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苏威孚B(200581)公告正文

无锡威孚高科技股份有限公司2005年半年度报告

公告日期:2005-08-18

 
                无锡威孚高科技股份有限公司2005年半年度报告
 
    第一节        重要提示
    本公司董事会及其董事保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性和完整性负个别及连带责任。
    本公司董事长许良飞先生、总经理韩江明先生、财务负责人孙庆宪女士保证半年度报告中财务报告的真实和完整。
    第二节       公司基本情况
    一、基本情况
    (一)    公司名称:
    中文名称:无锡威孚高科技股份有限公司
    英文名称: WEIFU HIGH-TECHNOLOGY CO., LTD. 
   (二)    股票上市交易所:深圳证券交易所
    股票简称:威孚高科、苏威孚B
    股票代码:000581    200581
    (三)    公司注册地址:
    无锡国家高新技术产业开发区46号地块
    办公地址:无锡市人民西路107号
    邮政编码: 214031
    公司网址: http://www. weifu.com. cn
    电子信箱: Web@weifu. com. cn
    (四)公司法定代表人:         许良飞先生
    (五)公司董事会秘书:         周卫星先生
    证券事务代表:        顾义明先生
    联系地址:     无锡市人民西路107号
    电       话: 0510-2719579
    传       真: 0510-2751025
    电子信箱: wfjt@public1. wx.js. cn
    (六)    公司选定的证监会指定报纸名称:
    《证券时报》、《中国证券报》、《大公报》。
    公司选定的互联网址: http://www. cninfo. com. cn 
    半年度报告备置地点:公司证券处
    二、主要财务数据和指标
    (一)    主要会计数据和财务指标
    (单位:元)
                                                               本报告期末
流动资产                                                 2,646,478,093.79
流动负债                                                 1,813,213,173.87
总资产                                                   4,636,830,236.65
股东权益(不含少数股东
                                                         2,353,757,569.31
权益)
每股净资产(元)                                                     5.39
调整后的每股净资产(元)                                             5.38
                                                               上年度期末
流动资产                                                 2,310,139,889.62
流动负债                                                 1,582,764,296.35
总资产                                                   4,192,225,510.09
股东权益(不含少数股东
                                                         2,201,310,248,63
权益)
每股净资产(元)                                                     5.04
调整后的每股净资产(元)                                             5.04
                                                    本报告期末比年初增减%
流动资产                                                            14.56
流动负债                                                            14.56
总资产                                                              10.61
股东权益(不含少数股东
                                                                     6.93
权益)
每股净资产(元)                                                     6.94
调整后的每股净资产(元)                                             6.75
                                                         报告期(1~6月)
净利润                                                     152,447,320.68
扣除非经常性损益后的
                                                           144,615,310.71
净利润
每股收益                                                             0.35
净资产收益率                                                         6.48
经营活动产生的现金流
                                                          -352,109,454.88
量净额
                                                                 上年同期
净利润
扣除非经常性损益后的                                       130,166,454.42
净利润                                                     131,214,820.34
每股收益
净资产收益率                                                         0.30
经营活动产生的现金流                                                 6.24
量净额                                                      72,163,593.52
                                                     本报告期比上年同期增
净利润                                                                减%
扣除非经常性损益后的                                                17.12
净利润                                                              10.21
每股收益
净资产收益率                                                        16.67
经营活动产生的现金流                                                 0.24
量净额                                                            -587.93
   (二)扣除非经常性损益项目及涉及的金额(单位人民币元):
项          目                                                金       额
非经常性支出
营业外支出                                                     408,638.37
固定资产减值准备                                              -557,518.46
处理固定资产损失                                               240,296.78
其他支出                                                       725,860.05
小计                                                           408,638.37
非经常性收益
营业外收入:                                                   349,855.92
固定资产清理收益                                               297,805.92
其他收入                                                        52,050.00
财政技改拨款冲减费用金额                                     9,346,749.34
小计                                                         9,696,605.26
非经常性损益净额                                             9,287,966.89
减:非经常性损益的所得税影响额                               1,393,195.04
减:非经常性损益对少数股东的影响额                              62,761.88
非经常性收益对本公司的影响净额                               7,832,009.97
    (三)按境内、境外会计准则编制的会计报表差异说明:
    按中国会计制度计算的净利润为152,447,320.68元。
    按国际会计准则计算的净利润为140,507,599.41元,差异是因购买联营公司而产生的商誉摊销      1,248,353.32元,递延收益并摊销-5,508,129元,未予确认收入的政府
补助-7,679,945.59元。
项   目                                                净利润(单位:元)
依照中国会计准则计算                                       152,447,320.68
购买联营公司而产生的商誉摊销                                 1,248,353.32
递延收益并摊销                                                 -5,508,129
未予确认收入的政府补助                                      -7,679,945.59
按国际会计准则计算                                         140,507,599.41
     (四)按照中国证监会《公开发行证券的公司信息披露编报规则(第9号)》的要
求计算扣除的经常性损益后净利润后的加权年均净资产收益率和每股收益。
    (金额单位:元)
项      目                                                     报告期利润
主营业务利润                                               365,670,600.74
营业利润                                                   172,602,946.56
净利润                                                     152,447,320.68
扣除非经常性损益
                                                           144,615,310.71
后的净利润
                                              净资产收益率%
项      目
                                      全面摊薄                   加权平均
主营业务利润                             15.54                      16.06
营业利润                                  7.33                       7.58
净利润                                    6.48                       6.69
扣除非经常性损益
                                          6.14                       6.35
后的净利润
                                                 每股收益(元)
项      目
                                      全面摊薄                   加权平均
主营业务利润                              0.84                       0.84
营业利润                                  0.40                       0.40
净利润                                    0.35                       0.35
扣除非经常性损益
                                          0.33                       0.33
后的净利润
    第二节股本变动和主要股东持股情况
    一、报告期内公司股本结构未发生变化。
    二、股东情况
    单位:股
报告期末股东总数                                                    45201
前十名股东持股情况
股   东   名   称                                            报告期内增减
1无锡威孚集团有限公司                                                   0
2 ROBERT BOSCH GMBH                                                     0
3银丰证券投资基金                                                 6107744
4银河银泰理财分红证券投资基金                                   —1463561
5招商先锋证券投资基金                                             6484575
6博时精选股票证券投资基金                                         2000000
7通乾证券投资基金                                               —3870765
8裕阳证券投资基金                                                —798944
9招商股票投资基金                                                 5029049
10天元证券投资基金                                                      0
股   东   名   称                                              期末持股量

1无锡威孚集团有限公司                                           121566150
2 ROBERT BOSCH GMBH                                              14144000
3银丰证券投资基金                                                13302767
4银河银泰理财分红证券投资基金                                     9623333
5招商先锋证券投资基金                                             6484575
6博时精选股票证券投资基金                                         6299794
7通乾证券投资基金                                                 6138700
8裕阳证券投资基金                                                 6137963
9招商股票投资基金                                                 5029049
10天元证券投资基金                                                5000000
股   东   名   称                                               比例(%)
1无锡威孚集团有限公司                                               27.86
2 ROBERT BOSCH GMBH                                                  3.24
3银丰证券投资基金                                                    3.05
4银河银泰理财分红证券投资基金                                        2.21
5招商先锋证券投资基金                                                1.49
6博时精选股票证券投资基金                                            1.44
7通乾证券投资基金                                                    1.41
8裕阳证券投资基金                                                    1.41
9招商股票投资基金                                                    1.15
10天元证券投资基金                                                   1.15
                                                               质押或冻结
股   东   名   称
                                                                 的股份数
1无锡威孚集团有限公司                                                   0
2 ROBERT BOSCH GMBH                                                  未知
3银丰证券投资基金                                                    未知
4银河银泰理财分红证券投资基金                                        未知
5招商先锋证券投资基金                                                未知
6博时精选股票证券投资基金                                            未知
7通乾证券投资基金                                                    未知
8裕阳证券投资基金                                                    未知
9招商股票投资基金                                                    未知
10天元证券投资基金                                                   未知
股   东   名   称                                                股份类别
1无锡威孚集团有限公司                                              国有股
2 ROBERT BOSCH GMBH                                                   B股
3银丰证券投资基金                                                     A股
4银河银泰理财分红证券投资基金                                         A股
5招商先锋证券投资基金                                                 A股
6博时精选股票证券投资基金                                             A股
7通乾证券投资基金                                                     A股
8裕阳证券投资基金                                                     A股
9招商股票投资基金                                                     A股
10天元证券投资基金                                                    A股
前十名流通股股东持股情况
股     东    名     称                                 期末持有流通股数量
1 ROBERT BOSCH GMBH                                              14144000
2银丰证券投资基金                                                13302767
3银河银泰理财分红证券投资基金                                     9623333
4招商先锋证券投资基金                                             6484575
5博时精选股票证券投资基金                                         6299794
6通乾证券投资基金                                                 6138700
7裕阳证券投资基金                                                 6137963
