筹资活动现金流入小计
    偿还债务支付的现金
                                                                        江苏中联电气股份有限公司 2013 半年度报告全文
       分配股利、利润或偿付利息支付
                                                              32,517,853.70                                   49,656,000.00的现金
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                          32,517,853.70                                   49,656,000.00
    筹资活动产生的现金流量净额                                    -32,517,853.70                                  -49,656,000.00四、汇率变动对现金及现金等价物的影响
    五、现金及现金等价物净增加额                                 -174,758,691.74                                  -75,255,393.02
       加:期初现金及现金等价物余额                          319,821,089.14                                409,674,510.47
    六、期末现金及现金等价物余额                                 145,062,397.40                                334,419,117.45
    法定代表人:季奎余                           主管会计工作负责人:杨艳                               会计机构负责人:杨艳7、合并所有者权益变动表编制单位:江苏中联电气股份有限公司本期金额
                                                                                                                    单位:元
                                                                     本期金额
                                                  归属于母公司所有者权益
             项目                                                                                    少数股东 所有者权
                             实收资
                                       资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                          其他      权益        益合计
                                        积       股     备      积       险准备    利润
                             股本)
                              82,760, 584,406,                31,711,9            161,267,                       860,145,30一、上年年末余额
                              000.00   202.17                   10.05              190.50                              2.72
       加:会计政策变更
           前期差错更正
           其他
                              82,760, 584,406,                31,711,9            161,267,                       860,145,30二、本年年初余额
                              000.00   202.17                   10.05              190.50                              2.72
    三、本期增减变动金额(减少 24,828, -24,828,                                       -10,675,                       -10,675,66
    以“-”号填列)              000.00   000.00                                      665.20                              5.20
                                                                                  22,836,1                       22,836,126(一)净利润
                                                                                    26.27                                .27(二)其他综合收益
                                                                                  22,836,1                       22,836,126上述(一)和(二)小计
                                                                                    26.27                                .27(三)所有者投入和减少资本
                                                                        江苏中联电气股份有限公司 2013 半年度报告全文1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                   -33,511,                   -33,511,79(四)利润分配
                                                                                    791.47                         1.471.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                                          -33,104,                   -33,104,00
    配                                                                                  000.00                         0.00
                                                                                   -407,79                    -407,791.44.其他
                                                                                       1.47                             7
                                24,828, -24,828,(五)所有者权益内部结转
                                 000.00   000.00
    1.资本公积转增资本(或股       24,828, -24,828,
    本)                             000.00   000.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                107,588 559,578,               31,711,9            150,591,                  849,469,63四、本期期末余额
                                ,000.00   202.17                  10.05             525.30                         7.52上年金额
                                                                                                                单位:元
                                                                       上年金额
                                                    归属于母公司所有者权益
             项目               实收资                                                               少数股东 所有者权
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                        其他    权益     益合计
                                           积      股     备      积      险准备    利润
                                股本)
                                82,760, 584,406,                27,549,            173,461,                  868,177,07一、上年年末余额
                                 000.00   202.17                 487.21             385.02                         4.40
       加:同一控制下企业合并产生的追溯调整
                                                      江苏中联电气股份有限公司 2013 半年度报告全文
       加:会计政策变更
           前期差错更正
           其他
                             82,760, 584,406,   27,549,       173,461,                 868,177,07二、本年年初余额
                             000.00   202.17    487.21          385.02                       4.40
    三、本期增减变动金额(减少                                    -26,836,                 -26,836,37
    以“-”号填列)                                                376.54                       6.54
                                                              22,819,6                 22,819,623(一)净利润
                                                                 23.46                        .46(二)其他综合收益
                                                              22,819,6                 22,819,623上述(一)和(二)小计
                                                                 23.46                        .46(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                              -49,656,                 -49,656,00(四)利润分配
                                                                000.00                       0.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                     -49,656,                 -49,656,00
    配                                                              000.00                       0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额             82,760, 584,406,   27,549,       146,625,                 841,340,69
                                                                         江苏中联电气股份有限公司 2013 半年度报告全文
                              000.00    202.17                   487.21            008.48                              7.86
    法定代表人:季奎余                            主管会计工作负责人:杨艳                             会计机构负责人:杨艳8、母公司所有者权益变动表编制单位:江苏中联电气股份有限公司本期金额
                                                                                                                   单位:元
                                                                     本期金额
              项目            实收资本                                                   一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                                    准备       润          益合计
                              82,760,000 584,406,20                         31,707,633              161,228,70 860,102,53一、上年年末余额
                                       .00        2.17                             .75                      3.84       9.76
       加:会计政策变更
           前期差错更正
           其他
                              82,760,000 584,406,20                         31,707,633              161,228,70 860,102,53二、本年年初余额
                                       .00        2.17                             .75                      3.84       9.76
    三、本期增减变动金额(减少 24,828,000 -24,828,00                                                    -15,881,74 -15,881,74
    以“-”号填列)                       .00        0.00                                                      3.56       3.56
                                                                                                    17,222,256 17,222,256(一)净利润
                                                                                                             .44        .44(二)其他综合收益上述(一)和(二)小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                                                    -33,104,00 -33,104,00(四)利润分配
                                                                                                            0.00       0.001.提取盈余公积2.提取一般风险准备
                                                                                                    -33,104,00 -33,104,003.对所有者(或股东)的分配
                                                                                                            0.00       0.004.其他
    (五)所有者权益内部结转      24,828,000 -24,828,00
                                                                      江苏中联电气股份有限公司 2013 半年度报告全文
                                       .00       0.00
                             24,828,000 -24,828,001.资本公积转增资本(或股本)
                                     .00      0.002.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                               107,588,00 559,578,20                        31,707,633              145,346,96 844,220,79四、本期期末余额
                                     0.00        2.17                              .75                    0.28         6.20上年金额
                                                                                                                   单位:元
                                                                     上年金额
              项目              实收资本                                                 一般风险 未分配利 所有者权
                                             资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                                 准备         润          益合计
                                82,760,000 584,406,20                       27,549,487              173,461,38 868,177,07一、上年年末余额
                                       .00        2.17                             .21                      5.02       4.40
       加:会计政策变更
           前期差错更正
           其他
                                82,760,000 584,406,20                       27,549,487              173,461,38 868,177,07二、本年年初余额
                                       .00        2.17                             .21                      5.02       4.40
    三、本期增减变动金额(减少以                                                                        -26,857,64 -26,857,64
    “-”号填列)                                                                                              0.77       0.77
                                                                                                    22,798,359 22,798,359(一)净利润
                                                                                                             .23        .23(二)其他综合收益
                                                                                                    22,798,359 22,798,359上述(一)和(二)小计
                                                                                                             .23        .23
    (三)所有者投入和减少资本            0.00        0.00     0.00      0.00         0.00       0.00           0.00       0.001.所有者投入资本2.股份支付计入所有者权益的金额3.其他
                                                                      江苏中联电气股份有限公司 2013 半年度报告全文
                                                                                                -49,656,00 -49,656,00
    (四)利润分配                      0.00       0.00     0.00      0.00         0.00      0.00
                                                                                                      0.00       0.001.提取盈余公积2.提取一般风险准备
                                                                                                -49,656,00 -49,656,003.对所有者(或股东)的分配
                                                                                                      0.00       0.004.其他
    (五)所有者权益内部结转            0.00       0.00     0.00      0.00         0.00      0.00         0.00       0.001.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              82,760,000 584,406,20                      27,549,487             146,603,74 841,319,43四、本期期末余额
                                     .00       2.17                             .21                   4.25       3.63
    法定代表人:季奎余                         主管会计工作负责人:杨艳                         会计机构负责人:杨艳三、公司基本情况
    江苏中联电气股份有限公司(以下简称“公司”或“本公司”)系由盐城市中联电气制造有限公司整体变更设立的股份有限公司,2007年7月6日在江苏省盐城工商行政管理局办理了工商变更登记,取得了第320900400004836号的企业法人营业执照。公司设立时股本总额为6,176万股。
    2009年12月9日,经中国证券监督管理委员会证监许可[2009]1254号文核准,公司向社会公开发行2,100万股人民币普通股(A股),2009年12月18日在深圳证券交易所挂牌交易,股票简称“中联电气”,证券代码:002323。发行后股本总额变更为8,276万股。
    2013年5月16日,根据公司 2012年年度股东大会决议,以2012年12月31日的公司总股本82,760,000股为基数,用资本公积金向全体股东每10股转增3股,共计转增24,828,000股。转增后总股本为 10,758.8万股。
    公司所处行业为冶金、矿山、机电工业专用设备制造业。
    经营范围:防爆电气及电力变压器的生产、销售、维修、技术咨询,线缆制造(含矿用电缆),备件及原辅材料销售。公司主要生产和销售矿用隔爆型移动变电站和干式变压器,以及提供产品的维修服务。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    本公司财务报表以持续经营为基础进行编制,根据实际发生的交易和事项,按照企业会计准则的规定
                                                       江苏中联电气股份有限公司 2013 半年度报告全文进行确认和计量,在此基础上编制财务报表。2、遵循企业会计准则的声明
    本公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了企业的财务状况、经营成果和现金流量等有关信息。3、会计期间
    本公司会计期间分为年度和中期。中期包括半年度、季度和月度。年度、半年度、季度、月度起止日期按公历日期确定。公司会计年度为每年1月1日起至12月31日止。4、记账本位币
    本公司以人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    参与合并的企业在合并前后均受同一方或相同的多方最终控制且该控制并非暂时性的,为同一控制下的企业合并。
    本公司作为合并方在企业合并中取得的资产、负债,按照合并日在被合并方的账面价值计量。同一控制下的控股合并形成的长期股权投资,本公司以合并日应享有被合并方账面所有者权益的份额作为形成长期股权投资的初始投资成本,相关会计处理见长期股权投资;同一控制下的吸收合并取得的资产、负债,本公司按照相关资产、负债在被合并方的原账面价值入账。本公司取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。
    本公司作为合并方为进行企业合并发生的各项直接相关费用,包括支付的审计费用、评估费用、法律服务费等,于发生时计入当期损益。
    为企业合并发行的债券或承担其他债务支付的手续费、佣金等,计入所发行债券及其他债务的初始计量金额。企业合并中发行权益性证券发生的手续费、佣金等费用,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。
    同一控制下的控股合并形成母子关系的,母公司在合并日编制合并财务报表,包括合并资产负债表、合并利润表和合并现金流量表。
    合并资产负债表,以被合并方有关资产、负债的账面价值并入合并财务报表,合并方与被合并方在合并日及以前期间发生的交易,作为内部交易,按照“合并财务报表”有关原则进行抵消;合并利润表和现金流量表,包含合并方及被合并方自合并当期期初至合并日实现的净利润和产生的现金流量,涉及双方在当期发生的交易及内部交易产生的净利润及现金流量,按照合并财务报表的有关原则进行抵消。(2)非同一控制下的企业合并
    参与合并的各方在合并前后不受同一方或相同的多方最终控制的,为非同一控制下的企业合并。
    确定企业合并成本:企业合并成本包括购买方为进行企业合并支付的现金或非现金资产、发行或承担的债务、发行的权益性证券等在购买日的公允价值,企业合并中发生的各项直接相关费用计入当期损益。
                                                       江苏中联电气股份有限公司 2013 半年度报告全文通过多次交换交易分步实现的企业合并,区分个别财务报表和合并财务报表进行相关会计处理:在个别财务报表中,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资
    的合并成本;    在合并财务报表中,对于购买日之前持有的被购买方的股权,按照该股权在购买日的公允价值进行重新计量,公允价值与其账面价值的差额计入当期投资收益;购买日之前持有的被购买方的股权涉及其他综合收益的,与其相关的其他综合收益转为购买日所属当期投资收益。购买日之前所持被购买方的股权在购买日的公允价值与购买日新增投资成本之和,作为该项投资的合并成本。
    非同一控制下的控股合并取得的长期股权投资,本公司以购买日确定的企业合并成本(不包括应自被投资单位收取的现金股利和利润),作为对被购买方长期股权投资的初始投资成本;非同一控制下的吸收合并取得的符合确认条件的各项可辨认资产、负债,本公司在购买日按照公允价值确认为本企业的资产和负债。本公司以非货币资产为对价取得被购买方的控制权或各项可辨认资产、负债的,有关非货币资产在购买日的公允价值与其账面价值的差额,作为资产的处置损益,计入合并当期的利润表。
    非同一控制下的企业合并中,企业合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;在吸收合并情况下,该差额在母公司个别财务报表中确认为商誉;在控股合并情况下,该差额在合并财务报表中列示为商誉。企业合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,本公司计入合并当期损益(营业外收入)。在吸收合并情况下,该差额计入合并当期母公司个别利润表;在控股合并情况下,该差额计入合并当期的合并利润表。6、合并财务报表的编制方法(1)合并财务报表的编制方法
    按照《企业会计准则第33号—合并财务报表》的有关要求执行,即以合并期间本公司及纳入合并范围的各控股子公司的个别财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由母公司进行编制。合并时将母、子公司之间的投资、重大交易和往来及未实现利润相抵销,逐项合并,并计算少数所有者权益(损益)。
    合并时,如纳入合并范围的子公司与本公司会计政策不一致,按本公司执行的会计政策对其进行调整后合并。
    子公司的股东权益中不属于母公司所拥有的部分作为少数股东权益在合并财务报表中股东权益项下单独列示。
      本公司通过同一控制下的企业合并增加的子公司,自合并当期期初纳入本公司合并财务报表,并调整合并财务报表的年初数或上年数;通过非同一控制下企业合并增加的子公司,自购买日起纳入本公司合并财务报表。本公司报告期转让控制权的子公司,自丧失实际控制权之日起不再纳入合并范围。7、现金及现金等价物的确定标准
    现金,是指企业库存现金以及可以随时用于支付的存款。现金等价物,是指企业持有的同时具备期限短(一般指从购入日起不超过3个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务