8招商股票投资基金                                                 5029049
9天元证券投资基金                                                 5000000
10南方稳健成长证券投资基金                                        4362980
股     东    名     称                                               种类
1 ROBERT BOSCH GMBH                                                   B股
2银丰证券投资基金                                                     A股
3银河银泰理财分红证券投资基金                                         A股
4招商先锋证券投资基金                                                 A股
5博时精选股票证券投资基金                                             A股
6通乾证券投资基金                                                     A股
                                                                        A
7裕阳证券投资基金                                                      股
8招商股票投资基金                                                     A股
9天元证券投资基金                                                     A股
10南方稳健成长证券投资基金                                            A股
                                                   上述股东中,已知第一大
                                                       股东无锡威孚集团有
                                                   限公司与其他股东不存在
                                                   关联关系,也不属于《证
上述股东关联关系或一致行动人的说明
                                                   券上市公司股东持股变化
                                                   信息披露管理办法》中规
                                                   定的一致行动人。其他股
                                                   东不知是否存在关联关系
战略投资者或一般法人参与配售新股约定持股期
                                                                       无
的说明
    三、报告期内公司控股股东未发生变化。
    第四节       董事、监事和高级管理人员
    一、董事、监事和高级管理人员持股情况
    报告期内公司董事、监事和高级管理人员持有的公司股票没有变动。
    二、报告期内董事、监事和高级管理人员的新聘和解聘情况
    2005年6月9日公司召开2004年度股东大会,会上进行了换届选举,会议经选举产生了公司第五届董事会和第五届监事会。董事会由许良飞先生、韩江明先生、王伟良先生、高国元先生、葛颂平先生、时兴元先生、陈昭林先生、张小虞先生、欧阳明高先生、陈巨昌先生和陈其龙先生等11人组成(其中张小虞先生、欧阳明高先生、陈巨昌先生和陈其龙先生为独立董事);监事会由陈学军先生、李国栋先生、张继明先生、欧建斌先生和尤建忠先生等5人组成,其中陈学军先生和尤建忠先生为职工监事。
    2005年6月9日,公司召开第五届一次董事会和第五届一次监事会,董事会一致选举许良飞先生为董事长、韩江明先生为副董事长,聘任韩江明先生为总经理;聘任时兴元先生、孙庆宪女士、缪钰铭先生、王亚伟先生和邓锡江先生为副总经理;聘任周卫星先生为董事会秘书。
    监事会一致选举陈学军先生为监事会主席。
    第五节        管理层讨论和分析
    一、报告期内公司财务状况及经营成果分析
    1、公司经营成果分析
    本报告期内公司的主营业务与上年同期相比没有发生变化,公司所处的行业是为汽车配套的柴油燃油喷射系统产品。
    今年上半年,受国家宏观调控及汽车“超载限运”等因素的影响,汽车工业面临着结构调整加速、市场需求趋缓的局面,受其影响、油泵油嘴行业的结构调整进一步加快,竞争更趋激烈。针对这一形势,公司全力推进油泵产品的结构调整,着力发展为重型卡车和轻型卡车配套的PS7100、PW2000泵、VE分配泵、IW泵、PL泵,在行业需求总量无显著增长的情况下,仍保持了适度的增长。2005年上半年实现主营业务收入175580.64万元,净利润15244.73万元,分别比上年同期增长85.66%和17.12%。
    2、财务状况及分析
    单位:元
项      目                                                 2005年1~6月份
主营业务收入                                             1,755,806,383.72
主营业务利润                                               365,670,600.74
净利润                                                     152,447,320.68
                                                                   期末数
总资产                                                   4,636,830,236.65
股东权益                                                 2,353,757,569.31
项      目                                                 2004年1~6月份
主营业务收入                                               945,713,029.27
主营业务利润                                               240,968,078.72
净利润                                                     130,166,454.42
                                                                   期初数
总资产                                                   4,192,225,510.09
股东权益                                                 2,201,310,248.63
项      目                                                        增幅±%
主营业务收入                                                        85.66
主营业务利润                                                        51.75
净利润                                                              17.12
                                                                  增幅±%
总资产                                                              10.61
股东权益                                                             6.93
    注:
    (1)    主营业务收入比上年同期增长85.66%,主要是增加了合并报表子公司无锡威孚柴油系统有限公司增加主营业务收入76261万元,公司主导产品的增长和威孚力达的增长。
    (2)主营业务利润比上年同期增长51.75%,主要是主营业务的增加。
    (3)净利润比上年同期增长17.12%,主要是主营业务增加。
    (4)总资产比期初增长10.61%,主要原因是投资增加。
    (5)股东权益比期初增加6.93%,主要原因是报告期实现净利润。
    3、财务指标及分析
    单位:元
项     目                                                     2005年1-6月
营业费用                                                    60,426,077.07
管理费用                                                   109,837,693.92
财务费用                                                    31,706,725.20
项     目                                                     2004年1-6月
营业费用                                                    31,647,609.97
管理费用                                                    85,564,584.33
财务费用                                                    12,114,109.73
项     目                                                       增减幅度%
营业费用                                                            90.93
管理费用                                                            28.37
财务费用                                                           161.73
    (1)   营业费用比上年同期增长90.93%,主要是新增合并报表子公司无锡威孚汽车柴油系统有限公司所致。
    (2)   管理费用比上年同期增长28.37%,主要是新增合并报表子公司无锡威孚汽车柴油系统有限公司所致。
    (3)   财务费用比上年同期增长          161.73%,主要是新增合并报表子公司
无锡威孚车柴油系统有限公司银行借款利息所致。
     4、主营业务分行业情况
    单位:元
分行业                     主营业务收入                      主营业务成本
其他通用零
                       1,755,806,383.72                  1,385,618,086.14
部件制造
                                                               主营业务收
                     毛利率
分行业                                                         入比上年同
                      (%)
                                                                     期?
其他通用零
                      21.08                                         85.66
部件制造
                                                               毛利率比上
                 主营业务成
分行业           本比上年同                                      年同期(
                       期?
                                                                      %)
其他通用零
                      98.07                                         -4.95
部件制造
    5、主营业务分产品情况
    单位:元
分  行   业          主营业务收入                            主营业务成本
1.内燃机配
                 1,697,275,287.78                        1,338,929,342.35

2.催化器消
                    58,531,095.94                           46,688,743.79
声器
                                                                 主营业务
                           毛利率
分  行   业                                                      收入比上
                            (%)
                                                                 年同期?
1.内燃机配
                            21.11                                   87.42

2.催化器消
                            20.23                                   45.85
声器
                                                                 毛利率比
                         主营业务
分  行   业              成本比上                                上年同期
                         年同期?
                                                                   (?)
1.内燃机配
                            99.49                                  —4.77

2.催化器消
                            64.43                                  —9.02
声器
    6、主营业务与地区情况
    单位:元
地        区                                                   主营业务收
1、省内                                                    386,086,618.76
2、省外                                                  1,369,719,764.96
地        区                                  主营业务收入比上年增减(%)
1、省内                                                             21.08
2、省外                                                            118.51
    7、参股公司经营情况
    中联汽车电子有限公司,本公司所占权益               20%,该公司主要生产汽
车电子控制系统产品,2005年上半年该公司实现净利润11000万元。
    第六节        重要事项
    一、公司治理情况
    公司已按照《公司法》、《证券法》及中国证监会颁布的有关法律法规的要求,不断完善公司的治理结构及各项制度,已基本符合中国证监会的有关要求。
    二、2004年度利润分配方案及2005年中期分配方案
    1、2004年度利润分配方案实施情况
    2005年6月9日召开的公司2004年度股东大会通过了2004年度利润分配方案为:按10股送红股3股、派发现金红利1元(含税)向全体股东派发红利。预计在7月派发。
    2、2005年中期公司利润分配方案为,不分配,也不实施公积金转增股本。
    三、重大诉讼及仲裁事项
    本报告期内,公司无重大诉讼及仲裁事项发生,也没有以前期间发生持续到报告期的重大诉讼、仲裁事项。
    四、重大资产收购,出售或资产重组事项。
    报告期内无重大资产收购、出售或资产重组事项。
    五、重大关联交易情况
    本公司与第一大股东无锡威孚集团有限公司2005年上半年的关联交易情况    (单位:万元)
项       目                                                  2005年上半年
采购货物                                                           760.30
销售货物                                                         10601.40
土地及商标使用费支出                                               278.90
项       目                                                  2004年上半年
采购货物                                                           147.00
销售货物                                                         10122.00
土地及商标使用费支出                                               247.30
    六、重大合同及其履行情况:
    1、报告期内,公司未发生托管、承包、租赁其他公司资产或其他公司托管、承包、租赁本公司资产的事项;
    2、截止报告期末公司为控股子公司威孚长安油泵油嘴有限责任公司提供流动资金贷款担保5000万元;为合并控股子公司南京威孚金宁有限公司提供流动资金贷款担保11000万元。
    3、报告期内公司没有发生委托他人进行现金资产管理事项。
    七、其他重要事项
    持有5%以上的大股东在报告期内或持续到报告期内没有承诺事项。
    八、公司控股股东及其子公司占用公司资金情况
    截止报告期末,公司控股股东及其子公司没有占用公司资金。
    九、独立董事对公司对外担保的专项说明及独立意见:
    报告期内,公司能严格执行证监发[2003] 56号文的规定,经我们对公司有关财务信息的核实,现将公司对外担保情况作如下说明:
    1、截止报告期末,公司没有为控股股东、控股股东下属子公司及公司持有50%以下的其他关联方、任何非法人单位或个人提供担保;
    2、截止报告期末,公司对外担保总额为16000万元人民币;其中母公司对控股子公司的担保发生额为16000万元人民币;
    3、截止报告期末,公司没有直接或间接为资产负债率超过70%的被担保对象提供担保。
    4、截止报告期末,公司无违规担保。
    十、其他信息公告索引
    公司公告均在《中国证券报》、《证券时报》、《大公报》上刊登,网上披露网址是:http://www. cninfo. com. cn
    1、2005年4月22日刊登董事会四届二十次会议决议公告、召开股东大会的通知、2004年度报告摘要和2005年一季度报告。
    2、2005年6月10日刊登公司2004年度股东大会决议公告。
    第七节        财务报告
    一、本公司2005年半年度财务报告未经审计。
    二、财务报告
                                 资产负债表
    2005-6-30
    编制单位:无锡威孚高科技股份有限公司
                金额单位:人民币元
资              产                                                   附注
流动资产:
货币资金                                                              5.1
短期投资
应收票据                                                              5.2
应收股利                                                              5.3
应收利息
应收账款                                                              5.4
其他应收款                                                            5.5
预付账款
应收补贴款
存货                                                                  5.6
待摊费用
一年内到期的长期债权投资
其他流动资产
流动资产合计
长期投资:
长期股权投资                                                          5.7
长期债权投资                                                          5.8
长期投资合计
固定资产:
固定资产原价                                                          5.9
减:累计折旧                                                          5.9
固定资产净值
减:固定资产减值准备                                                  5.9
固定资产净额
工程物资
在建工程                                                             5.10
固定资产清理
固定资产合计
无形资产及其他资产:
无形资产                                                             5.11
长期待摊费用
其他长期资产
无形资产及其他资产合计
递延税项:
递延税款借项
资产总计
                                                                 合并报表
资              产                                              2005-6-30
流动资产:
货币资金                                                   838,064,391.02
短期投资                                                                -
应收票据                                                   195,862,862.40
应收股利                                                    91,173,104.74
应收利息                                                                -
应收账款                                                   636,601,223.11
其他应收款                                                  90,113,864.93
预付账款                                                    19,922,785.98
应收补贴款                                                              -
存货                                                       773,951,638.19
待摊费用                                                       788,223.42
一年内到期的长期债权投资                                                -
其他流动资产                                                            -
流动资产合计                                             2,646,478,093.79
长期投资:
长期股权投资                                               969,978,401.47
长期债权投资                                                 3,000,000.00
长期投资合计                                               972,978,401.47
固定资产:
固定资产原价                                             1,097,726,582.35
减:累计折旧                                               300,194,545.15
固定资产净值                                               797,532,037.20
减:固定资产减值准备                                         7,076,921.14
固定资产净额                                               790,455,116.06
工程物资                                                                -
在建工程                                                   124,201,985.83
固定资产清理                                                            -
固定资产合计                                               914,657,101.89
无形资产及其他资产:
无形资产                                                   102,716,639.50
长期待摊费用
其他长期资产                                                            -
无形资产及其他资产合计                                     102,716,639.50
递延税项:
递延税款借项                                                            -
资产总计                                                 4,636,830,236.65
                                                                 合并报表
资              产                                             2004-12-31
流动资产:
货币资金                                                   814,962,308.15
短期投资                                                                -
应收票据                                                   111,441,158.65
应收股利                                                    91,173,104.74
应收利息                                                                -
应收账款                                                   527,588,711.99
其他应收款                                                  61,810,971.36
预付账款                                                    32,451,438.85
应收补贴款                                                              -
存货                                                       670,671,456.13
待摊费用                                                        40,739.75
一年内到期的长期债权投资                                                -
其他流动资产                                                            -
流动资产合计                                             2,310,139,889.62
长期投资:
长期股权投资                                               889,623,489.42
长期债权投资                                                 3,000,000.00
长期投资合计                                               892,623,489.42
固定资产:
固定资产原价                                             1,054,276,223.36
减:累计折旧                                               269,101,134.42
固定资产净值                                               785,175,088.94
减:固定资产减值准备                                         7,634,439.60
固定资产净额                                               777,540,649.34
工程物资                                                                -
在建工程                                                   105,652,288.59
固定资产清理                                                    12,993.32
固定资产合计                                               883,205,931.25
无形资产及其他资产:
无形资产                                                   106,256,199.80
长期待摊费用                                                            -
其他长期资产                                                            -
无形资产及其他资产合计                                     106,256,199.80
递延税项:
递延税款借项                                                            -
资产总计                                                 4,192,225,510.09
                                                               母公司报表
资              产                                              2005-6-30
流动资产:
货币资金                                                   372,229,611.75
短期投资                                                                -
应收票据                                                   125,147,262.00
应收股利                                                    91,173,104.74
应收利息                                                                -
应收账款                                                   304,733,749.22
其他应收款                                                 117,927,075.43
预付账款                                                     9,552,733.01
应收补贴款                                                              -
存货                                                       329,169,341.67
待摊费用                                                       682,473.42
一年内到期的长期债权投资                                                -
其他流动资产                                                            -
流动资产合计                                             1,350,615,351.24
长期投资:
长期股权投资                                             1,602,130,682.24
长期债权投资                                                 3,000,000.00
长期投资合计                                             1,605,130,682.24
固定资产:
固定资产原价                                               663,019,115.46
减:累计折旧                                               179,194,279.19
固定资产净值                                               483,824,836.27
减:固定资产减值准备                                         2,197,426.35
固定资产净额                                               481,627,409.92
工程物资                                                                -
在建工程                                                    70,761,421.07
固定资产清理                                                            -
固定资产合计                                               552,388,830.99
无形资产及其他资产:
无形资产                                                     3,377,996.09
长期待摊费用                                                            -
其他长期资产
无形资产及其他资产合计                                       3,377,996.09
递延税项:
递延税款借项                                                            -
资产总计                                                 3,511,512,860.56
                                                               母公司报表
资              产                                             2004-12-31
流动资产:
货币资金                                                   376,936,967.24
短期投资                                                                -
应收票据                                                    67,586,082.00
应收股利                                                    91,173,104.74
应收利息                                                                -
应收账款                                                   288,632,429.84
其他应收款                                                  60,854,613.25
预付账款                                                     8,414,584.19
应收补贴款                                                              -
存货                                                       323,004,429.55
待摊费用                                                                -
一年内到期的长期债权投资                                                -
其他流动资产                                                            -
流动资产合计                                             1,216,602,210.81
长期投资:
长期股权投资                                             1,510,359,162.49
长期债权投资                                                 3,000,000.00
长期投资合计                                             1,513,359,162.49
固定资产:
固定资产原价                                               635,216,523.07
减:累计折旧                                               159,959,160.99
固定资产净值                                               475,257,362.08
减:固定资产减值准备                                         2,687,071.56
固定资产净额                                               472,570,290.52
工程物资                                                                -
在建工程                                                    71,510,394.20
固定资产清理                                                            -
固定资产合计                                               544,080,684.72
无形资产及其他资产:
无形资产                                                     3,420,868.79
长期待摊费用                                                            -
其他长期资产                                                            -
无形资产及其他资产合计                                       3,420,868.79
递延税项:
递延税款借项                                                            -
资产总计                                                 3,277,462,926.81
负债及股东权益                                                       附注
流动负债:
短期借款                                                             5.12
应付票据                                                             5.13
应付账款                                                             5.14
预收账款
应付工资
应付福利费
应付股利                                                             5.15
应交税金                                                             5.16
其他应交款
其他应付款                                                           5.17
预提费用
预计负债
一年内到期的长期负债
其他流动负债
流动负债合计
长期负债:
长期借款                                                             5.18
应付债券
长期应付款                                                           5.19
专项应付款                                                           5.20
其他长期负债
长期负债合计
递延税款贷项
负债合计
少数股东权益
股东权益:
股本                                                                 5.21
资本公积                                                             5.22
盈余公积                                                             5.23
其中:法定公益金
未分配利润                                                           5.24
拟分配股利
股东权益合计
负债及股东权益合计
                                                                 合并报表
负债及股东权益                                                  2005-6-30
流动负债:
短期借款                                                 1,034,724,976.50
应付票据                                                   134,550,000.00
应付账款                                                   495,651,373.12
预收账款                                                     1,766,475.08
应付工资                                                                -
应付福利费                                                   5,987,147.80
应付股利                                                       416,000.00
应交税金                                                   -15,127,938.76
其他应交款                                                   2,770,286.21