    公司发生的外币交易在初始确认时,按交易日的即期汇率(通常指中国人民银行公布的当日外汇牌价的中间价,下同)折算为人民币金额。
                                                       江苏中联电气股份有限公司 2013 半年度报告全文(2)外币财务报表的折算
    本公司按照以下规定,将以外币表示的财务报表折算为人民币金额表示的财务报表。
    资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益类项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。按照上述方法折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。以外币表示的现金流量表采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列报。9、金融工具(1)金融工具的分类
      公司在金融资产初始确认时将其划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产、贷款和应收款项、可供出售金融资产、持有至到期投资。(2)金融工具的确认依据和计量方法
      金融资产的确认和计量
      公司在金融资产初始确认时将其划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产、贷款和应收款项、可供出售金融资产、持有至到期投资。金融资产初始确认时按公允价值计量。对于以公允价值计量且其变动计入当期损益的金融资产,相关交易费用直接计入当期损益,对于其他类别的金融资产,相关交易费用计入初始确认金额。
      ①以公允价值计量且其变动计入当期损益的金融资产是指持有的主要目的为短期内出售的金融资产,包括交易性金融资产,或是初始确认时就被管理层指定为以公允价值计量且其变动计入当期损益的金融资产。 以公允价值计量且其变动计入当期损益的金融资产按公允价值进行后续计量,持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动形成的利得或损失计入当期损益。处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
      ②贷款和应收款项:公司将在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产划分为贷款和应收款项。贷款和应收款项按实际利率法,以摊余成本进行后续计量,在终止确认、发生减值或摊销时产生的利得或损失,计入当期损益。
      ③可供出售金融资产:公司可供出售金融资产指初始确认时即被指定为可供出售的非衍生金融资产,以及除贷款和应收款项、持有至到期投资、交易性金融资产以外的非衍生金融资产。可供出售金融资产按公允价值进行后续计量,持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动形成的利得或损失直接计入所有者权益,直到该金融资产终止确认或发生减值时再转出,计入当期损益。
      ④持有至到期投资:公司将管理层有明确意图并有能力持有至到期,到期日固定、回收金额固定或可确定的非衍生金融资产划分为持有至到期投资。持有至到期投资按实际利率法,以摊余成本进行后续计量,在终止确认、发生减值或摊销时产生的利得或损失,计入当期损益。
    金融负债确认和计量
    公司在金融负债初始确认时将其划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债、其他金融负债。金融负债初始确认时按公允价值计量。对于以公允价值计量且其变动计入当期损益的金融负债,相关交易费用直接计入当期损益;对于其他金融负债,相关交易费用计入初始确认金额。
    ①以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和初始确认时指定为以公允价值计量且其变动计入当期损益的金融负债,按照公允价值进行后续计量,公允价值变动形成的利得或损失,计入当期损益。
                                                       江苏中联电气股份有限公司 2013 半年度报告全文
    ②其他金融负债:其他金融负债按实际利率法,以摊余成本进行后续计量,在终止确认或摊销时产生的利得或损失,计入当期损益。(3)金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。
    公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:① 放弃了对该金融资产控制的,终止确认该金融资产;②未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:①所转移金融资产的账面价值;②因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。
    金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:①终止确认部分的账面价值;② 终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
    公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
      金融工具存在活跃市场的,以活跃市场中的报价确定其公允价值;金融工具不存在活跃市场的,采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具当前的公允价值、现金流量折现法和期权定价模型等。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    公司在资产负债表日对交易性金融资产以外的金融资产的账面价值进行检查,有客观证据表明该金融资产发生减值的,计提减值准备。
    ①以摊余成本计量的金融资产减值的计量
    如果有客观证据表明以摊余成本计量的金融资产发生减值,则将该金融资产的账面价值减记至预计未来现金流量(不包括尚未发生的未来信用损失)现值,减记的金额确认为资产减值损失,计入当期损益。公司对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产从单项或组合的角度进行减值测试,对已确定不存在减值客观证据的单项金额资产,再与具有类似信用风险特性的金融资产构成
                                                                 江苏中联电气股份有限公司 2013 半年度报告全文一个组合进行减值测试,对已以单项为基础计提减值准备的金融资产,不再纳入组合中进行减值测试。在后续期间,如有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失应当予以转回,计入当期损益。但转回后的账面价值不应当超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。按摊余成本计量的金融资产实际发生损失时,冲减已计提的相关减值准备。
    ②可供出售金融资产如果有客观证据表明可供出售金融资产发生减值,即使该金融资产没有终止确认,原直接计入所有者权益的公允价值下降形成的累计损失,予以转出计入当期损益。累计损失是该可供出售金融资产的初始取得成本,扣除已收回本金和摊销金额、发生减值时的公允价值和原计入损益的减值损失后的净额。10、应收款项坏账准备的确认标准和计提方法
    本公司坏账确认标准:凡因债务人破产,依据法律清偿后确实无法收回的应收款项;债务人死亡,既无遗产可供清偿,又无义务承担人,确实无法收回的应收款项;债务人逾期三年未能履行偿债义务,经股东大会或董事会批准列作坏账的应收款项,以及其他发生减值的债权如果评估为不可收回,则对其终止确认。
    本公司采用备抵法核算坏账损失。(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                         400 万元及以上且有客观证据表明发生了减值的应收款项
    单项金额重大并单项计提坏账准备的计提方法                 未来现金流量现值低于其账面价值的差额计提坏账准备;(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                       确定组合的依据
                                         提方法
                                                       对于单项金额非重大以及经单独测试后未减值的单项金额重
                             账龄分析法
                                                       大的应收款项
                             其他方法                  有确凿证据表明可收回性存在明显差异的应收款项组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                  应收账款计提比例(%)                     其他应收款计提比例(%)
    1 年以内(含 1 年)                                         2%                                           2%
    1-2 年                                                    10%                                          10%
    2-3 年                                                    30%                                          30%
    3-4 年                                                    50%                                          50%
    4-5 年                                                    80%                                          80%
    5 年以上                                                  100%                                         100%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用
                                                               江苏中联电气股份有限公司 2013 半年度报告全文组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由               有确凿证据表明可收回性存在明显差异。
    坏账准备的计提方法                   根据其未来现金流量现值班低于其账面价值的差额计提坏账准备。11、存货(1)存货的分类
    本公司存货主要包括原材料、包装物、低值易耗品、在产品及自制半成品、库存商品。(2)发出存货的计价方法
    本公司取得存货时按照实际发生的采购成本计价。原材料及库存商品在领用和发出时按加权平均法计价。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    在资产负债表日,存货按照成本与可变现净值孰低计量,存货成本高于其可变现净值的,应当计提存货跌价准备,计入当期损益。存货的可变现净值,是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。
    以取得的确凿证据为基础,并且考虑持有存货的目的、资产负债表日后事项的影响等因素:为生产而持有的材料等,用其生产的产成品的可变现净值高于成本的,该材料仍然应当按照成本计量;材料价格的下降表明产成品的可变现净值低于成本的,该材料应当按照可变现净值计量。
    为执行销售合同或者劳务合同而持有的存货,其可变现净值应当以合同价格为基础计算;公司持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值应当以一般销售价格为基础计算。公司按照单个存货项目计提存货跌价准备;对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,合并计提存货跌价准备。(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法包装物摊销方法:一次摊销法
                                                       江苏中联电气股份有限公司 2013 半年度报告全文12、长期股权投资(1)投资成本的确定
    ①对于企业合并取得的长期股权投资,如为同一控制下的企业合并,应当按照取得被合并方所有者权益账面价值的份额确认为初始成本;非同一控制下的企业合并,应当按购买日确定的合并成本确认为初始
    成本;    ②以支付现金取得的长期股权投资,初始投资成本为实际支付的购买价款;    ③以发行权益
    性证券取得的长期股权投资,初始投资成本为发行权益性证券的公允价值;    ④投资者投入的长期股权
    投资,初始投资成本为合同或协议约定的价值;    ⑤非货币性资产交换取得或债务重组取得的,初始投资成本根据准则相关规定确定。(2)后续计量及损益确认
    采用权益法核算的长期股权投资,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资收益并调整长期股权投资。当宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账
    面价值。      采用成本法核算的长期股权投资,除追加或收回投资外,账面价值一般不变。当宣告分派
    的利润或现金股利计算应分得的部分,确认投资收益。      长期股权投资具有共同控制、重大影响的采用权益法核算,其他采用成本法核算。(3)确定对被投资单位具有共同控制、重大影响的依据
    ①确定对被投资单位具有共同控制的依据:两个或多个合营方通过合同或协议约定,对被投资单位的
    财务和经营政策必须由投资双方或若干方共同决定的情形。    ②确定对被投资单位具有重大影响的依据:当持有被投资单位 20%以上至 50%的表决权资本时,具有重大影响。或虽不足 20%,但符合下列条件之一时,具有重大影响:在被投资单位的董事会或类似的权力机构中派有代表;参与被投资单位的政策制定过程;向被投资单位派出管理人员;被投资单位依赖投资公司的技术或技术资料;其他能足以证明对被投资单位具有重大影响的情形。(4)减值测试方法及减值准备计提方法
    资产负债表日,本公司对长期股权投资检查是否存在可能发生减值的迹象,当存在减值迹象时应进行减值测试确认其可收回金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会计期间不再转回。
    可收回金额按照长期股权投资出售的公允价值净额与预计未来现金流量的现值之间孰高确定。长期股权投资出售的公允价值净额,如存在公平交易的协议价格,则按照协议价格减去相关税费;若不存在公平交易销售协议但存在资产活跃市场或同行业类似资产交易价格,按照市场价格减去相关税费。13、投资性房地产
    本公司的投资性房产是指为赚取租金或资本增值,或两者兼有而持有的房地产。主要包括:(1)已出租土地使用权;(2)持有并准备增值后转让的土地使用权;(3)已出租的建筑物。
    本公司的投资性房产采用成本模式计量。
    本公司对投资性房产成本减累计减值及净残值后按直线法,按估计可使用年限计算折旧,计入当期损益。
    本公司在资产负债表日按投资性房产的成本与可收回金额孰低计价,可收回金额低于成本的,按两者
                                                       江苏中联电气股份有限公司 2013 半年度报告全文的差额计提减值准备。14、固定资产(1)固定资产确认条件
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的并且使用期限超过一个会计年度、单位价值较高的有形资产;在与其有关的经济利益很可能流入企业公司,且其成本能够可靠计量时确认。(2)融资租入固定资产的认定依据、计价方法
    固定资产按取得时的实际成本入账。
    ①购置的不需要经过建造过程即可使用的固定资产,按实际支付的买价加上支付的运杂费、包装费、安装成本、专业人员服务费和交纳的有关税金等,作为入账价值。
    ②自行建造的固定资产,按建造该资产达到预定可使用状态前所发生的全部支出作为入账价值。
    ③投资者投资转入的固定资产,按照投资合同或协议约定的价值确定,但合同或协议约定价值不公允的除外。
    ④融资租入的固定资产,在租赁期开始日,按照租入固定资产公允价值与最低租赁付款额现值两者中较低者加上可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用之和,作为租入资产的入账价值。
    ⑤在原有固定资产的基础上进行改建、扩建的,按原固定资产账面价值,加上由于改建、扩建而使该资产达到预定可使用状态前发生的支出,同时减去改建、扩建过程中被拆除和替换固定资产部分的账面价值,作为入账价值。
    ⑥通过债务重组取得的固定资产,按照受让固定资产的公允价值确定初始投资成本。
    ⑦通过非货币性资产交换取得的固定资产,在同时满足换入的固定资产或换出资产的公允价值能够可靠地计量、该项交换具有商业实质条件时,以公允价值和应支付的相关税费加(减)收到的补价作为入账价值;如不能同时满足上述条件的取得的固定资产,以换出资产的账面价值和应支付的相关税费加(减)收到的补价作为入账价值。(3)各类固定资产的折旧方法
    固定资产折旧采用年限平均法计提折旧。在不考虑减值准备的情况下,按固定资产的类别、估计的经济使用年限和预计的净残值率(10%)确定年折旧率。
    在考虑减值准备的情况下,已计提减值准备的固定资产在计提折旧时,按照该项固定资产的账面价值(即固定资产原价减去累计折旧和已计提的减值准备)以及尚可使用年限重新计算确定折旧率和折旧额。
    已达到预定可使用状态但尚未办理竣工决算的固定资产,按照估计价值确定其成本,并计提折旧;待办理竣工决算后,再按实际成本调整原来的暂估价值,但不需要调整原已计提的折旧额。
    对固定资产的使用寿命、预计净残值和折旧方法的复核:本公司至少于每年年度终了时,对固定资产的使用寿命、预计净残值和折旧方法进行复核,如果发现固定资产使用寿命预计数与原先估计数有差异的,调整固定资产使用寿命;预计净残值的预计数与原先估计数有差异的,调整预计净残值;与固定资产有关的经济利益预期实现方式有重大改变的,改变固定资产折旧方法。固定资产使用寿命、预计净残值和折旧方法的改变作为会计估计变更处理。
          类别                折旧年限(年)      残值率(%)              年折旧率(%)
                                                        江苏中联电气股份有限公司 2013 半年度报告全文
    房屋及建筑物             20.00                                      4.50%
    机器设备                 10.00                                      9.00%
    电子设备                 5.00                                       18.00%
    运输设备                 8.00                                       11.25%(4)固定资产的减值测试方法、减值准备计提方法
    固定资产后续支出指固定资产在使用过程中发生的主要包括修理支出、更新改造支出、修理费用、装修支出等。其会计处理方法为:固定资产的更新改造等后续支出,满足固定资产确认条件的,计入固定资产成本,如有被替换的部分,应扣除其账面价值;不满足固定资产确认条件的固定资产修理费用等,在发生时计入当期损益;固定资产装修费用,在满足固定资产确认条件时,在“固定资产”内单设明细科目核算,并在两次装修期间与固定资产尚可使用年限两者中较短的期间内,采用年限平均法单独计提折旧。
    以经营租赁方式租入的固定资产发生的改良支出予以资本化,作为长期待摊费用,合理进行摊销。15、在建工程(1)在建工程的类别
    本公司在建工程按工程项目分别核算,以实际发生的全部支出入账。(2)在建工程结转为固定资产的标准和时点
    在建工程达到预定可使用状态时,按工程实际成本转入固定资产。 对已达到预定可使用状态但尚未办理竣工决算手续的固定资产,按估计价值记账,待确定实际价值后,再进行调整。但不调整已计提折旧。(3)在建工程的减值测试方法、减值准备计提方法
    资产负债表日,本公司对在建工程检查是否存在可能发生减值的迹象,当存在减值迹象时应进行减值测试确认其可收回金额,按账面价值与可收回金额孰低计提减值准备,减值损失一经计提,在以后会计期间不再转回。
    在建工程可收回金额根据资产公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者孰高确定。16、借款费用(1)借款费用资本化的确认原则
    本公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。符合资本化条件的资产,是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
                                                       江苏中联电气股份有限公司 2013 半年度报告全文(2)借款费用资本化期间
    指从借款费用开始资本化时点到停止资本化时点的期间。借款费用暂停资本化的期间不包括在内。(3)暂停资本化期间
    在购建或生产过程中发生非正常中断、且中断时间连续超过3个月的,应当暂停借款费用的资本化期间。(4)借款费用资本化金额的计算方法
    ①借入专门借款,按照专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定;
    ②占用一般借款按照累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率计算确定,资本化率为一般借款的加权平均利率;
    ③借款存在折价或溢价的,按照实际利率法确定每一会计期间应摊销的折价或溢价金额,调整每期利息金额。
    实际利率法是根据借款实际利率计算其摊余折价或溢价或利息费用的方法。其中实际利率是借款在预期存续期间的未来现金流量,折现为该借款当前账面价值所使用的利率。17、无形资产(1)无形资产的计价方法
    无形资产,是指本公司拥有或者控制的没有实物形态的可辨认非货币性资产。(2)使用寿命有限的无形资产的使用寿命估计情况
    ①来源于合同性权利或者其他法定权利的无形资产,其使用寿命按不超过合同性权利或者其他法定权利的期限;
    ②合同性权利或者其他法定权利到期时因续约等延续、且有证据表明延续不需要付出大额成本的,续约期一并记入使用寿命;
    ③合同或者法律没有使用寿命的,综合各方面情况判断,如与同行业情况进行比较、参考历史经验、聘请专家论证等,以无形资产能为公司带来经济利益的期限确定使用寿命。
             项目           预计使用寿命                           依据
    土地使用权            法定使用年限(3)使用寿命不确定的无形资产的判断依据
    按照上述方法仍无法确定无形资产为公司带来经济利益期限的,作为使用寿命不确定的无形资产。
    无形资产的摊销:使用寿命有限的无形资产,在预计的使用寿命期限内按照直线法摊销,无形资产的摊销一般计入当期损益,但如果某项无形资产包含的经济利益通过所生产的产品或者其他资产实现的,其资产摊销金额计入相关资产价值。使用寿命不确定的无形资产不摊销,期末进行减值测试。
                                                       江苏中联电气股份有限公司 2013 半年度报告全文(4)无形资产减值准备的计提
    ①公司在资产负债表日按照单项资产是否存在可能发生减值的迹象。存在减值迹象的,进行减值测试,估计资产的可收回金额。资产的可收回金额低于其账面价值的,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。资产减值损失确认后,减值资产的折旧或者摊销费用应当在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)。资产减值损失一经确认,在以后会计期间不得转回。
    ②存在下列迹象的,表明资产可能发生了减值:资产的市价当期大幅度下跌,其跌幅明显高于因时间的推移或者正常使用而预计的下跌。公司经营所处的经济、技术或者法律等环境以及资产所处的市场在当期或者将在近期发生重大变化,从而对公司产生不利影响。市场利率或者其他市场投资报酬率在当期已经提高,从而影响公司计算资产预计未来现金流量现值的折现率,导致资产可收回金额大幅度降低。有证据表明资产已经陈旧过时或者其实体已经损坏。资产已经或者将被闲置、终止使用或者计划提前处置。公司内部报告的证据表明资产的经济绩效已经低于或者将低于预期,如资产所创造的净现金流量或者实现的营业利润(或者亏损)远远低于(或者高于)预计金额等。其他表明资产可能已经发生减值的迹象。
    ③有迹象表明一项资产可能发生减值的,公司应当以单项资产为基础估计其可收回金额。公司难以对单项资产的可收回金额进行估计的,应当以该资产所属的资产组为基础确定资产组的可收回金额。
    资产组的认定,以资产组产生的主要现金流入是否独立于其他资产或者资产组的现金流入为依据。同时,在认定资产组时,考虑公司管理层管理生产经营活动的方式(如是按照生产线、业务种类还是按照地区或者区域等)和对资产的持续使用或者处置的决策方式等。资产组一经确定,各个会计期间应当保持一致,不得随意变更。
    ④因企业合并所形成的商誉和使用寿命不确定的无形资产以及未探明矿区权益,无论是否存在减值迹象,每年都应当进行减值测试。
    ⑤资产减值损失确认后,减值资产的折旧或者摊销费用应当在未来期间作相应调整,以使该资产在剩余使用寿命内,系统地分摊调整后的资产账面价值(扣除预计净残值)(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    研究阶段支出是指为获得并理解新的科学或技术知识而进行的独创性的有计划调查所发生的支出。对涉及公司产品的研究成果或其他知识的应用研究、评价和最终选择等进行的研究活动,对公司生产产品所涉及的材料、设备、工序、系统等进行的研究活动,新的或经改进的材料、设备、产品、工序、系统的试制、设计、评价和最终选择等进行的研究活动,上述研究活动所发生的支出划入公司内部研究项目的研究阶段支出,于发生时计入当期损益。
    开发阶段支出是在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等过程中所发生的开发支出。 公司将研究成果或其他知识应用于某项计划或设计,在此进行生产前或使用前的原型和模型的设计、建造和测试,以及不具有商业性生产经济规模的试生产设施的设计、建造和运营等开发活动所发生的支出划入公司内部研究项目的开发阶段支出,该等支出同时满足下列条件时才确认为无形资产,否则计入当期损益:
    ①完成该无形资产以使其能够使用或出售在技术上具有可行性;
    ②具有完成该无形资产并使用或出售的意图;
    ③无形资产产生经济利益方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场;
    ④有足够的技术、财务资源和其他资源条件支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;
    ⑤归属于该无形资产开发阶段的支出能够可靠计量。
                                                       江苏中联电气股份有限公司 2013 半年度报告全文18、长期待摊费用
    本公司长期待摊费用是指已经支出,但受益期限在一年以上(不含一年)的各项费用,主要包括车位使用费、房屋装修费等。长期待摊费用按费用项目的受益期限分期摊销。长期待摊的费用项目不能使以后会计期间受益,则将尚未摊销的该项目的摊余价值全部转入当期损益。19、预计负债
    当与对外担保、未决诉讼或仲裁、产品质量保证、裁员计划、亏损合同、重组义务、固定资产弃置义务等或有事项相关的业务同时符合以下条件时,确认为负债。(1)预计负债的确认标准
    ①该义务是本公司承担的现时义务。
    ②该义务的履行很可能导致经济利益流出企业。
    ③该义务的金额能够可靠地计量。(2)预计负债的计量方法
    按照履行相关现时义务所需支出的最佳估计数进行初始计量,如所需支出存在一个连续范围,且该范围内各种结果发生的可能性相同,最佳估计数按照该范围内的中间值确定;如涉及多个项目,按照各种可能结果及相关概率计算确定最佳估计数。资产负债表日应当对预计负债账面价值进行复核,有确凿证据表明该账面价值不能真实反映当前最佳估计数,应当按照当前最佳估计数对该账面价值进行调整。20、股份支付及权益工具(1)股份支付的种类
    股份支付是指本公司为获取职工和其他方提供服务而授予权益工具或者承担以权益工具为基础确定的负债的交易,包括以权益结算和以现金结算两种方式。以权益结算方式换取职工提供服务的,按照授予职工权益工具的公允价值计量;换取其他方服务的,按照其他方服务在取得日的公允价值计量,若其他方服务的公允价值不能可靠计量,按照权益工具在服务取得日的公允价值计量。(2)权益工具公允价值的确定方法
    ①存在活跃市场的,按照活跃市场中的报价确定;
    ②不存在活跃市场的,采用估值技术确定,包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等。
    以现金结算方式的,按照承担的以股份或其他权益工具为基础计算确定的负债的公允价值计量。根据最新取得可行权职工数变动等后续信息进行估计确定可行权权益工具最佳估计数。
                                                       江苏中联电气股份有限公司 2013 半年度报告全文21、收入(1)销售商品收入确认时间的具体判断标准
    ①企业已将商品所有权上的主要风险和报酬转移给购货方; ②企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施控制; ③收入的金额能够可靠的计量; ④与交易相关的经济利益能够流入企业; ⑤相关的收入和成本能够可靠的计量。(2)确认提供劳务收入的依据
    在满足相关的经济利益很可能流入企业和收入的金额能够可靠地计量等两个条件时,本公司分别以下情况确认收入:
    ①利息收入按照他人使用本公司货币资金的时间和实际利率计算确定。
    ②使用费收入按照有关合同或协议约定的收费时间和方法计算确定。
    ③在同一会计年度内开始并完成的劳务,在完成劳务时确认收入。
    ④如劳务的开始和完成分属不同的会计年度,在提供劳务交易的结果能够可靠估计的情况下,在资产负债表日按完工百分比法确认相关劳务收入。在提供劳务交易的结果不能可靠估计的情况下,在资产负债表日按已经发生并预计能够补偿的劳务成本金额确认收入。
    在同时满足下列条件的情况下,表明其结果能够可靠估计:与合同相关的经济利益很可能流入企业;实际发生的合同成本能够清楚地区分和可靠地计量;固定造价合同还必须同时满足合同总收入能够可靠计量及合同完工进度和为完成合同尚需发生的成本能够可靠地确定。22、政府补助(1)类型
    政府补助,是指本公司从政府无偿取得货币性资产或非货币性资产,但不包括政府作为所有者投入的资本。政府补助分为与资产相关的政府补助和与收益相关的政府补助。与资产相关的政府补助,是指本公司取得的、用于购建或以其他方式形成长期资产的政府补助;与收益相关的政府补助,是指除与资产相关的政府补助之外的政府补助。(2)会计处理方法
    只有在能够满足政府补助所附条件以及能够收到时,本公司才确认政府补助。本公司收到的货币性政府补助,按照收到或应收的金额计量;收到的非货币性政府补助,按照公允价值计量;公允价值不能可靠取得的,按照名义金额计量。
    本公司收到的与资产相关的政府补助,在收到时确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期损益。
    本公司收到的与收益相关的政府补助,如果用于补偿本公司以后期间的相关费用或损失,则确认为递延收益,并在确认相关费用的期间,计入当期损益;如果用于补偿本公司已发生的相关费用或损失的,直接计入当期损益。本公司已确认的政府补助需要返还的,如果存在相关递延收益,则冲减相关递延收益账面余额,超出部分计入当期损益;不存在相关递延收益时,直接将返还的金额计入当期损益。
                                                        江苏中联电气股份有限公司 2013 半年度报告全文23、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
    本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认: ①本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:该项交易不是企业合并;交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。②本公司对与子公司、联营公司及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产:暂时性差异在可预见的未来很可能转回;未来很可能获得用来抵扣暂时性差异的应纳税所得额。③本公司对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。(2)确认递延所得税负债的依据
    除下列情况产生的递延所得税负债以外,本公司确认所有应纳税暂时性差异产生的递延所得税负债:①商誉的初始确认;②同时满足具有下列特征的交易中产生的资产或负债的初始确认:该项交易不是企业合并;交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。③本公司对与子公司、联营公司及合营企业投资产生相关的应纳税暂时性差异,同时满足下列条件的:投资企业能够控制暂时性差异的转回的时间;暂时性差异在可预见的未来很可能不会转回。24、经营租赁、融资租赁(1)经营租赁会计处理
    作为承租人支付的租金,公司在租赁期内各个期间按照直线法计入相关资产成本或当期损益。公司从事经营租赁业务发生的初始直接费用,直接计入当期损益。经营租赁协议涉及的或有租金在实际发生时计入当期损益。(2)融资租赁会计处理
    ①在租赁期届满时,租赁资产的所有权转移给承租人;
    ②承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将会行使这种选择权;
    ③即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分(75%(含)以上);
    ④承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值(90%(含)以上);出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值(90%(含)以上);
    ⑤租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。
    不满足上述条件的,认定经营租赁。25、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更
                                                           江苏中联电气股份有限公司 2013 半年度报告全文□ 是 √ 否(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否26、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否27、其他主要会计政策、会计估计和财务报表编制方法无五、税项1、公司主要税种和税率
                 税种                           计税依据                          税率
    增值税                           销售收入,加工及修理修配劳务收入 17%
    消费税                           从价计征                           5%
    营业税                           应税收入                           5%
    城市维护建设税                   应纳增值税及营业税额               5%
    企业所得税                       应纳税所得额                       15%、25%各分公司、分厂执行的所得税税率
                                                                          江苏中联电气股份有限公司 2013 半年度报告全文2、税收优惠及批文
    根据《高新技术企业认定管理办法》(国科发火[2008]172号) 和《高新技术企业认定管理工作指引》(国科发火[2008]362号)有关规定,经企业申报、地方初审、省高新技术企业认定管理工作协调小组组织专家审查等程序,2010年江苏中联电气股份有限公司被认定高新技术企业。有效期三年,2012年度企业所得税税率为高新技术企业优惠税率15%。2013年复审中,按高新技术企业优惠税率15%预缴中。江苏华兴变压器有限公司及盐城中联矿用科技发展有限公司执行25%的企业所得税。3、其他说明无六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                   单位: 元
                                                                                                                    从母公
                                                                                                                    司所有
                                                                                                                    者权益
                                                                                                                    冲减子
                                                                                                                    公司少
                                                                                                                    数股东
                                                               实质上                                     少数股
                                                                                                                    分担的
                                                               构成对                                     东权益
                                                                                                                    本期亏
                                                     期末实 子公司               表决权                   中用于
    子公司 子公司            业务性 注册资 经营范                           持股比            是否合 少数股             损超过
                注册地                               际投资 净投资               比例                     冲减少
    全称    类型              质       本        围                        例(%)             并报表 东权益             少数股
                                                      额       的其他             (%)                     数股东
                                                                                                                    东在该
                                                               项目余                                     损益的
                                                                                                                    子公司
                                                                 额                                       金额
                                                                                                                    年初所
                                                                                                                    有者权
                                                                                                                    益中所
                                                                                                                    享有份
                                                                                                                    额后的
                                                                                                                     余额
                                            矿山自盐城中
                                            动化设联矿用
                                            备、防
    设备科 全资子 江苏盐              5,000,0            5,000,0
                         制造业             爆电气                       100%     100% 是
    技发展 公司     城                00.00               00.00
                                            设备的有限公
                                            研发、司
                                            生产、
                                                                             江苏中联电气股份有限公司 2013 半年度报告全文
                                            销售、
                                            技术咨
                                            询,电
                                            子元器
                                            件,计
                                            算机软
                                            硬件及
                                            辅助设
                                            备的销
                                            售通过设立或投资等方式取得的子公司的其他说明无(2)非同一控制下企业合并取得的子公司
                                                                                                                  单位: 元
                                                                                                                        从母公
                                                                                                                        司所有
                                                                                                                        者权益
                                                                                                                        冲减子
                                                                                                                        公司少
                                                                                                                        数股东
                                                                    实质上                                     少数股
                                                                                                                        分担的
                                                                    构成对                                     东权益
                                                                                                                        本期亏
                                                         期末实 子公司                表决权                   中用于
    子公司 子公司            业务性 注册资                                       持股比            是否合 少数股            损超过
                注册地                      经营范围 际投资 净投资                    比例                     冲减少
    全称    类型              质       本                                       例(%)             并报表 东权益            少数股
                                                           额       的其他             (%)                     数股东
                                                                                                                        东在该
                                                                    项目余                                     损益的
                                                                                                                        子公司
                                                                      额                                       金额
                                                                                                                        年初所
                                                                                                                        有者权
                                                                                                                        益中所
                                                                                                                        享有份
                                                                                                                        额后的
                                                                                                                        余额
                                            变压器及
                                            其配件制
                                            造,(国家江苏华
                                            淘汰、禁止
    兴变压 全资子 江苏盐              60,880,                118,000,
                         制造业             或限定的                          100%     100% 是
    器有限 公司     城                000.00                  000.00
                                            项目除公司
                                            外),电器
                                            设备科研
                                            设计、技术
                                                      江苏中联电气股份有限公司 2013 半年度报告全文
                                 转让,自营
                                 和代理各
                                 类商品和
                                 技术的进
                                 出口业务
                                 (国家限
                                 定公司经
                                 营或禁止
                                 进出口的
                                 的商品和
                                 技术除
                                 外),水暖
                                 器材、水
                                 泥、钢材、
                                 五金、交
                                 电、日用
                                 品、装潢材
                                 料销售及
                                 代购代销,
                                 空调安装,
                                 房屋出租,
                                 下列项目
                                 仅供有资
                                 格的分支
                                 经营机构
                                 经营:(成
                                 品油零
                                 售)。通过非同一控制下企业合并取得的子公司的其他说明
    公司经第二届董事会第二十二次会议和2012年度股东大会审议通过《关于使用自有资金收购江苏华兴变压器有限公司100%股权的议案》,公司使用自有资金11,800万元收购江苏华兴变压器有限公司100%的股权。2、合并范围发生变更的说明合并报表范围发生变更说明√ 适用 □ 不适用与上年相比本年(期)新增合并单位 1 家,原因为
    公司第二届董事会第二十二次会议和2012年度股东审议通过《关于使用自有资金收购江苏华兴变压器有限公司100%股权的议案》,公司以自有资金11,800万元人民币收购江苏华兴变压器有限公司100%的股权。2013年3月22日完成工商变更登记手续,江苏华兴变压器有限公司成为公司的全资子公司,本期将其纳入
                                                                         江苏中联电气股份有限公司 2013 半年度报告全文财务报表合并范围。3、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                                 单位: 元
                        名称                                  期末净资产                            本期净利润
    江苏华兴变压器有限公司                                                   102,203,599.00                     4,338,855.16新纳入合并范围的主体和不再纳入合并范围的主体的其他说明无4、报告期内发生的非同一控制下企业合并
                                                                                                                 单位: 元
             被合并方                        商誉金额                                     商誉计算方法
                                                                         企业合并成本大于合并中取得的被购买方可辨认
    江苏华兴变压器有限公司                                   19,293,378.14
                                                                         净资产公允价值份额的差额确认为商誉。非同一控制下企业合并的其他说明无七、合并财务报表主要项目注释1、货币资金
                                                                                                                 单位: 元
                                          期末数                                             期初数
         项目
                               外币金额   折算率    人民币金额              外币金额       折算率        人民币金额
    现金:                             --        --             183,429.21          --            --                  20,728.76
    人民币                            --        --             183,429.21          --            --                  20,728.76
    银行存款:                        --        --          148,233,518.21         --            --           323,970,258.78
    人民币                            --        --          148,233,518.21         --            --           323,970,258.78
    其他货币资金:                    --        --           14,536,660.00         --            --            22,512,760.00
    人民币                            --        --           14,536,660.00         --            --            22,512,760.00
    合计                              --        --          162,953,607.42         --            --           346,503,747.54如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明无
                                                                       江苏中联电气股份有限公司 2013 半年度报告全文2、应收票据(1)应收票据的分类
                                                                                                                    单位: 元
                   种类                                      期末数                                 期初数
    银行承兑汇票                                                       45,331,646.30                             32,378,506.73
    商业承兑汇票                                                          2,000,000.00
    合计                                                               47,331,646.30                             32,378,506.73(2)期末已质押的应收票据情况
                                                                                                                    单位: 元
       出票单位               出票日期               到期日                     金额                         备注(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况公司已经背书给其他方但尚未到期的票据
                                                                                                                    单位: 元
       出票单位               出票日期               到期日                     金额                         备注宁夏宝丰能源集团有限
                       2013 年 01 月 16 日   2013 年 07 月 16 日                     1,000,000.00公司领亚电子科技股份有限
                       2013 年 02 月 28 日   2013 年 08 月 28 日                      725,928.00公司神华宁夏煤业集团有限
                       2013 年 03 月 22 日   2013 年 09 月 22 日                      513,200.00责任公司
    聚成集团有限公司       2013 年 01 月 11 日   2013 年 07 月 11 日                      500,000.00山西华润联盛能源投资
                       2013 年 01 月 23 日   2013 年 07 月 23 日                      500,000.00有限公司
    合计                              --                    --                           3,239,128.00             --说明
       期末公司已背书给其他方但尚未到期的票据57313873.31元,均为银行承兑汇票。已贴现或质押的商业承兑票据的说明无
                                                                                          江苏中联电气股份有限公司 2013 半年度报告全文3、应收账款(1)应收账款按种类披露
                                                                                                                                         单位: 元
                                                      期末数                                                       期初数
           种类                  账面余额                         坏账准备                     账面余额                          坏账准备
                           金额         比例(%)                金额             比例(%)     金额         比例(%)          金额          比例(%)按组合计提坏账准备的应收账款
    按组合计提坏账准备的     345,735,27                      18,045,831.                      254,728,2                  15,885,980.1
                                             100%                                  100%                      100%                                  100%
    应收账款                         1.41                                 91                     80.82                                 8
                         345,735,27                      18,045,831.                      254,728,2                  15,885,980.1
    组合小计                                     100%                                  100%                      100%                                  100%