其他应付款                                                 109,305,223.85
预提费用                                                    38,169,630.07
预计负债                                                                -
一年内到期的长期负债                                         5,000,000.00
其他流动负债                                                            -
流动负债合计                                             1,813,213,173.87
长期负债:
长期借款                                                   268,000,000.00
应付债券                                                                -
长期应付款                                                  15,590,000.00
专项应付款                                                  18,330,285.12
其他长期负债                                                            -
长期负债合计                                               301,920,285.12
递延税款贷项                                                            -
负债合计                                                 2,115,133,458.99
少数股东权益                                               167,939,208.35
股东权益:
股本                                                       436,366,150.00
资本公积                                                   922,231,186.44
盈余公积                                                   222,716,548.18
其中:法定公益金                                             73,694,592.28
未分配利润                                                 772,443,684.69
拟分配股利
股东权益合计                                             2,353,757,569.31
负债及股东权益合计                                       4,636,830,236.65
                                                                 合并报表
负债及股东权益                                                 2004-12-31
流动负债:
短期借款                                                   552,829,500.00
应付票据                                                    72,107,100.00
应付账款                                                   839,265,709.43
预收账款                                                     3,427,591.49
应付工资                                                                -
应付福利费                                                   4,400,172.56
应付股利                                                       416,000.00
应交税金                                                   -28,990,846.81
其他应交款                                                   2,180,474.63
其他应付款                                                  97,154,102.97
预提费用                                                     4,974,492.08
预计负债                                                                -
一年内到期的长期负债                                        35,000,000.00
其他流动负债                                                            -
流动负债合计                                             1,582,764,296.35
长期负债:
长期借款                                                   225,000,000.00
应付债券                                                                -
长期应付款                                                  15,590,000.00
专项应付款                                                  24,317,034.46
其他长期负债                                                            -
长期负债合计                                               264,907,034.46
递延税款贷项                                                            -
负债合计                                                 1,847,671,330.81
少数股东权益                                               143,243,930.65
股东权益:
股本                                                       436,366,150.00
资本公积                                                   922,231,186.44
盈余公积                                                   222,716,548.18
其中:法定公益金                                             73,694,592.28
未分配利润                                                 619,996,364.01
拟分配股利
股东权益合计                                             2,201,310,248.63
负债及股东权益合计                                       4,192,225,510.09
                                                               母公司报表
负债及股东权益                                                  2005-6-30
流动负债:
短期借款                                                   424,866,700.00
应付票据                                                   134,550,000.00
应付账款                                                   222,318,478.83
预收账款                                                     1,531,054.08
应付工资                                                                -
应付福利费                                                              -
应付股利                                                       416,000.00
应交税金                                                     5,409,952.25
其他应交款                                                   1,235,492.20
其他应付款                                                  84,719,988.72
预提费用                                                     4,115,589.61
预计负债                                                                -
一年内到期的长期负债                                         5,000,000.00
其他流动负债                                                            -
流动负债合计                                               884,163,255.69
长期负债:
长期借款                                                   265,000,000.00
应付债券                                                                -
长期应付款                                                              -
专项应付款                                                   8,592,035.56
其他长期负债                                                            -
长期负债合计                                               273,592,035.56
递延税款贷项                                                            -
负债合计                                                 1,157,755,291.25
少数股东权益                                                            -
股东权益:
股本                                                       436,366,150.00
资本公积                                                   922,231,186.44
盈余公积                                                   213,349,453.75
其中:法定公益金                                             70,572,227.47
未分配利润                                                 781,810,779.12
拟分配股利
股东权益合计                                             2,353,757,569.31
负债及股东权益合计                                       3,511,512,860.56
                                                               母公司报表
负债及股东权益                                                 2004-12-31
流动负债:
短期借款                                                   414,829,500.00
应付票据                                                    69,317,100.00
应付账款                                                   254,885,409.71
预收账款                                                     1,493,545.20
应付工资                                                                -
应付福利费                                                              -
应付股利                                                       416,000.00
应交税金                                                    -4,633,526.09
其他应交款                                                   1,098,554.14
其他应付款                                                  61,539,060.76
预提费用                                                                -
预计负债                                                                -
一年内到期的长期负债                                        35,000,000.00
其他流动负债                                                            -
流动负债合计                                               833,945,643.72
长期负债:
长期借款                                                   225,000,000.00
应付债券                                                                -
长期应付款                                                              -
专项应付款                                                  17,207,034.46
其他长期负债                                                            -
长期负债合计                                               242,207,034.46
递延税款贷项                                                            -
负债合计                                                 1,076,152,678.18
少数股东权益                                                            -
股东权益:
股本                                                       436,366,150.00
资本公积                                                   922,231,186.44
盈余公积                                                   213,349,453.75
其中:法定公益金                                             70,572,227.47
未分配利润                                                 629,363,458.44
拟分配股利
股东权益合计                                             2,201,310,248.63
负债及股东权益合计                                       3,277,462,926.81
                               利润及利润分配表
    编制单位:无锡威孚高科技股份有限公司
                   金额单位:人民币元
项            目                                                     附注
一、主营业务收入                                                     5.25
减:主营业务成本
主营业务税金及附加                                                   5.26
二、主营业务利润
加:其他业务利润
减:营业费用
管理费用
财务费用                                                             5.27
三、营业利润
加:投资收益                                                         5.28
补贴收入
营业外收入
减:营业外支出                                                       5.29
四、利润总额
减:所得税
减:少数股东损益
五、净利润
加:年初未分配利润
其他转入
六、可供分配的利润
减:提取法定公积金
提取法定公益金
提取职工福利及奖励金
提取储备基金
提取企业发展基金
利润归还投资
七、可供股东分配的利润
减:应付优先股股利
提取任意盈余公积金
应付普通股股利
转作资本的普通股股利
八、未分配利润
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加利润总额
4、会计估计变更增加利润总额
5、债务重组损失
6、其他
                                                                 合并报表
项            目
                                                              2005年1-6月
一、主营业务收入                                         1,755,806,383.72
减:主营业务成本                                         1,385,618,086.14
主营业务税金及附加                                           4,517,696.84
二、主营业务利润                                           365,670,600.74
加:其他业务利润                                             8,902,842.01
减:营业费用                                                60,426,077.07
管理费用                                                   109,837,693.92
财务费用                                                    31,706,725.20
三、营业利润                                               172,602,946.56
加:投资收益                                                24,120,612.04
补贴收入                                                                -
营业外收入                                                     349,855.92
减:营业外支出                                               5,550,126.15
四、利润总额                                               191,523,288.37
减:所得税                                                  14,380,690.00
减:少数股东损益                                            24,695,277.69
五、净利润                                                 152,447,320.68
加:年初未分配利润                                         619,996,364.01
其他转入                                                                -
六、可供分配的利润                                         772,443,684.69
减:提取法定公积金
提取法定公益金
提取职工福利及奖励金                                                    -
提取储备基金
提取企业发展基金                                                        -
利润归还投资                                                            -
七、可供股东分配的利润                                     772,443,684.69
减:应付优先股股利
提取任意盈余公积金