                                 1.41                                 91                     80.82                                 8
                         345,735,27                      18,045,831.                      254,728,2                  15,885,980.1
    合计                                        --                                    --                        --                                --
                                 1.41                                 91                     80.82                                 8应收账款种类的说明
    单项金额重大的应收账款是指单笔金额为400万元以上(含400万元)并且占应收账款期末余额5%以上的应收款项。按组合计提减值准备的应收账款含单项金额重大、单独进行减值测试未发生减值的应收账款,以及包含在具有类似信用风险特征的应收款项组合中进行减值测试的应收账款。
    期末余额中无应收持有本公司5%(含5%)以上表决权股份的股东单位的款项。期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                         单位: 元
                                            期末数                                                                 期初数
       账龄                    账面余额                                                                 账面余额
                                                                  坏账准备                                                          坏账准备
                         金额             比例(%)                                               金额               比例(%)1 年以内
    其中:                    --                     --                        --                      --                --                  --
    1 年以内小计           290,601,169.10        84.05%                    5,812,023.39          183,879,283.72          72.19%            3,677,585.67
    1至2年                  35,434,800.56        10.25%                    3,543,480.06           54,913,765.10          21.56%            5,491,376.51
    2至3年                  11,654,899.00            3.37%                 3,496,469.70            9,785,330.00           3.84%            2,935,599.00
    3 年以上                 8,044,402.75            2.33%                 5,193,858.77            6,149,902.00           2.41%            3,781,419.00
    3至4年                   4,855,332.00                 1.4%             2,427,666.00            4,018,742.00           1.58%            2,009,371.00
    4至5年                   2,114,389.90            0.61%                 1,691,511.92            1,795,560.00               0.7%         1,436,448.00
    5 年以上                 1,074,680.85            0.31%                 1,074,680.85                335,600.00         0.13%             335,600.00
                                                                               江苏中联电气股份有限公司 2013 半年度报告全文
    合计                   345,735,271.41          --              18,045,831.91       254,728,280.82            --             15,885,980.18组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)应收账款中金额前五名单位情况
                                                                                                                                  单位: 元
                                                                                                                  占应收账款总额的比例
       单位名称               与本公司关系                     金额                      年限
                                                                                                                            (%)神华物资集团有限公司
                       客户                                    13,574,000.00 一年以内                                               3.93%(神东)神华物资集团有限公司
                       客户                                    12,420,400.00 一年以内                                               3.59%(宁煤)山东能源国际贸易有限
                       客户                                     8,863,387.01 一年以内                                               2.56%公司陕西华电榆横煤电有限
                       客户                                     7,088,600.00 一年以内                                               2.05%责任公司淮南矿业(集团)有限
                       客户                                     6,289,209.70 一年以内                                               1.82%责任公司
    合计                               --                          48,235,596.71                  --                                   13.95%4、其他应收款(1)其他应收款按种类披露
                                                                                                                                  单位: 元
                                               期末数                                                     期初数
           种类                账面余额                   坏账准备                   账面余额                           坏账准备
                           金额         比例(%)         金额       比例(%)        金额             比例(%)           金额         比例(%)按组合计提坏账准备的其他应收款
    按组合计提坏账准备的 27,081,871.7                                              22,157,865.2
                                          100% 1,835,274.44           100%                            100%         1,870,263.92      100%
    其他应收款                         4                                                     7
                        27,081,871.7                                           22,157,865.2
    组合小计                                  100% 1,835,274.44           100%                            100%         1,870,263.92      100%
                                   4                                                     7
    合计                    27,081,871.7      --        1,835,274.44      --       22,157,865.2          --            1,870,263.92      --
                                                                              江苏中联电气股份有限公司 2013 半年度报告全文
                                   4                                                  7其他应收款种类的说明
    单项金额重大的其他应收款是指单笔金额为400万元以上(含400万元)并且占其他应收款期末余额5%以上的应收款项。按组合计提减值准备的其他应收款含单项金额重大、单独进行减值测试未发生减值的其他应收款,以及包含在具有类似信用风险特征的应收款项组合中进行减值测试的应收款项。期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                    单位: 元
                                              期末数                                              期初数
                                  账面余额                                            账面余额
           账龄
                                                   比例     坏账准备                              比例         坏账准备
                              金额                                                  金额
                                                   (%)                                            (%)1 年以内其中:
    1 年以内小计                  20,158,444.07 74.44%            403,168.88          14,303,108.43 64.55%             286,062.17
    1至2年                            3,958,548.51 14.62%         395,854.85           4,477,359.03 20.21%             447,735.90
    2至3年                            2,475,056.86     9.14%      742,517.06           2,920,777.81 13.18%             876,233.35
    3 年以上                           489,822.30      1.81%      293,733.65             456,620.00   2.06%            260,232.50
    3至4年                             366,897.30      1.35%      183,448.65             376,655.00    1.7%            188,327.50
    4至5年                                 63,200.00   0.23%          50,560.00           40,300.00   0.18%             32,240.00
    5 年以上                               59,725.00   0.22%          59,725.00           39,665.00   0.18%             39,665.00
    合计                          27,081,871.74         --       1,835,274.44         22,157,865.27    --            1,870,263.92组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)其他应收款金额前五名单位情况
                                                                                                                    单位: 元
                                                                                                        占其他应收款总额的比
         单位名称          与本公司关系                    金额                       年限
                                                                                                               例(%)盐城市盐都区龙冈镇财
                       政府机关                             2,200,000.00 1 年以内                                      8.12%政所
                                                                           江苏中联电气股份有限公司 2013 半年度报告全文
                                                                           1 年以内 1120000 元,1
    孙庆武                 销售业务员                           1,421,556.00                                                  5.25%
                                                                           至 2 年 301556 元中国神华国际工程有限
                       招标机构                               980,878.00 1 年以内                                         3.62%公司
    马志永(办事处)         销售办事处                             800,000.00 1 年以内                                         2.95%
    朔州办事处             销售办事处                             780,000.00 1 年以内                                         2.88%
           合计                   --                        6,182,434.00             --                                  22.82%5、预付款项(1)预付款项按账龄列示
                                                                                                                        单位: 元
                                       期末数                                                    期初数
       账龄
                              金额                        比例(%)                       金额                     比例(%)
    1 年以内                                  10,829,359.26       82.9%                                 6,900,170.91         75.87%
    1至2年                                     2,234,015.83       17.1%                                 2,194,016.84         24.13%
    合计                                      13,063,375.09      --                                     9,094,187.75         --预付款项账龄的说明无(2)预付款项金额前五名单位情况
                                                                                                                        单位: 元
         单位名称          与本公司关系                    金额                     时间                   未结算原因盐城市中联建筑工程有
                       基建单位                             3,993,100.00 2013 年 1 月 30 日          工程未完工限公司神木县恒泰房地产开发
                       基建单位                               931,036.00 2011 年 11 月 30 日         工程未完工有限责任公司扬州市天勤机械有限公
                       设备供应单位                           445,200.00 2012 年 10 月 25 日         工程未完工司大同市晨光建设有限公
                       设备供应单位                           324,735.00 2012 年 10 月 12 日         工程未完工司盐城市九瑞物资有限公
                       设备供应单位                           157,688.05 2013 年 2 月 3 日           工程未完工司
    合计                              --                        5,851,759.05             --                            --预付款项主要单位的说明无
                                                                         江苏中联电气股份有限公司 2013 半年度报告全文6、存货(1)存货分类
                                                                                                                    单位: 元
                                             期末数                                            期初数
         项目
                         账面余额            跌价准备   账面价值          账面余额            跌价准备        账面价值
    原材料                   16,365,130.53                  16,365,130.53     22,429,777.85                       22,087,799.03
    在产品                   31,250,665.99                  31,250,665.99      7,874,070.44                        8,399,514.96
    库存商品                 45,811,761.10                  45,811,761.10     31,828,375.72                       31,644,910.02
    合计                     93,427,557.62                  93,427,557.62     62,132,224.01                       62,132,224.017、长期股权投资(1)长期股权投资明细情况
                                                                                                                    单位: 元
                                                                                   在被投资
                                                                        在被投资 单位持股
                                                           在被投资
    被投资单                                                                单位表决 比例与表                本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                              减值准备
    位                                                                    权比例 决权比例                 减值准备    红利
                                                            比例(%)
                                                                          (%)      不一致的
                                                                                     说明紫金财产
                     21,000,00 21,000,00
    保险股份 成本法                                                 0.8%        0.8%
                          0.00        0.00有限公司
                     21,000,00 21,000,00
    合计            --                                             --          --         --
                          0.00        0.008、固定资产(1)固定资产情况
                                                                                                                    单位: 元
            项目             期初账面余额                 本期增加                         本期减少         期末账面余额
    一、账面原值合计:               193,348,512.69                      44,137,692.83            250,475.00     237,235,730.52
    其中:房屋及建筑物                83,015,730.75                      33,161,500.00                           116,177,230.75
         机器设备                 97,225,343.70                       8,789,796.77                           106,015,140.47
         运输工具                  6,017,326.23                         228,232.00            250,475.00       5,995,083.23
    其他                               7,090,112.01                       1,958,164.06                             9,048,276.07
                                                                       江苏中联电气股份有限公司 2013 半年度报告全文
           --               期初账面余额         本期新增         本期计提             本期减少        本期期末余额
    二、累计折旧合计:            22,306,408.59      6,920,027.88       8,233,200.56          183,498.17     37,276,138.86
    其中:房屋及建筑物                8,567,240.62   1,742,004.00       2,615,950.08                         12,925,194.70
       机器设备                   9,922,681.47   4,640,526.32       4,505,798.14                         19,069,005.93
       运输工具                   1,767,601.47        63,904.96       364,084.27          183,498.17      2,012,092.53
    其他                              2,048,885.03     473,592.60         747,368.07                          3,269,845.70
           --               期初账面余额                               --                              本期期末余额
    三、固定资产账面净值合计     171,042,104.10                            --                               199,959,591.66
    其中:房屋及建筑物            74,448,490.13                            --                               103,252,036.05
       机器设备               87,302,662.23                            --                                86,946,134.54
       运输工具                   4,249,724.76                         --                                 3,982,990.70
    其他                                                                   --                                 5,778,430.37
    四、减值准备合计                   232,000.00                          --                                  232,000.00
    其中:房屋及建筑物                  94,000.00                          --                                    94,000.00
       机器设备                     98,000.00                          --                                    98,000.00
       运输工具                     10,000.00                          --                                    10,000.00
    其他                                30,000.00                          --                                    30,000.00
    五、固定资产账面价值合计     170,810,104.10                            --                               199,727,591.66
    其中:房屋及建筑物            74,354,490.13                            --                               103,158,036.05
       机器设备               87,204,662.23                            --                                86,848,134.54
       运输工具                   4,239,724.76                         --                                 3,972,990.70
    其他                              5,011,226.98                         --                                 5,748,430.37本期折旧额 8,233,200.56 元;本期由在建工程转入固定资产原价为 0.00 元。(2)通过经营租赁租出的固定资产
                                                                                                             单位: 元
                           种类                                                    期末账面价值
    房屋及建筑物                                                                                              3,541,760.40(3)未办妥产权证书的固定资产情况
                  项目                           未办妥产权证书原因                     预计办结产权证书时间
                                         2011 至 2012 年度在新址建设的房产需集
    房屋及建筑物                                                                     2013 年下半年
                                         中统一办理固定资产说明
                                                                                 江苏中联电气股份有限公司 2013 半年度报告全文
    期未公司尚未办妥产权证书的固定资产60,579,182.54元,主要是已完工转固的生产厂房,位于盐城市青年西路88号厂址内。9、在建工程(1)在建工程情况
                                                                                                                              单位: 元
                                                  期末数                                               期初数
             项目
                                账面余额         减值准备          账面价值         账面余额         减值准备              账面价值
    科研楼                         50,650,128.73                   50,650,128.73 42,326,987.81                             42,326,987.81
    合计                           50,650,128.73                   50,650,128.73 42,326,987.81                             42,326,987.81(2)重大在建工程项目变动情况
                                                                                                                              单位: 元
                                                            工程投                          其中:本
                                                                                   利息资              本期利
    项目名                        本期增    转入固   其他减     入占预     工程进               期利息               资金来
          预算数    期初数                                                         本化累              息资本                  期末数
    称                         加      定资产      少      算比例       度                 资本化                    源
                                                                                   计金额              化率(%)
                                                             (%)                             金额
                    42,326,9 8,323,14                                                                            募集资        50,650,1
    科研楼                                                                100
                      87.81      0.92                                                                            金              28.73
                    42,326,9 8,323,14                                                                                          50,650,1
    合计                                                          --            --                           --           --
                      87.81      0.92                                                                                            28.73在建工程项目变动情况的说明无10、无形资产(1)无形资产情况
                                                                                                                              单位: 元
          项目                   期初账面余额                本期增加                   本期减少                 期末账面余额
    一、账面原值合计                        20,720,006.39          14,495,000.00                                           35,215,006.39
    土地使用权                              20,693,792.80          11,125,000.00                                           31,818,792.80
    软件                                       26,213.59                                                                          26,213.59
    其他                                                               3,370,000.00                                            3,370,000.00
    二、累计摊销合计                         1,940,833.76              2,328,082.38                                            4,268,916.14
    土地使用权                               1,940,833.76               635,965.16                                             2,576,798.92
                                                                   江苏中联电气股份有限公司 2013 半年度报告全文
    软件                                                                                                          0.00
    其他                                                    1,692,117.22                                  1,692,117.22
    三、无形资产账面净值合计        18,779,172.63          12,166,917.62                                 30,946,090.25
    土地使用权                      18,752,959.04          10,489,034.84                                 29,241,993.88
    软件                                 26,213.59                                                           26,213.59
    其他                                                    1,677,882.78                                  1,677,882.78土地使用权软件其他
    无形资产账面价值合计            18,779,172.63          12,166,917.62                                 30,946,090.25
    土地使用权                      18,752,959.04          10,489,034.84                                 29,241,993.88
    软件                                 26,213.59                                                           26,213.59
    其他                                                    1,677,882.78                                  1,677,882.78本期摊销额 282,047.96 元。11、商誉
                                                                                                         单位: 元被投资单位名称或形成商誉的
                               期初余额           本期增加         本期减少          期末余额        期末减值准备
             事项
    江苏华兴变压器有限公司                     0.00   19,293,378.14               0.00   19,293,378.14            0.00
    合计                                       0.00   19,293,378.14               0.00   19,293,378.14            0.0012、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                         单位: 元
                    项目                                期末数                             期初数递延所得税资产:
    资产减值准备                                                      3,636,610.51                        2,698,415.82
    小计                                                              3,636,610.51                        2,698,415.82递延所得税负债:
    交易性金融工具、衍生金融工具的估值                                                                            0.00计入资本公积的可供出售金融资产公允价值变
                                                                                                              0.00动
                                                                      江苏中联电气股份有限公司 2013 半年度报告全文未确认递延所得税资产明细
                                                                                                              单位: 元
                     项目                                  期末数                               期初数
    可抵扣暂时性差异                                                     3,636,610.51                          2,698,415.82
    合计                                                                 3,636,610.51                          2,698,415.82(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                              单位: 元
                                   报告期末互抵后的       报告期末互抵后的     报告期初互抵后的     报告期初互抵后的
                  项目             递延所得税资产或       可抵扣或应纳税暂     递延所得税资产或     可抵扣或应纳税暂
                                           负债               时性差异               负债                时性差异
    递延所得税资产                             3,636,610.51                              2,698,415.8213、资产减值准备明细
                                                                                                              单位: 元
                                                                              本期减少
           项目             期初账面余额          本期增加                                            期末账面余额
                                                                       转回              转销
    一、坏账准备                  17,756,244.10                           4,843,363.17                        12,912,880.93
    七、固定资产减值准备             232,000.00                                                                 232,000.00
    十三、商誉减值准备                                                                                                  0.00
    合计                          17,988,244.10                           4,843,363.17                        13,144,880.9314、短期借款(1)短期借款分类
                                                                                                              单位: 元
                    项目                                  期末数                                期初数
    抵押借款                                                           20,000,000.00
    合计                                                               20,000,000.0015、应付票据
                                                                                                              单位: 元
                    种类                                  期末数                                期初数
    银行承兑汇票                                                       12,000,000.00                          20,090,000.00
                                                                      江苏中联电气股份有限公司 2013 半年度报告全文
    合计                                                               12,000,000.00                             20,090,000.00下一会计期间将到期的金额 12,000,000.00 元。应付票据的说明应付票据期末数比期初数减少8090000元,减幅40.27%,主要是由于本报告期内应付票据已到期。16、应付账款(1)应付账款情况
                                                                                                                 单位: 元
                     项目                              期末数                                       期初数
    1 年以内                                                           61,107,108.68                             35,486,399.89
    1-2 年                                                              2,143,489.31                              2,143,489.31
    2-3 年                                                              1,431,263.05                              1,431,263.053 年以上
    合计                                                               64,681,861.04                             39,061,152.2517、预收账款(1)预收账款情况
                                                                                                                 单位: 元
                      项目                                 期末数                                   期初数
    1 年以内                                                            13,712,923.91                             5,973,405.98
    1-2 年                                                                 634,152.00                              634,152.002-3 年3 年以上
    合计                                                                14,347,075.91                             6,607,557.98(2)账龄超过一年的大额预收账款情况的说明无18、应付职工薪酬
                                                                                                                 单位: 元
         项目               期初账面余额        本期增加                    本期减少                   期末账面余额一、工资、奖金、津
                                   678,855.14      17,140,720.61                    12,570,941.39             5,248,634.36贴和补贴
                                                             江苏中联电气股份有限公司 2013 半年度报告全文
    二、职工福利费                                 775,632.40                      775,632.40                    0.00
    三、社会保险费             1,417,314.23       2,039,565.81                 2,039,565.81              1,417,314.23
    四、住房公积金               -13,050.00        178,640.00                      161,594.00               3,996.00
    六、其他                    950,801.52         189,127.33                       28,025.00            1,111,903.85
    合计                       3,033,920.89      20,323,686.15                15,575,758.60              7,781,848.44应付职工薪酬中属于拖欠性质的金额 0.00 元。
    工会经费和职工教育经费金额 1,111,903.85 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿0.00 元。应付职工薪酬预计发放时间、金额等安排
    当月计提,下月发放。19、应交税费
                                                                                                       单位: 元
                   项目                                期末数                               期初数
    增值税                                                           1,113,575.97                        3,161,919.52
    营业税                                                              64,483.01
    企业所得税                                                       3,000,442.26                        4,015,446.87
    个人所得税                                                         222,263.21                        1,563,428.71
    城市维护建设税                                                      -2,241.39                         174,989.06
    房产税                                                             284,317.43                         297,146.40
    土地使用税                                                         109,597.50                          79,258.50
    教育费附加                                                          29,070.61                         108,355.55
    地方教育费附加                                                     -30,374.84                          68,570.67
    其他                                                                12,487.31                          32,237.00
    合计                                                             4,803,621.07                        9,501,352.2820、其他应付款(1)其他应付款情况
                                                                                                       单位: 元
                 项目                               期末数                                  期初数
    1 年以内                                                        3,638,123.22                         8,233,242.84
    1-2 年                                                            91,461.00                            79,461.00
    2-3 年                                                          4,293,175.00                         4,293,175.00
    3 年以上                                                        2,900,994.80                         2,849,858.90
                                                                         江苏中联电气股份有限公司 2013 半年度报告全文
    合计                                                                     10,923,754.02                         15,455,737.74(2)金额较大的其他应付款说明内容盐城市国土资源局土地使用权出让金3,705,164.25元。21、其他非流动负债
                                                                                                                     单位: 元
                    项目                                  期末账面余额                              期初账面余额
    递处收益                                                            1,958,224.52                                   1,958,224.52
    技和改造专项资金                                                    9,000,000.00                                   9,000,000.00
    合计                                                               10,958,224.52                               10,958,224.5222、股本
                                                                                                                       单位:元
                                                        本期变动增减(+、-)
                   期初数                                                                                           期末数
                               发行新股          送股         公积金转股         其他                小计
    股份总数       82,760,000.00                                 24,828,000.00                     24,828,000.00 107,588,000.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3 年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况:
       2013年3月21日,经公司2012年年度股东大会决议,公司以2012年12月31日的股份为基数,每10股转增3股,共转增24,828,000.00股,本方案于2013年5月16日实施完华。该次转增后,公司注册资本变更为107,588,000.00元。本次用公积金转增股的方案业经中审亚太会计师事务所(特殊普通合伙)以中审亚太验字(2013)第010418号验资报告验证。23、资本公积
                                                                                                                     单位: 元
           项目                    期初数                    本期增加                    本期减少              期末数
    资本溢价(股本溢价)                584,399,440.00                                        24,828,000.00       559,571,440.00
    其他资本公积                                6,762.17                                                                   6,762.17
    合计                                584,406,202.17                                        24,828,000.00       559,578,202.17
                                                                          江苏中联电气股份有限公司 2013 半年度报告全文24、盈余公积
                                                                                                                      单位: 元
           项目                  期初数                   本期增加                    本期减少                 期末数
    法定盈余公积                         31,711,910.05                                                              31,711,910.05
    合计                                 31,711,910.05                                                              31,711,910.0525、未分配利润
                                                                                                                      单位: 元
                    项目                                           金额                              提取或分配比例
    调整前上年末未分配利润                                                         161,267,190.50                  --
    调整后年初未分配利润                                                           161,267,190.50                  --
    加:本期归属于母公司所有者的净利润                                                22,836,126.27                --
    应付普通股股利                                                                    33,104,000.00
    其他                                                                                -407,791.47
    期末未分配利润                                                                 150,591,525.30                  --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数26、营业收入、营业成本(1)营业收入、营业成本
                                                                                                                      单位: 元
                  项目                               本期发生额                                   上期发生额
    主营业务收入                                                  135,671,425.14                               136,608,577.58
    其他业务收入                                                      10,140,463.06                                     3,321,230.33
    营业成本                                                      100,740,165.39                                    97,660,256.96
                                                               江苏中联电气股份有限公司 2013 半年度报告全文(2)主营业务(分行业)
                                                                                                      单位: 元
                                       本期发生额                                   上期发生额
           行业名称
                            营业收入                营业成本             营业收入                营业成本
    矿用隔爆型变压器行业         135,671,425.14           95,016,233.70       136,608,577.58          96,321,894.42
    合计                         135,671,425.14           95,016,233.70       136,608,577.58          96,321,894.42(3)主营业务(分产品)
                                                                                                      单位: 元
                                       本期发生额                                   上期发生额
           产品名称
                            营业收入                营业成本             营业收入                营业成本
    干式变压器                    33,599,960.74           21,426,522.74        27,275,453.73          17,573,722.45
    移动变电站                   102,071,464.40           73,589,710.96       109,333,123.85          78,748,171.97
    合计                         135,671,425.14           95,016,233.70       136,608,577.58          96,321,894.42(4)主营业务(分地区)
                                                                                                      单位: 元
                                       本期发生额                                   上期发生额
           地区名称
                            营业收入                营业成本             营业收入                营业成本
    华北地区                      56,835,060.82           41,453,587.60        84,562,535.23          59,624,539.94
    华东地区                      17,373,880.40           12,198,254.62        20,396,153.58          14,381,206.41
    西北地区                      33,081,834.37           21,023,671.63         9,191,333.33           6,480,754.39
    其他                          28,380,649.55           20,340,719.85        22,458,555.44          15,835,393.68
    合计                         135,671,425.14           95,016,233.70       136,608,577.58          96,321,894.42(5)公司来自前五名客户的营业收入情况
                                                                                                      单位: 元
             客户名称            主营业务收入                         占公司全部营业收入的比例(%)
    客户 1                                        11,372,649.57                                                 7.8%
    客户 2                                         7,781,196.58                                                 5.34%
    客户 3                                         6,429,914.53                                                 4.41%
    客户 4                                         5,437,424.79                                                 3.73%
    客户 5                                         4,988,034.19                                                 3.42%
                                                       江苏中联电气股份有限公司 2013 半年度报告全文
    合计                                 36,009,219.66                                             24.7%27、营业税金及附加
                                                                                            单位: 元
             项目       本期发生额                上期发生额                 计缴标准
    城市维护建设税                249,013.78                199,585.31
    教育费附加                    149,408.27                119,751.19
    地方教育费附加                 99,605.51                 79,834.12
    合计                          498,027.56                399,170.62              --28、销售费用
                                                                                            单位: 元
                 项目                本期发生额                           上期发生额
    工资                                               1,073,359.00                           233,400.00
    业务费                                             5,603,805.22                          5,552,826.50
    标书费                                               207,052.00                            34,377.00
    出差车费                                             322,686.60                           163,534.59
    办公费                                               113,041.33                           117,381.96
    中标服务费                                         1,187,531.00                           402,797.00
    招待费                                               328,889.45                           511,527.79
    其他                                                 360,176.23                            93,559.00
    运费                                               4,384,066.21                          2,598,732.52
    电话费                                                31,412.25                            33,487.91
    补助费                                               177,040.00                            93,210.00
    住宿费                                               558,015.34                           125,696.50
    汽油费                                                83,140.00                            59,882.61
    汽车修理                                              32,886.50                              6,571.00
    职工福利                                              19,260.89                              2,406.00
    汽车保险                                              14,942.26                            15,973.65
    会务费                                                11,000.00                            84,145.00
    广告费                                                95,250.00                            28,800.00
    业务宣传费                                           595,022.64                                  0.00
    信息服务费                                             9,786.98                                  0.00
    合计                                              15,208,363.90                         10,158,309.03
                                       江苏中联电气股份有限公司 2013 半年度报告全文29、管理费用
                                                                         单位: 元
               项目   本期发生额                          上期发生额
    工资                               1,819,161.11                         820,925.58
    印花税                              101,178.40                           33,028.50
    出差车费                             75,009.82                          101,319.41
    折旧                               1,327,091.94                        1,348,284.79
    养老金                              660,021.00                          467,589.31
    办公费                              149,556.80                          195,716.67
    招待费                              651,886.70                          223,000.81
    福利                                333,808.51                          124,128.93
    汽油                                178,845.12                          122,964.36
    无形资产摊销                        282,055.18                          162,798.09
    城市房产税                          436,189.78                          179,171.75
    其他                                396,963.71                           94,923.22
    医疗保险                            410,919.26                          193,954.59
    住房公积金                           75,390.00                           69,740.96
    土地使用税                          219,195.00                          124,705.32
    失业金                               65,898.00                           52,598.76
    工伤                                 32,706.00                           23,273.73
    生育                                 32,706.00                           23,273.73
    水电费                               68,202.08                           54,941.54
    住宿费                              106,795.40                           84,871.56
    出差补助                             58,138.43                           18,787.97
    汽车修理                              9,858.66                           41,913.35
    电话费                               65,245.00                           34,060.18
    广告费                                  350.00                          240,486.32
    研发费用                           3,669,518.88                        7,357,782.08
    会务费                              113,200.00                           44,754.58
    绿化费                               93,500.00                                 0.00
    顾问费                              200,000.00                            2,360.10
    审计费                              208,679.25                          141,606.00
    服务费                              182,557.96                           98,997.08
    企业会员年费                         36,300.00                            1,730.74
                                                                 江苏中联电气股份有限公司 2013 半年度报告全文
    车辆保险                                                       37,824.01                                     57,949.11
    低值易耗品                                                    159,179.57                                          0.00
    培训费                                                         27,539.20                                     13,641.36
    合计                                                        12,285,470.77                               12,555,280.4830、财务费用
                                                                                                             单位: 元
                 项目                        本期发生额                                    上期发生额
    利息支出                                                      745,436.63                                          0.00
    利息收入                                                    -3,060,408.16                               -5,278,880.29
    手续费                                                         36,307.60                                     17,377.49
    合计                                                        -2,278,663.93                               -5,261,502.8031、资产减值损失
                                                                                                             单位: 元
                         项目                          本期发生额                            上期发生额
    一、坏账损失                                                     -4,843,363.17                           2,235,579.27
    合计                                                             -4,843,363.17                           2,235,579.2732、营业外收入(1)营业外收入情况
                                                                                                             单位: 元
                                                                                           计入当期非经常性损益的
                  项目                本期发生额                   上期发生额
                                                                                                      金额
    接受捐赠                                                                    4,562,000.00
    政府补助                                     3,954,860.73                   4,562,000.00
    其他                                           85,544.83                     106,367.81
    合计                                         4,040,405.56                   4,668,367.81(2)政府补助明细
                                                                                                             单位: 元
               项目             本期发生额              上期发生额                             说明
    龙冈财政工业评比奖金                                               52,000.00
                                                                       江苏中联电气股份有限公司 2013 半年度报告全文
    技术改造项目专项资金补助                                              1,900,000.00
    高企、研发中心奖励                                                     500,000.00
    固定资产投资财政补贴                                                  2,110,000.00
    盐都区财政奖励                               50,000.00
    龙冈镇纳税奖金                              724,860.73
    龙风镇招商引资政策奖励                    2,200,000.00
    研发机构建设经费                             10,000.00
    转型升级专项奖励                            830,000.00
    合作重组奖                                  100,000.00
    盐都区领军人才资助金                         40,000.00
    合计                                      3,954,860.73                4,562,000.00                  --33、营业外支出
                                                                                                                单位: 元
                                                                                                 计入当期非经常性损益
                     项目                         本期发生额                 上期发生额
                                                                                                         的金额
    对外捐赠                                                 525,000.00
    其他                                                     136,862.69                   1,130.76
    合计                                                     661,862.69                   1,130.7634、所得税费用
                                                                                                                单位: 元
                            项目                                 本期发生额                        上期发生额