应付普通股股利                                                          -
转作资本的普通股股利                                                    -
八、未分配利润                                             772,443,684.69
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加利润总额
4、会计估计变更增加利润总额
5、债务重组损失
6、其他
                                                                 合并报表
项            目
                                                              2004年1-6月
一、主营业务收入                                           945,713,029.27
减:主营业务成本                                           699,573,185.89
主营业务税金及附加                                           5,171,764.66
二、主营业务利润                                           240,968,078.72
加:其他业务利润                                            -3,850,462.38
减:营业费用                                                31,647,609.97
管理费用                                                    85,564,584.33
财务费用                                                    12,114,109.73
三、营业利润                                               107,791,312.31
加:投资收益                                                43,551,306.42
补贴收入                                                                -
营业外收入                                                     475,873.15
减:营业外支出                                               4,655,155.72
四、利润总额                                               147,163,336.16
减:所得税                                                  12,795,889.98
减:少数股东损益                                             4,200,991.76
五、净利润                                                 130,166,454.42
加:年初未分配利润                                         424,732,232.29
其他转入                                                                -
六、可供分配的利润                                         554,898,686.71
减:提取法定公积金                                                      -
提取法定公益金                                                          -
提取职工福利及奖励金                                                    -
提取储备基金
提取企业发展基金
利润归还投资                                                            -
七、可供股东分配的利润                                     554,898,686.71
减:应付优先股股利                                                      -
提取任意盈余公积金
应付普通股股利                                                          -
转作资本的普通股股利                                                    -
八、未分配利润                                             554,898,686.71
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加利润总额
4、会计估计变更增加利润总额
5、债务重组损失
6、其他
                                                               母公司报表
项            目
                                                              2005年1-6月
一、主营业务收入                                           804,847,566.00
减:主营业务成本                                           647,311,013.89
主营业务税金及附加                                           2,653,648.57
二、主营业务利润                                           154,882,903.54
加:其他业务利润                                             8,633,035.22
减:营业费用                                                35,815,988.55
管理费用                                                    42,064,858.58
财务费用                                                    11,520,021.62
三、营业利润                                                74,115,070.01
加:投资收益                                                92,327,219.75
补贴收入                                                                -
营业外收入                                                     254,840.16
减:营业外支出                                               2,973,872.51
四、利润总额                                               163,723,257.41
减:所得税                                                  11,275,936.73
减:少数股东损益                                                        -
五、净利润                                                 152,447,320.68
加:年初未分配利润                                         629,363,458.44
其他转入                                                                -
六、可供分配的利润                                         781,810,779.12
减:提取法定公积金
提取法定公益金
提取职工福利及奖励金                                                    -
提取储备基金                                                            -
提取企业发展基金
利润归还投资
七、可供股东分配的利润                                     781,810,779.12
减:应付优先股股利                                                      -
提取任意盈余公积金
应付普通股股利                                                          -
转作资本的普通股股利                                                    -
八、未分配利润                                             781,810,779.12
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加利润总额
4、会计估计变更增加利润总额
5、债务重组损失
6、其他
                                                               母公司报表
项            目
                                                              2004年1-6月
一、主营业务收入                                           781,572,337.37
减:主营业务成本                                           623,384,414.09
主营业务税金及附加                                           3,357,538.32
二、主营业务利润                                           154,830,384.96
加:其他业务利润                                            -4,508,980.67
减:营业费用                                                25,379,734.40
管理费用                                                    33,068,333.46
财务费用                                                    11,632,851.30
三、营业利润                                                80,240,485.13
加:投资收益                                                63,704,270.78
补贴收入                                                                -
营业外收入                                                     381,380.06
减:营业外支出                                               4,843,791.57
四、利润总额                                               139,482,344.40
减:所得税                                                   9,315,889.98
减:少数股东损益                                                        -
五、净利润                                                 130,166,454.42
加:年初未分配利润                                         429,555,095.83
其他转入                                                                -
六、可供分配的利润                                         559,721,550.25
减:提取法定公积金                                                      -
提取法定公益金                                                          -
提取职工福利及奖励金
提取储备基金
提取企业发展基金
利润归还投资                                                            -
七、可供股东分配的利润                                     559,721,550.25
减:应付优先股股利                                                      -
提取任意盈余公积金                                                      -
应付普通股股利                                                          -
转作资本的普通股股利                                                    -
八、未分配利润                                             559,721,550.25
补充资料:
1、出售、处置部门或被投资单位所得收益
2、自然灾害发生的损失
3、会计政策变更增加利润总额
4、会计估计变更增加利润总额
5、债务重组损失
6、其他
    利润表附表
    2005年1-6月
    编制单位:无锡威孚高科技股份有限公司
                                                      净资产收益率
报告期利润
                                                全面摊薄         加权平均
主营业务利润                                      15.54%           16.06%
营业利润                                           7.33%            7.58%
净利润                                             6.48%            6.69%
扣除非经常性损益后的净利润                         6.14%            6.35%
                                                           每股收益
报告期利润
                                                全面摊薄         加权平均
主营业务利润                                        0.84             0.84
营业利润                                            0.40             0.40
净利润                                              0.35             0.35
扣除非经常性损益后的净利润                          0.33             0.33
    非经常性损益明细
    金额单位:人民币元
项目                                                          金       额
非经常性损失:
营业外支出                                                     408,638.37
固定资产减值准备                                              -557,518.46
处理固定资产损失                                               240,296.78
损赠支出                                                                -
其他支出                                                       725,860.05
存货跌价准备                                                            -
小计                                                           408,638.37
经常性收益:
营业外收入                                                     349,855.92
固定资产清理收益                                               297,805.92
其他收入                                                        52,050.00
财政技改拔款冲减费用金额                                     9,346,749.34
坏账准备转回数                                                          -
存货跌价准备转回数                                                      -
小计                                                         9,696,605.26
非经常性损益净额(收益-损失)                                  9,287,966.89
减:非经常性损益的所得税影响额                               1,393,195.04
减:非经常性损益对少数股东的影响额                              62,761.88
非经常性损益对本公司的影响净额                               7,832,009.97
                                 现金流量表
    编制单位:无锡威孚高科技股份有限公司                       2005年1-6月
                   金额单位:人民币元
项           目                                                      附注
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
收到的税费返还
收到的其他与经营活动有关的现金                                       5.30
现金流入小计
购买商品、接受劳务支付的现金
支付给职工以及为职工支付的现金
支付的各项税费
支付的其他与经营活动有关的现金                                       5.31
现金流出小计
经营活动产生的现金流量净额
二、投资活动产生的现金流量:
收回投资所收到的现金
出售子公司所收到的现金
取得投资收益所收到的现金
处置固定资产、无形资产和其它长期资产而收回的现金净额
收到的其他与投资活动有关的现金
现金流入小计
购建固定资产、无形资产和其它长期资产所支付的现金
投资所支付的现金
购买子公司所支付的现金
支付其他与投资活动有关的现金
现金流出小计
投资活动产生的现金流量净额
三、筹资活动产生的现金流量:
吸收投资所收到的现金
借款所收到的现金
收到的其他与筹资活动有关的现金
现金流入小计
偿还债务所支付的现金
分配股利、利润或偿付利息所支付的现金
子公司支付少数股东股利
支付的其它与筹资活动有关的现金
现金流出小计
筹资活动产生的现金流量净额
四、汇率变动对现金的影响
五、现金及现金等价物净增加额
项           目                                                  合并报表
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                             1,842,113,319.82
收到的税费返还                                                          -
收到的其他与经营活动有关的现金                              13,918,187.94
现金流入小计                                             1,856,031,507.76
购买商品、接受劳务支付的现金                             1,949,955,573.28
支付给职工以及为职工支付的现金                              97,241,227.75
支付的各项税费                                              62,398,616.97
支付的其他与经营活动有关的现金                              98,545,544.64
现金流出小计                                             2,208,140,962.64
经营活动产生的现金流量净额                                -352,109,454.88
二、投资活动产生的现金流量:
收回投资所收到的现金                                                    -
出售子公司所收到的现金                                                  -
取得投资收益所收到的现金                                       705,700.00
处置固定资产、无形资产和其它长期资产而收回的现金净额         4,805,622.85
收到的其他与投资活动有关的现金                                          -
现金流入小计                                                 5,511,322.85
购建固定资产、无形资产和其它长期资产所支付的现金            58,837,626.94
投资所支付的现金                                            56,940,000.00
购买子公司所支付的现金                                                  -