    按税法及相关规定计算的当期所得税                                            3,909,278.72                    4,365,664.83
    递延所得税调整                                                                835,025.56                    -335,336.89
    合计                                                                        4,744,304.28                    4,030,327.9435、基本每股收益和稀释每股收益的计算过程
                             项目                              序号             本期发生额                上期发生额
                       期初股份总数                             a
    报告期因公积金转增股本或股票股利分配等增加股份数              b
           报告期因发行新股或债转股等增加股份数                 c
           增加股份次月起至报告期期末的累计月数                 d
                       报告期月份数                             e
                                                                         江苏中联电气股份有限公司 2013 半年度报告全文
                 报告期因回购等减少股份数                       f
        减少股份次月起至报告期期末的累计月数                   g
                       报告期缩股数                            h
             发行在外的普通股加权平均数                  i=a+b+c×d÷e-f
                                                            ×g÷e-h
            归属于公司普通股股东的净利润                        j
                       非经常性损益                            k
    扣除非经常性损益后归属于公司普通股股东的净利润               l
    基本每股收益       按归属于公司普通股股东的净利润计算       m=j÷
                   按扣除非经常性损益后归属于公司普通
                                                             n=l÷
                           股股东的净利润计算36、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                                              单位: 元
                                  项目                                                     金额
    收到的财政补贴收入                                                                                         1,754,860.73
    当期收到的存款利息                                                                                         3,042,858.16
    其它                                                                                                       5,135,161.82
                                  合计                                                                     9,932,880.71(2)支付的其他与经营活动有关的现金
                                                                                                              单位: 元
                                  项目                                                     金额
    各项付现费用及往来款                                                                                      17,802,769.29
    支付的银行手续费                                                                                              36,307.60
    支付的银行利息                                                                                               745,436.63
                                  合计                                                                    18,584,513.5237、现金流量表补充资料(1)现金流量表补充资料
                                                                                                              单位: 元
                       补充资料                               本期金额                            上期金额
    1.将净利润调节为经营活动现金流量:                                 --                               --
                                                             江苏中联电气股份有限公司 2013 半年度报告全文
    净利润                                                        22,836,126.27                   22,819,623.46
    加:资产减值准备                                              -4,843,363.17                    2,235,579.27
    固定资产折旧、油气资产折耗、生产性生物资产折旧                 8,233,200.56                    3,552,927.61
    无形资产摊销                                                    282,047.96                      206,937.96
    递延所得税资产减少(增加以“-”号填列)                        -938,194.69                     -335,336.89
    存货的减少(增加以“-”号填列)                             -31,295,333.61                  -14,423,467.40
    经营性应收项目的减少(增加以“-”号填列)                   -43,512,058.92                  -22,813,238.11
    经营性应付项目的增加(减少以“-”号填列)                    40,788,439.34                   13,485,173.73
    经营活动产生的现金流量净额                                    -8,449,138.26                    4,728,199.63
    2.不涉及现金收支的重大投资和筹资活动:                 --                              --
    3.现金及现金等价物净变动情况:                         --                              --
    加:现金等价物的期末余额                                     148,416,947.42                  339,447,469.76
    减:现金等价物的期初余额                                     327,097,615.36                  409,674,510.47
    现金及现金等价物净增加额                                 -178,680,667.94                     -70,227,040.71(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                                  单位: 元
                     补充资料                    本期发生额                        上期发生额
    一、取得子公司及其他营业单位的有关信息:                --                              --
    3.取得子公司及其他营业单位支付的现金净额                    118,000,000.00
    4.取得子公司的净资产                                        102,203,599.00
    流动资产                                                 133,010,329.57
    非流动资产                                                48,796,819.39
    流动负债                                                  79,603,549.98
    非流动负债                                                         0.00
    二、处置子公司及其他营业单位的有关信息:                --                              --(3)现金和现金等价物的构成
                                                                                                  单位: 元
                        项目                       期末数                             期初数
    其中:库存现金                                                  183,429.21                        20,728.76
    可随时用于支付的银行存款                                 148,233,518.21                  323,970,258.78
    二、现金等价物                                               148,416,947.42                  327,097,615.36
    三、期末现金及现金等价物余额                                 148,416,947.42                  327,097,615.36
                                                                         江苏中联电气股份有限公司 2013 半年度报告全文八、关联方及关联交易1、本企业的母公司情况
                                                                               母公司对 母公司对
    母公司名                                      法定代表                         本企业的 本企业的 本企业最 组织机构
             关联关系 企业类型     注册地                  业务性质 注册资本
    称                                           人                           持股比例 表决权比 终控制方       代码
                                                                                 (%)       例(%)
    季奎余     控股股东                                                              29.85%     29.85% 季奎余2、本企业的子公司情况
                                                                                       持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型           注册地   法定代表人 业务性质     注册资本
                                                                                          (%)         (%)        码江苏华兴变
                          有限责任公
    压器有限公 控股子公司                  盐城       周炳宏       制造业    6088 万元         100%         100% 66133875-4
                          司司盐城中联矿
    用设备科技                有限责任公
             控股子公司                盐城       季奎余       制造业    500 万元          100%         100% 59004994-6
    发展有限公                司司3、本企业的其他关联方情况
             其他关联方名称                            与本公司关系                             组织机构代码
    瑞都有限公司                              控股股东一致行动人
    盐城兴业投资发展有限公司                  控股股东一致行动人                     79860127-7
    许继红                                    持有本公司股份 5%以上股东九、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响无2、为其他单位提供债务担保形成的或有负债及其财务影响无其他或有负债及其财务影响无
                                                                             江苏中联电气股份有限公司 2013 半年度报告全文十、承诺事项1、重大承诺事项无2、前期承诺履行情况严格履行十一、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                            单位: 元
                                               期末数                                               期初数
                              账面余额                   坏账准备                  账面余额                        坏账准备
            种类
                                         比例                         比例                       比例                             比例
                              金额                      金额                     金额                            金额
                                          (%)                         (%)                        (%)                              (%)单项金额重大并单项计
                                                                                                                                  100%提坏账准备的应收账款按组合计提坏账准备的应收账款按组合计提坏账准备的
                        242,197,381.54 100%        12,212,562.52      100% 254,728,280.82        100%          15,885,980.18      100%应收款
    组合小计                242,197,381.54 100%        12,212,562.52      100% 254,728,280.82        100%          15,885,980.18      100%
    合计                    242,197,381.54 --          12,212,562.52 --          254,728,280.82 --                 15,885,980.18 --应收账款种类的说明
    单项金额重大的应收账款是指单笔金额为400万元以上(含400万元)并且占应收账款期末余额5%以上的应收款项。按组合计提减值准备的应收账款含单项金额重大、单独进行减值测试未发生减值的应收账款,以及包含在具有类似信用风险特征的应收款项组合中进行减值测试的应收账款。期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                            单位: 元
                                     期末数                                                      期初数
    账龄               账面余额                                                   账面余额
                                                    坏账准备                                                          坏账准备
                       金额             比例                                     金额                   比例
                                                                                江苏中联电气股份有限公司 2013 半年度报告全文
                                             (%)                                                          (%)1 年以内
    其中:        --                        --           --                   --                         --            --1 年以内小
                       203,229,180.44 83.91%               4,064,583.61             183,879,283.72 72.19%                3,677,585.67计
    1至2年                  25,281,149.10 10.44%               2,528,114.91              54,913,765.10 21.56%                5,491,376.51
    2至3年                   9,088,650.00        3.75%         2,726,595.00               9,785,330.00        3.84%          2,935,599.00
    3 年以上                 4,598,402.00        1.9%          2,893,269.00               6,149,902.00        2.41%          3,781,419.00
    3至4年                   2,692,042.00        1.11%         1,346,021.00               4,018,742.00        1.58%          2,009,371.00
    4至5年                   1,795,560.00        0.74%         1,436,448.00               1,795,560.00        0.7%           1,436,448.00
    5 年以上                   110,800.00        0.05%          110,800.00                  335,600.00        0.13%            335,600.00
    合计                   242,197,381.54         --          12,212,562.52             254,728,280.82         --           15,885,980.18组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用(2)应收账款中金额前五名单位情况
                                                                                                                              单位: 元
                                                                                                                占应收账款总额的比例
         单位名称             与本公司关系                      金额                      年限
                                                                                                                        (%)神华物资集团有限公司
                       客户                                     13,574,000.00 一年以内                                           5.6%(神东)神华物资集团有限公司
                       客户                                     12,420,400.00 一年以内                                          5.13%(宁煤)陕西华电榆横煤电有限
                       客户                                       7,088,600.00 一年以内                                         2.93%责任公司
    中煤平朔集团有限公司 客户                                         4,976,802.50 一年以内                                         2.05%神华物资集团有限公司
                       客户                                       4,846,000.00 一年以内                                            2%(乌海)
           合计                    --                           42,905,802.50              --                                  17.71%(3)应收关联方账款情况
                                                                                                                              单位: 元
                                                                                     江苏中联电气股份有限公司 2013 半年度报告全文
           单位名称                   与本公司关系                                   金额                   占应收账款总额的比例(%)
    江苏华兴变压器有限公司       子公司                                                         1,992,282.20                                  0.82%
              合计                               --                                         1,992,282.20                                  0.82%2、其他应收款(1)其他应收款
                                                                                                                                      单位: 元
                                                        期末数                                                    期初数
                                    账面余额                        坏账准备                     账面余额                      坏账准备
              种类
                                                       比例                        比例                         比例                      比例
                                   金额                            金额                          金额                         金额
                                                       (%)                         (%)                           (%)                       (%)按组合计提坏账准备的其他应收款按组合计提坏账准备的应
                                 35,635,732.24 100%              1,783,737.24 100%           22,068,265.27 100%             1,868,471.92 100%收账款
    组合小计                         35,635,732.24 100%              1,783,737.24 100%           22,068,265.27 100%             1,868,471.92 100%
    合计                             35,635,732.24 --                1,783,737.24 --             22,068,265.27 --               1,868,471.92 --其他应收款种类的说明
    单项金额重大的其他应收款是指单笔金额为400万元以上(含400万元)且客观证据表明发生了减值的应收款项。按组合计提减值准备的其他应收款含单项金额重大、单独进行减值测试未发生减值的其他应收款,以及包含在具有类似信用风险特征的应收款项组合中进行减值测试的应收账款。期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                      单位: 元
                                       期末数                                                              期初数
                           账面余额                                                          账面余额
       账龄
                                               比例           坏账准备                                          比例           坏账准备
                          金额                                                            金额
                                               (%)                                                              (%)1 年以内
    其中:               --                   --           --                     --                           --          --
    1 年以内小计              29,851,429.10 83.77%                   597,028.58                 14,303,108.43 64.55%                     286,062.17
    1至2年                     3,220,788.93        9.04%             322,078.89                  4,477,359.03 20.21%                     447,735.90
    2至3年                     2,245,249.21         6.3%             673,574.76                  2,920,777.81 13.23%                     876,233.35
    3 年以上                    318,265.00         0.89%             191,055.00
                                                                          江苏中联电气股份有限公司 2013 半年度报告全文
    3至4年                    238,300.00      0.67%        119,150.00                  376,655.00      1.7%            188,327.50
    4至5年                     40,300.00      0.11%         32,240.00                   40,300.00     0.18%               32,240.00
    5 年以上                   39,665.00      0.11%         39,665.00                   39,665.00     0.18%               39,665.00
    合计                    35,635,732.24      --         1,783,737.24               22,068,265.27     --            1,868,471.92组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)其他应收款金额前五名单位情况
                                                                                                                      单位: 元
                                                                                                        占其他应收款总额的比
         单位名称           与本公司关系                 金额                         年限
                                                                                                               例(%)盐城市盐都区龙冈镇财
                       政府机关                            2,200,000.00                                                  8.12%政所
                                                                          1 年以内 1120000 元,1
    孙庆武                 销售业务员                          1,421,556.00                                                  5.25%
                                                                          至 2 年 301556 元中国神华国际工程有限
                       招标机构                              980,878.00                                                  3.62%公司
    马志永(办事处)         销售办事处                            800,000.00                                                  2.95%
    朔州办事处             销售办事处                            780,000.00                                                  2.88%
           合计                   --                       6,182,434.00                --                               22.82%(3)其他应收关联方账款情况
                                                                                                                      单位: 元
           单位名称                    与本公司关系                       金额                   占其他应收款总额的比例(%)
    江苏华兴变压器有限公司     子公司                                            13,589,660.27                              38.13%
             合计                           --                               13,589,660.27                              38.13%3、长期股权投资
                                                                                                                      单位: 元
                                                            在被投资 在被投资 在被投资
    被投资单                                                                                                   本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股 单位表决 单位持股 减值准备
    位                                                                                                      减值准备     红利
                                                            比例(%)   权比例 比例与表
                                                                          江苏中联电气股份有限公司 2013 半年度报告全文
                                                                           (%)         决权比例
                                                                                       不一致的
                                                                                         说明紫金保险
                      21,000,00 21,000,00          21,000,00
    股份有限 成本法                                                    0.8%         0.8%
                           0.00      0.00               0.00公司盐城中联
    矿用设备              5,000,000 5,000,000          5,000,000
           成本法                                                 100%      100%
    科技发展                    .00       .00                .00有限公司江苏华兴
                      118,000,0 118,000,0          118,000,0
    变压器有 成本法                                                   100%      100%
                         00.00     00.00               00.00限公司
                      144,000,0 144,000,0          144,000,0
    合计           --                                                 --        --            --
                         00.00     00.00               00.004、营业收入和营业成本(1)营业收入
                                                                                                                     单位: 元
              项目                              本期发生额                                         上期发生额
    主营业务收入                                                    94,300,296.95                                   136,608,577.58
    其他业务收入                                                     9,392,101.90                                     3,321,230.33
    合计                                                           103,692,398.85                                   139,929,807.91
    营业成本                                                        73,470,447.14                                    97,660,256.96(2)主营业务(分行业)
                                                                                                                     单位: 元
                                               本期发生额                                          上期发生额
           行业名称
                                    营业收入                营业成本                    营业收入                营业成本
    矿用隔爆型变压器行业                   94,300,296.95            66,847,414.70             136,608,577.58         96,321,894.42
    合计                                   94,300,296.95            66,847,414.70             136,608,577.58         96,321,894.42(3)主营业务(分产品)
                                                                                                                     单位: 元
           产品名称                            本期发生额                                          上期发生额
                                                                     江苏中联电气股份有限公司 2013 半年度报告全文
                                 营业收入                营业成本                  营业收入                  营业成本
    干式变压器                         24,396,114.57           15,345,149.09              27,275,453.73               17,573,722.45
    移动变电站                         69,904,182.38           51,502,265.61             109,333,123.85               78,748,171.97
    合计                               94,300,296.95           66,847,414.70             136,608,577.58               96,321,894.42(4)主营业务(分地区)
                                                                                                                      单位: 元
                                            本期发生额                                          上期发生额
           地区名称
                                 营业收入                营业成本                  营业收入                  营业成本
    华北地区                           47,077,795.86           35,780,766.18              84,562,535.23               59,624,539.94
    西北地区                           22,899,783.09           13,922,213.89              20,396,153.58               14,381,206.41
    华东地区                            7,134,256.46            5,059,162.22               9,191,333.33                6,480,754.39
    其他                               17,188,461.54           12,085,272.41              22,458,555.44               15,835,393.68
    合计                               94,300,296.95           66,847,414.70             136,608,577.58               96,321,894.42(5)公司来自前五名客户的营业收入情况
                                                                                                                      单位: 元
                                                                                                     占公司全部营业收入的
                      客户名称                                      营业收入总额
                                                                                                             比例(%)
    客户 1                                                                               11,372,649.57                      10.97%
    客户 2                                                                                7,781,196.58                        7.5%
    客户 3                                                                                6,429,914.53                        6.2%
    客户 4                                                                                4,141,880.34                       3.99%
    客户 5                                                                                3,647,863.25                       3.52%
    合计                                                                                33,373,504.27                       32.18%5、现金流量表补充资料
                                                                                                                      单位: 元
                       补充资料                                       本期金额                          上期金额
    1.将净利润调节为经营活动现金流量:                                        --                                --
    净利润                                                                          17,222,256.44                     22,798,359.23
    加:资产减值准备                                                                -3,758,152.34                      2,235,579.27
    固定资产折旧、油气资产折耗、生产性生物资产折旧                                   7,215,823.57                      3,552,927.61
                                                                   江苏中联电气股份有限公司 2013 半年度报告全文
    无形资产摊销                                                                 206,937.96                             206,937.96
    递延所得税资产减少(增加以“-”号填列)                                     563,722.85                             -335,336.89
    存货的减少(增加以“-”号填列)                                          -10,569,944.33                      -14,423,467.40
    经营性应收项目的减少(增加以“-”号填列)                                -14,064,349.47                      -21,480,129.51
    经营性应付项目的增加(减少以“-”号填列)                                -12,130,297.60                          12,144,976.95
    经营活动产生的现金流量净额                                                -15,314,002.92                           4,699,847.32
    2.不涉及现金收支的重大投资和筹资活动:                                --                                    --
    3.现金及现金等价物净变动情况:                                        --                                    --
    加:现金等价物的期末余额                                                  145,062,397.40                     334,419,117.45
    减:现金等价物的期初余额                                                  319,821,089.14                     409,674,510.47
    现金及现金等价物净增加额                                              -174,758,691.74                         -75,255,393.02十三、补充资料1、当期非经常性损益明细表
                                                                                                                      单位: 元
                            项目                                   金额                               说明计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                      3,954,860.73一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                      -576,317.86
    减:所得税影响额                                                          543,019.35
    合计                                                                  2,835,523.52                      --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用2、净资产收益率及每股收益
                                                                                                                       单位:元
                                           加权平均净资产收益率                            每股收益
               报告期利润
                                                  (%)                   基本每股收益                稀释每股收益
    归属于公司普通股股东的净利润                               2.64%                        0.2123                          0.2123扣除非经常性损益后归属于公司普通股股东
                                                           2.31%                        0.1859                          0.1859的净利润
                                                                 江苏中联电气股份有限公司 2013 半年度报告全文3、公司主要会计报表项目的异常情况及原因的说明
                                                                                                       单位:元
    报表项目      期末余额(或本期金额) 期初余额(或上期金额)   变动比率                   变动原因
    货币资金          162,953,607.42         346,503,747.54       -52.97%     主要原因为募集资金使用,余额减少所致。
                                                                             主要原因为3月份完成对华兴变压器的收购,
    应收票据          47,331,646.30          32,378,506.73         46.18%
                                                                             华兴变压器纳入公司合并报表所致。
                                                                             主要原因为3月份完成对华兴变压器的收购,
    应收账款          327,689,439.50         238,842,300.64        37.20%
                                                                             华兴变压器纳入公司合并报表所致。
                                                                             主要原因为3月份完成对华兴变压器的收购,
    预付款项          13,063,375.09          9,094,187.75          43.65%
                                                                             华兴变压器纳入公司合并报表所致。
                                                                             主要原因为3月份完成对华兴变压器的收购,
    存货            93,427,557.62          62,132,224.01         50.37%
                                                                             华兴变压器纳入公司合并报表所致。
                                                                             主要原因为3月份完成对华兴变压器的收购,
    递延所得税资产        3,636,610.51          2,698,415.82          34.77%
                                                                             华兴变压器纳入公司合并报表所致。
                                                                             主要原因为本期使用应付票据结算较上期少,
    应付票据          12,000,000.00          20,090,000.00        -40.27%
                                                                             上期开出的银行了承兑到期所致。
                                                                             主要原因为3月份完成对华兴变压器的收购,
    应付账款          64,681,861.04          39,061,152.25         65.59%
                                                                             华兴变压器纳入公司合并报表所致。
                                                                             主要原因为3月份完成对华兴变压器的收购,
    预收款项          14,347,075.91          6,607,557.98         117.13%
                                                                             华兴变压器纳入公司合并报表所致。
                                                                             主要原因为3月份完成对华兴变压器的收购,
    应付职工薪酬         7,781,848.44          3,033,920.89         156.49%
                                                                             华兴变压器纳入公司合并报表所致。
                                                                             主要原因为本期应交增值税和所得各较上期
    应交税费           4,803,621.07          9,501,352.28         -49.44%
                                                                             下降所致。
                                                                             主要原因2012年利润分配,使用公积金转增股
    实收资本          107,588,000.00         82,760,000.00         30.00%
                                                                             本所致。
                                                                             主要原因为3月份完成对华兴变压器的收购,
    销售费用          15,208,363.90          10,158,309.03         49.71%
                                                                             华兴变压器纳入公司合并报表所致。
                                                                             一方面原因为存入银行的募集资金减少,利息
    财务费用          -2,278,663.93          -5,261,502.80        -56.69%     收入也随之降低;另一方面原因为华兴变压器
                                                                             的贷款利息支出所致。
    资产减值损失        -4,843,363.17          2,235,579.27         -316.65%    主要原因为本期坏账准备减少所致。
    营业外支出           661,862.69             1,130.76           58432.55%   主要原因为发生捐赠支出50万元所致。
                                                  江苏中联电气股份有限公司 2013 半年度报告全文
                              第九节 备查文件目录
       一、载有公司负责人、主管会计工作负责人、会计机构负责人(会计主管人员)签名并盖章的财务报表。
       二、报告期内在中国证监会指定网站上公开披露过的所有公司文件的正本及公告的原稿。
       三、备查文件备置地点:公司证券部。