支付其他与投资活动有关的现金                                            -
现金流出小计                                               115,777,626.94
投资活动产生的现金流量净额                                -110,266,304.09
三、筹资活动产生的现金流量:
吸收投资所收到的现金                                                    -
借款所收到的现金                                         1,220,389,421.87
收到的其他与筹资活动有关的现金                                          -
现金流入小计                                             1,220,389,421.87
偿还债务所支付的现金                                       719,107,425.37
分配股利、利润或偿付利息所支付的现金                        15,804,154.66
子公司支付少数股东股利                                                  -
支付的其它与筹资活动有关的现金                                          -
现金流出小计                                               734,911,580.03
筹资活动产生的现金流量净额                                 485,477,841.84
四、汇率变动对现金的影响                                                -
五、现金及现金等价物净增加额                                23,102,082.87
项           目                                                    母公司
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                               894,075,691.29
收到的税费返还                                                          -
收到的其他与经营活动有关的现金                               4,124,751.95
现金流入小计                                               898,200,443.24
购买商品、接受劳务支付的现金                               740,541,054.13
支付给职工以及为职工支付的现金                              57,084,375.21
支付的各项税费                                              36,899,550.70
支付的其他与经营活动有关的现金                              51,863,580.98
现金流出小计                                               886,388,561.02
经营活动产生的现金流量净额                                  11,811,882.22
二、投资活动产生的现金流量:
收回投资所收到的现金                                                    -
出售子公司所收到的现金                                                  -
取得投资收益所收到的现金                                       555,700.00
处置固定资产、无形资产和其它长期资产而收回的现金净额         4,619,757.85
收到的其他与投资活动有关的现金                                          -
现金流入小计                                                 5,175,457.85
购建固定资产、无形资产和其它长期资产所支付的现金            34,949,667.18
投资所支付的现金                                                        -
购买子公司所支付的现金                                                  -
支付其他与投资活动有关的现金                                            -
现金流出小计                                                34,949,667.18
投资活动产生的现金流量净额                                 -29,774,209.33
三、筹资活动产生的现金流量:
吸收投资所收到的现金                                                    -
借款所收到的现金                                           394,866,700.00
收到的其他与筹资活动有关的现金                                          -
现金流入小计                                               394,866,700.00
偿还债务所支付的现金                                       374,829,500.00
分配股利、利润或偿付利息所支付的现金                         6,782,228.38
子公司支付少数股东股利                                                  -
支付的其它与筹资活动有关的现金                                          -
现金流出小计                                               381,611,728.38
筹资活动产生的现金流量净额                                  13,254,971.62
四、汇率变动对现金的影响                                                -
五、现金及现金等价物净增加额                                -4,707,355.49
    现金流量表补充资料
项目                                                             合并报表
1、将净利润调节为经营活动的现金流量:
净利润                                                     152,447,320.68
加:少数股东损益                                            24,695,277.69
计提的资产减值准备                                           1,707,693.34
固定资产折旧                                                35,149,003.43
无形资产摊销                                                 3,294,560.30
长期待摊费用摊销                                                        -
待摊费用减少(减增加)                                          -741,733.67
预提费用增加(减减少)                                        32,743,090.82
处置固定资产、无形资产和其它长期资产的损失(减收益)           442,946.93
固定资产报废损失                                                   140.01
财务费用                                                    15,704,199.66
投资损失(减收益)                                         -24,120,612.04
递延税款贷项(减借项)                                                  -
存货的减少(减增加)                                      -116,798,788.33
经营性应收项目的减少(减增加)                            -252,409,885.43
经营性应付项目的增加(减减少)                            -223,694,037.22
其他                                                          -528,631.05
经营活动产生的现金流量净额                                -352,109,454.88
2、不涉及现金收支的投资和筹资活动:
债务转为资本                                                            -
一年内到期的可转换公司债券                                              -
融资租入固定资产                                                        -
3、现金及现金等价物净增加情况:
现金的期末余额                                             838,064,391.02
减:现金的期初余额                                         814,962,308.15
加:现金等价物的期末余额                                                -
减:现金等价物的期初余额                                                -
现金及现金等价物净增加额                                    23,102,082.87
项目                                                               母公司
1、将净利润调节为经营活动的现金流量:
净利润                                                     152,447,320.68
加:少数股东损益                                                        -
计提的资产减值准备                                             695,429.92
固定资产折旧                                                22,729,743.14
无形资产摊销                                                    42,872.70
长期待摊费用摊销                                                        -
待摊费用减少(减增加)                                          -682,473.42
预提费用增加(减减少)                                         4,115,589.61
处置固定资产、无形资产和其它长期资产的损失(减收益)           202,790.16
固定资产报废损失                                                        -
财务费用                                                     6,782,228.38
投资损失(减收益)                                         -92,327,219.75
递延税款贷项(减借项)                                                  -
存货的减少(减增加)                                        -6,164,912.12
经营性应收项目的减少(减增加)                            -131,882,527.81
经营性应付项目的增加(减减少)                              55,853,040.73
其他                                                                    -
经营活动产生的现金流量净额                                  11,811,882.22
2、不涉及现金收支的投资和筹资活动:
债务转为资本                                                            -
一年内到期的可转换公司债券                                              -
融资租入固定资产                                                        -
3、现金及现金等价物净增加情况:
现金的期末余额                                             372,229,611.75
减:现金的期初余额                                         376,936,967.24
加:现金等价物的期末余额                                                -
减:现金等价物的期初余额                                                -
现金及现金等价物净增加额                                    -4,707,355.49
    资产减值准备明细表
    编制单位:无锡威孚高科技股份有限公司
          2005年1-6月                                  金额单位:人民币元
项                   目                                          年初余额
一、坏账准备合计                                            61,381,897.73
其中:应收账款                                              59,709,203.98
其他应收款                                                   1,672,693.75
二、短期投资跌价准备合计                                                -
其中:股票投资                                                          -
债券投资                                                                -
三、存货跌价准备合计                                        16,098,252.82
其中:库存商品                                              14,272,083.46
在产品                                                         581,191.00
原材料                                                       1,244,978.36
四、长期投资减值准备合计                                    33,166,436.95
其中:长期股权投资                                          33,166,436.95
长期债权投资                                                            -
五、固定资产减值准备合计                                     7,634,439.60
其中:房屋、建筑物                                                      -
机器设备                                                  7,634,439.60  4
六、无形资产减值准备合计                                                -
其中:专利权                                                            -
商标权                                                                  -
七、在建工程减值准备                                                    -
八、委托贷款减值准备                                                    -
合计                                                       118,281,027.10
                                                                 本年增加
项                   目
                                                                       数
一、坏账准备合计                                             2,283,831.14
其中:应收账款                                               2,283,831.14
其他应收款                                                              -
二、短期投资跌价准备合计                                                -
其中:股票投资                                                          -
债券投资                                                                -
三、存货跌价准备合计                                                    -
其中:库存商品                                                          -
在产品                                                                  -
原材料                                                                  -
四、长期投资减值准备合计                                                -
其中:长期股权投资                                                      -
长期债权投资                                                            -
五、固定资产减值准备合计                                                -
其中:房屋、建筑物                                                      -
机器设备                                                                -
六、无形资产减值准备合计                                                -
其中:专利权                                                            -
商标权                                                                  -
七、在建工程减值准备                                                    -
八、委托贷款减值准备                                                    -
合计                                                         2,283,831.14
                                                               本年转回数
项                   目
                                                               因资产价值
                                                               回升转回数
一、坏账准备合计                                                        -
其中:应收账款                                                          -
其他应收款                                                              -
二、短期投资跌价准备合计                                                -
其中:股票投资                                                          -
债券投资                                                                -
三、存货跌价准备合计                                                    -
其中:库存商品                                                          -
在产品                                                                  -
原材料                                                                  -
四、长期投资减值准备合计                                                -
其中:长期股权投资                                                      -
长期债权投资                                                            -
五、固定资产减值准备合计                                                -
其中:房屋、建筑物                                                      -
机器设备                                                                -
六、无形资产减值准备合计                                                -
其中:专利权                                                            -
商标权                                                                  -
七、在建工程减值准备                                                    -
八、委托贷款减值准备                                                    -
合计                                                                    -
                                                               本年转回数
项                   目
                                                                 其他原因
                                                                   转出数
一、坏账准备合计                                                18,619.34
其中:应收账款                                                          -
其他应收款                                                      18,619.34
二、短期投资跌价准备合计                                                -
其中:股票投资                                                          -
债券投资                                                                -
三、存货跌价准备合计                                                    -
其中:库存商品                                                          -
在产品                                                                  -
原材料                                                                  -
四、长期投资减值准备合计                                                -
其中:长期股权投资                                                      -
长期债权投资                                                            -
五、固定资产减值准备合计                                       557,518.46
其中:房屋、建筑物                                                      -
机器设备                                                       557,518.46
六、无形资产减值准备合计                                                -
其中:专利权                                                            -
商标权                                                                  -
七、在建工程减值准备                                                    -
八、委托贷款减值准备                                                    -
合计                                                           576,137.80
                                                               本年转回数
项                   目
                                                                     小计
一、坏账准备合计                                                18,619.34
其中:应收账款                                                          -
其他应收款                                                      18,619.34
二、短期投资跌价准备合计                                                -
其中:股票投资                                                          -
债券投资                                                                -
三、存货跌价准备合计                                                    -
其中:库存商品                                                          -
在产品                                                                  -
原材料                                                                  -
四、长期投资减值准备合计                                                -
其中:长期股权投资                                                      -
长期债权投资                                                            -
五、固定资产减值准备合计                                       557,518.46
其中:房屋、建筑物                                                      -
机器设备                                                       557,518.46
六、无形资产减值准备合计                                                -
其中:专利权                                                            -
商标权                                                                  -
七、在建工程减值准备                                                    -
八、委托贷款减值准备                                                    -
合计                                                            76,137.80
项                   目                                          年末余额
一、坏账准备合计                                            63,647,109.53
其中:应收账款                                              61,993,035.12
其他应收款                                                   1,654,074.41
二、短期投资跌价准备合计                                                -
其中:股票投资                                                          -
债券投资                                                                -
三、存货跌价准备合计                                        16,098,252.82
其中:库存商品                                              14,272,083.46
在产品                                                         581,191.00
原材料                                                       1,244,978.36
四、长期投资减值准备合计                                    33,166,436.95
其中:长期股权投资                                          33,166,436.95
长期债权投资                                                            -
五、固定资产减值准备合计                                     7,076,921.14
其中:房屋、建筑物                                                      -
机器设备                                                      7,076,921.1
六、无形资产减值准备合计                                                -
其中:专利权                                                            -
商标权                                                                  -
七、在建工程减值准备                                                    -
八、委托贷款减值准备                                                    -
合计                                                       119,988,720.44
    合并股东权益增减变动表
    编制单位:无锡威孚高科技股份有限公司
                   金额单位:人民币元
项目                                                                 行次
一、股本:
年初余额                                                                1
本年增加数                                                              2
其中:资本公积转入                                                      3
盈余公积转入                                                            4
利润分配转入                                                            5
新增股本                                                                6
本年减少数                                                             10
年末余额                                                               15
二、资本公积:
年初余额                                                               16
本年增加数                                                             17
其中:股本溢价                                                         18
接受捐赠非现金资产准备                                                 19
接受现金捐赠                                                           20
股权投资准备                                                           21
拨款转入                                                               22
外币资本折算差额                                                       23
其他资本公积                                                           30
本年减少数                                                             40
其中:转增股本                                                         41
年末余额                                                               45
三、法定和任意盈余公积:
年初余额                                                               46
本年增加数                                                             47
其中:从净利润中提取数                                                 48
其中:法定盈余公积                                                     49
任意盈余公积                                                           50
法定公益金转入数                                                       53
本年减少数                                                             54
其中:弥补亏损                                                         55
转增股本                                                               56
分派现金股利                                                           57
分派股票股利                                                           58
年末余额                                                               62
其中:法定盈余公积                                                     63
四、法定公益金:
年初余额                                                               66
本年增加数                                                             67
其中:从净利润中提取数                                                 68
本年减少数                                                             70
其中:集体福利支出                                                     71
年末余额                                                               75
五、未分配利润:
年初未分配利润                                                         76
本年净利润(净亏损以“—”号填列)                                     77
本年利润分配                                                           78
年末未分配利润(未弥补亏损以“—”号填列)                             80
项目                                                          2005年1-6月
一、股本:
年初余额                                                   436,366,150.00
本年增加数
其中:资本公积转入
盈余公积转入
利润分配转入
新增股本
本年减少数
年末余额                                                   436,366,150.00
二、资本公积:
年初余额                                                   922,231,186.44
本年增加数
其中:股本溢价
接受捐赠非现金资产准备
接受现金捐赠
股权投资准备
拨款转入
外币资本折算差额
其他资本公积
本年减少数
其中:转增股本
年末余额                                                   922,231,186.44
三、法定和任意盈余公积:
年初余额                                                   149,021,955.90
本年增加数                                                              -
其中:从净利润中提取数                                                  -
其中:法定盈余公积                                                      -
任意盈余公积
法定公益金转入数
本年减少数
其中:弥补亏损
转增股本
分派现金股利
分派股票股利
年末余额                                                   149,021,955.90
其中:法定盈余公积                                         147,237,361.42
四、法定公益金:
年初余额                                                    73,694,592.28
本年增加数                                                              -
其中:从净利润中提取数                                                  -
本年减少数
其中:集体福利支出
年末余额                                                    73,694,592.28
五、未分配利润:
年初未分配利润                                             619,996,364.01
本年净利润(净亏损以“—”号填列)                         152,447,320.68
本年利润分配                                                            -
年末未分配利润(未弥补亏损以“—”号填列)                 772,443,684.69
项目                                                             2004年度
一、股本:
年初余额                                                   436,366,150.00
本年增加数
其中:资本公积转入
盈余公积转入
利润分配转入
新增股本
本年减少数
年末余额                                                   436,366,150.00
二、资本公积:
年初余额                                                   911,495,850.36
本年增加数                                                  10,735,336.08
其中:股本溢价
接受捐赠非现金资产准备
接受现金捐赠
股权投资准备                                                10,735,336.08
拨款转入
外币资本折算差额
其他资本公积
本年减少数
其中:转增股本
年末余额                                                   922,231,186.44
三、法定和任意盈余公积:
年初余额                                                   122,485,602.45
本年增加数                                                  26,536,353.45
其中:从净利润中提取数                                      26,536,353.45
其中:法定盈余公积                                          26,536,353.45
任意盈余公积
法定公益金转入数
本年减少数
其中:弥补亏损
转增股本
分派现金股利
分派股票股利
年末余额                                                   149,021,955.90
其中:法定盈余公积                                         147,237,361.42
四、法定公益金:
年初余额                                                    60,426,415.56
本年增加数                                                  13,268,176.72
其中:从净利润中提取数                                      13,268,176.72
本年减少数
其中:集体福利支出
年末余额                                                    73,694,592.28
五、未分配利润:
年初未分配利润                                             424,732,232.29
本年净利润(净亏损以“—”号填列)                         235,068,661.89
本年利润分配                                                39,804,530.17
年末未分配利润(未弥补亏损以“—”号填列)                 619,996,364.01
    会计报表附注
    附注0.公司的基本情况
    无锡威孚高科技股份有限公司(以下简称“本公司”)系经江苏省体改委苏体改生(1992)130号文批复同意组建的定向募集股份有限公司,1992年10月在无锡市工商行政管理局登记注册。本公司原股本总额为11,543.55万元人民币,其中国有法人股本9,243.55万元,社会法人股本800万元,内部职工股本1,500万元。
    1994年和1995年间本公司进行重组,重组后成为无锡威孚集团有限公司(以下简称“威孚集团”)的控股子公司。
    1995年8月经江苏省体改委及深圳市证券管理办公室批准,本公司发行特种普通股(B股)6800万股,每股面值1元人民币,即6800万元人民币,发行后股本总额为18,343.55万元人民币。1998年6月经中国证监会批准,本公司在深圳证券交易所采用上网定价发行方式,发行人民币普通股(A股)12,000万股,发行后股本总额为30,343.55万元人民币。
    1999年中期经董事会、股东大会讨论通过,本公司按每10股送3股的方案实施送股,送股后股本总额为39,446.615万元,其中:国有法人股12,016.615万元、社会法人股1,040万元、外资股(B股)8,840万元、人民币普通股(A股)15,600万元、内部职工股1,950万元。
    2000年经中国证监会批准,本公司按1998年6月A股发行后的总股本30,343.55万股为基础每10股配3股,配股价10元/股,实际配股4,190万股,配股后股本总额为43,636.615万元,其中:国有法人股12,156.615万元、社会法人股1,040万元、外资股(B股)8,840万元、人民币普通股(A股)21,600万元。
    本公司在无锡市高新技术开发区登记注册,注册登记号为25045696-7。本公司属于机械行业,主要从事柴油内燃机的喷油泵和喷油泵所用的喷油器及其配件的制造及销售。
    注1.主要会计政策、会计估计和合并会计报表的编制方法
    本会计报表所载会计信息系根据本公司的会计政策和会计估计而编制的,该等会计政策、会计估计均系根据《企业会计准则》和《企业会计制度》的规定及本公司实际情况而制定。
    1.会计年度
    采用公历制,即自公历1月1日起至12月31日止为一个会计年度。
    2.记账本位币
    会计核算以人民币为记账本位币。
    3.记账基础和计价原则
    以权责发生制为记账基础,以历史成本为计价原则。
    4.现金等价物的确定标准
    现金等价物是指持有的期限短、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。
    5.外币核算
    外币账户按中国人民银行公布的人民币基准汇价折合为人民币记账,并于期末将外币账户的外币余额按公布的人民币基准汇价折合为人民币,调整后各外币账户人民币余额与原账面数的差额,按照不同对象列入当期损益或进行资本化。
    6.短期投资核算方法
    短期投资标准      是指购入的能够随时变现并且持有时间不准备超过一年的投资

    短期投资计价和收益确认           在取得时按实际支付的全部价款(包括税金和
手续费等相关费用)扣除已宣告但尚未领取的现金股利或已到付息期但尚未领取的债券利息后的余额作为投资成本;持有期间所获得的股利或利息冲减短期投资账面价值;处置时按所收到的处置收入与短期投资账面价值的差额确认为当期投资损益。
    短期投资跌价准备         期末短期投资按成本与市价孰低计价。短期投资跌价准
备按投资总体成本高于市价的差额提取,已确认跌价损失的短期投资价值又得以恢复时,在原先已确认的投资损失金额内转回。
    7.坏账核算方法
    坏账确认标准       对于因债务人破产或死亡,以其破产财产或者遗产清偿后仍无
法收回的应收款项,以及因债务人逾期未履行偿债义务,而且具有明显特征表明无法收回的应收款项确认为坏账。
    坏账损失核算方法         坏账损失采用备抵法核算。坏账准备    应收款项(包
括应收账款和其他应收款)按账龄分析法计提坏账准备。根据债务单位的财务状况和现金流量等情况,有充分证据表明确实难以收回的应收款项采用个别认定法计提坏账准备。
    各账龄段坏账准备的计提比例如下:
账龄                                                             计提比例
1年以内                                                                5%
1至2年                                                                10%
2至3年                                                                30%
3至4年                                                                50%
4至5年                                                                80%
5年以上                                                              100%
    8.存货核算方法
    存货分类    主要分为库存材料、低值易耗品、在产品、产成品等。
    存货计价    库存材料日常采用计划成本核算,按大类分设材料成本差异,期末根据领用或发出的原材料计划成本结转其应负担的材料成本差异,将计划成本调整为实际成本;产成品按实际成本计价,发出时采用加权平均法结转销售成本。
    低值易耗品的摊销   低值易耗品在取得时按实际成本计价,领用时采用一次摊销法核算,数额较大时,在一年内分期摊销。
    存货盘存制度  采用永续盘存制。
    存货跌价准备      期末存货按成本与可变现净值孰低计价,根据存货可变现净值
低于成本的差额,计提存货跌价准备并计入当期损益。
    9.长期投资核算方法
    长期股权投资计价    在取得时按初始投资成本计价。初始投资成本按以下方法确定:(1)以现金购入的长期股权投资,按实际支付的全部价款包括支付的税金、手续费等相关费用作为初始投资成本,实际支付的价款中若包含已宣告但尚未领取的现金股利则按实际支付的价款减去已宣告但尚未领取的现金利后的差额作为初始投资成本。(2)接受债务人以非现金资产抵偿债务方式取得的长期股权投资,或以应收债权换入长期股权投资的,按应收债权的账面价值加上应支付的相关税费作为初始投资成本,涉及补价的,则根据收到或支付的补价,分别按减去或加上补价后的金额作为初始投资成本。(3)以非货币性交易换入的长期股权投资(包括以股权投资换股权投资),按换出资产的账面价值加上应支付的相关税费作为初始投资成本;涉及补价的,则按《企业会计准则——非货币性交易》的相关规定进行处理。
    长期股权投资收益的确认   长期股权投资收益分别按以下方法确定:对被投资单位无控制、无共同控制且无重大影响的,长期股权投资采用成本法核算投资收益;对被投资单位具有控制、共同控制或有重大影响的,长期股权投资采用权益法核算投资收益。
通常情况下,本公司长期股权投资占被投资公司有表决权资本总额        20%以下,或
虽持有被投资公司有表决权资本总额                 20%或以上,但不具有重大影响
,按成本法核算;持有被投资公司有表决权资本总额20%或20%以上,或虽投资不足20%但具有重大影响,按权益法核算。处置长期股权投资时,将投资的账面价值与实际取得价款的差额,作为投资损益。
    长期股权投资差额     长期股权投资采用权益法核算时,投资最初以初始投资成本
计价,初始投资成本与应享有被投资单位所有者权益份额之间的差额确认为股权投资差额。初始投资成本超过应享有被投资单位所有者权益份额之间的差额,合同规定了投资期限的按投资期限摊销;合同没有规定投资期限的,按不超过10年的期限摊销;初始投资成本低于应享有被投资单位所有者权益份额之间的差额计入资本公积。
    长期债权投资的计价   取得时按初始投资成本计价。初始投资成本按以下方法确定:(1)以现金购入的长期债权投资,按实际支付的全部价款(包括税金、手续费等相关费用)减去已到付息期但尚未领取的债券利息,作为初始投资成本。如果所支付的税金、手续费等相关费用金额较小,直接计入当期财务费用,不计入初始投资成本。(2)接受的债务人以非现金资产抵偿债务方式取得的长期债权投资,或以应收债权换入长期债权投资的,按应收债权的账面价值,加上应支付的相关税费,作为初始投资成本。涉及补价的,分别按减去或加上补价后的金额作为初始投资成本。 (3)非货币性交易换入的长期债权投资,按换出资产的账面价值加上应支付的相关税费,作为初始投资成本,涉及补价的,按《企业会计准则-非货币性交易》的相关规定进行处理。长期债券投资的溢价及折价处理  长期债券投资的初始投资成本减去未到期债券利息和计入初始投资成本的相关税费,与债券面值之间的差额,作为债券溢价或折价;债券的溢价或折价在债券存续期间内于确认相关债券利息收入时摊销。摊销方法采用直线法。
    长期股权投资减值准备          期末对长期股权投资进行逐项检查,如由于市价
持续下跌或被投资单位经营状况恶化等原因导致其可收回金额低于账面价值的,则将可收回金额低于账面价值的差额,提取长期投资减值准备,计入当期损益。
    10.     固定资产计价及折旧方法
    固定资产标准       固定资产是指使用年限超过一年的房屋、建筑物、机器设备、
运输工具以及其他与生产、经营有关的设备、器具、工具等。不属于生产经营的主要设备,单位价值在2000元以上,并且使用年限超过两年的,也作为固定资产。
    固定资产计价       固定资产在取得时按取得时的实际成本入账。
    固定资产分类及折旧方法   固定资产折旧根据固定资产原值扣除残值(原值的3%)后,按预计使用年限采用直线法分类计提。固定资产分类、各类固定资产预计使用年限及年折旧率如下:
固定资产类别                 预计使用年限                        年折旧率
房屋及建筑物                       20~35                     2.77%-4.85%
专  用  设备                         10.5                           9.24%
运  输  设备                           10                            9.7%
通  用  设备                       10~16                      6.06%-9.7%
其  他  设备                           10                            9.7%
    固定资产减值准备        期末按照固定资产账面价值与可收回金额孰低计价。如
果由于市价持续下跌,或技术陈旧、损坏、长期闲置等原因导致其可收回金额低于账面价值的,对可收回金额低于账面价值的差额按单项资产计提固定资产减值准备,并计入当期损益。
    11.     在建工程核算方法
    在建工程结转固定资产时点的确定    在建工程已达到预定可使用状态,并办理竣工决算的,按实际发生的全部支出确认为固定资产;若所建造的固定资产已达到预定可使用状态但尚未办理竣工决算的,自达到预定可使用状态之日起,按估计的价值转入固定资产,并按本公司折旧政策计提固定资产折旧,待办理竣工决算手续后再作调整。
    在建工程减值准备  期末对在建工程进行全面检查,如果有证据表明在建工程已经发生了减值,则计提在建工程减值准备,计入当期损益。一般存在下列一项或若干项情况时,计提在建工程减值准备:(1)长期停建并且预计在未来  3  年内不会重新开工的在建工程;(2)在建项目无论在性能上,还是在技术上已经落后,并且带来的经济利益具有很大的不确定性;(3)证明在建工程已经发生减值的其他情形。
    12.     无形资产计价及其摊销方法
    无形资产计价     在取得时按实际成本计价。取得时的实际成本按以下方法确定:
(1)对购入的无形资产,按实际支付的价款作为实际成本;(2)对投资者投入的无形资产按投资各方确认的价值作为实际成本;(3)接受债务人以非现金资产抵偿债务方式取得或以应收债权换入的无形资产,按应收债权的账面价值加上应支付的相关税费作为实际成本;(4)以非货币性交易换入的无形资产,按换出资产的账面价值加上应支付的相关税费作为实际成本;涉及补价的,则按《企业会计准则——非货币性交易》的相关规定进行处理;(5)自行开发并按法律程序申请取得的无形资产,按依法取得时发生的注册费、聘请律师费等费用作为无形资产的实际成本。
    无形资产摊销    各种无形资产自取得当月起在预计使用年限内按直线法平均摊销,计入损益。如预计使用年限超过相关合同规定的受益年限或法律规定的有效年限,该无形资产的摊销年限按如下原则确定:(1)合同规定受益年限但法律没有规定有效年限的,摊销年限不超过合同规定的受益年限;(2)合同没有规定受益年限但法律规定有效年限的,摊销年限不超过法律规定的有效年限;(3)合同规定了受益年限法律也规定有效年限的,摊销年限不超过受益年限和有效年限两者之中较短者;(4)如果合同没有规定受益年限法律也没有规定有效年限的,摊销年限不超过10年。本公司各类无形资产的摊销年限如下:
    (1)母公司土地使用权按50年平均摊销;
    (2)南京威孚金宁有限公司(控股子公司,以下简称“威孚金宁”)的商标许可使用权按30年平均摊销;除高新土地使用权按50年摊销外,其他土地使用权按30年摊销;    (3)无锡威孚环保催化剂有限公司(合营公司,以下简称“威孚环保”)的专有技术按10年摊销;
    (4)无锡威孚汽车柴油系统有限公司(控股子公司,以下简称“威孚柴油系统”)的特许权按10年摊销。
    无形资产减值准备         期末检查各项无形资产预计给公司带来未来经济利益的
能力,对预计可收回金额低于账面价值的,在期末计提无形资产减值准备。期末对无形资产的账面价值进行检查,当存在以下一种或数种情况时,对无形资产的可收回金额进行估计,将该无形资产的账面价值超过可收回金额的部分计提无形资产减值准备。(1)该无形资产已被其他新技术等所替代,使其为企业创造经济利益的能力受到重大不利影响;(2)该无形资产的市价在当期大幅下跌,在剩余摊销年限内预期不会恢复;(3)该无形资产已超过法律保护期限,但仍然具有部分使用价值;(4)其他足以证明某项无形资产实质上已经发生了减值的情形。
    无形资产预期不能带来经济利益时,将该无形资产的账面价值予以转销。无形资产预期不能带来经济利益的情形主要包括:(1)该无形资产已被其他新技术等所替代,且已无使用价值和转让价值;(2)该无形资产已超过法律保护期限,且已不能为企业带来经济利益;(3)其他足以证明该无形资产已经丧失了使用价值和转让价值的情形。
    13.     长期待摊费用
    开办费即在筹建期间发生的费用首先在长期待摊费用中归集,自开始生产经营当月起一次计入开始生产经营当月的损益。固定资产大修理支出在大修理间隔期内平均摊销。租入固定资产改良支出在租赁期限与租赁资产尚可使用年限两者孰低的期限内平均摊销。其他长期待摊费用在受益期内平均摊销。如果长期待摊费用项目不能使以后会计期间受益的,将尚未摊销的摊余价值全部转入当期损益。
    14.     收入确认原则
    销售商品    已将商品所有权上的重要风险和报酬转移给买方,不再对该商品实施继续管理权和实际控制权,相关的收入已经收到或取得了收款的证据,并且与销售该商品有关的成本能够可靠地计量时,确认营业收入的实现。提供劳务    在同一会计年度内开始并完成的劳务,在完成劳务时确认实际收入;劳务开始和完成分属不同会计年度的,在劳务总收入和总成本能够可靠地计量,与交易相关的经济利益能够流入公司,劳务的完成程度能够可靠地确定时,在资产负债表日按完工百分比法确认相关劳务收入。
    让渡资产使用权        让渡资产使用权在与交易相关的经济利益能够流入企业,
收入金额能够可靠地计量时确认收入实现。利息收入按让渡现金使用权的时间和适用利率计算确定;使用费收入按有关合同或协议规定的收费时间和方法计算确定。
    15.     所得税会计处理方法
    所得税采用应付税款法进行核算。
    16.     合并会计报表编制方法
    合并范围的确定原则          本公司对其他单位投资占该单位有表决权资本总额
50%以上(不含50%),或虽占该单位有表决权资本总额不足50%,但具有实质控制权的,该子公司列入合并范围。如该子公司的总资产、销售收入和净利润较小,符合财会二字(96) 2          号函《关于合并报表范围请示的复函》的规定,则不予合并。
    合并会计报表编制方法          根据财政部《合并会计报表暂行规定》,以母公
司及纳入合并范围的子公司会计报表及其他有关资料为依据,将合并会计报表各方之间的投资、往来、资产购销和其他重大交易及未实现利润全部抵销,并计算少数股东损益和少数股东权益。对合营企业按比例法合并。
    附注2.税项
    1.流转税
    增值税:商品销售交纳增值税,其销项税税率为17%。
    营业税:租赁收入等按收入额的5%计征营业税。
    2.流转税附加
    本公司及子公司按应缴增值税、营业税总额的7%计征城市维护建设税,4%计征教育费附加;
    威孚环保按应缴增值税、营业税总额的1%计征教育费附加。
    3.所得税
    本公司及子公司威孚金宁、威孚力达、威孚柴油系统均系注册于高新技术开发区的高新技术企业,根据国家有关所得税税收政策的规定,享受15%的所得税优惠政策;威孚柴油系统从获利年度起享受二免的税收优惠政策;威孚环保为中外合资经营企业,享受二免三减半的税收优惠政策,本年免征企业所得税;
    其他控股子公司的所得税税率均为33%。
    附注3.控股子公司及合营企业
    1.控股子公司
    控股子公司:是指本公司对被投资单位投资额占其注册资本总额50%以上(不含50%),或虽占注册资本总额不足50%但具有实质控制权的被投资单位。
    截止2005年6月30日,本公司控股子公司情况如下:
被投资单位                                                         注册地
威孚金宁                                                         南京市区
无锡威孚马山油泵油嘴有限公司                                     无锡马山
无锡威孚吉大新材料应用开发公司                                 无锡开发区
无锡威孚长安油泵油嘴有限公司                                     无锡长安
江苏省威孚纳米科技有限公司                                     无锡惠山区
无锡威孚力达催化净化器有限责任公司                               无锡新区
威孚柴油系统                                                     无锡新区
                                                                 注册资本
被投资单位
                                                                   (万元)
威孚金宁                                                        25,600.00
无锡威孚马山油泵油嘴有限公司                                     1,223.70
无锡威孚吉大新材料应用开发公司                                     500.00
无锡威孚长安油泵油嘴有限公司                                     2,149.00
江苏省威孚纳米科技有限公司                                       3,000.00
无锡威孚力达催化净化器有限责任公司                              26,000.00
威孚柴油系统                                                    20,000.00
                                                                 持有股权
被投资单位
                                                                      (%)
威孚金宁                                                            80.00
无锡威孚马山油泵油嘴有限公司                                        72.78
无锡威孚吉大新材料应用开发公司                                      70.00
无锡威孚长安油泵油嘴有限公司                                        85.00
江苏省威孚纳米科技有限公司                                          80.00
无锡威孚力达催化净化器有限责任公司                                  94.81
威孚柴油系统                                                        70.00
被投资单位                                                       经营范围
威孚金宁                                                     内燃机配附件
无锡威孚马山油泵油嘴有限公司                                 内燃机配附件
无锡威孚吉大新材料应用开发公司                                 金属纳米粉
无锡威孚长安油泵油嘴有限公司                                 内燃机配附件
江苏省威孚纳米科技有限公司                                       纳米材料
无锡威孚力达催化净化器有限责任公司                         消声器、净化器
威孚柴油系统                                                 内燃机配附件
    江苏省威孚纳米科技有限公司,以下简称“威孚纳米”;无锡威孚力达催化净化器有限责任公司,以下简称“威孚力达”。
    2.会计报表合并范围的变化
被投资单位                                                   上年合并范围
威孚金宁                                                               是
威孚马山                                                               非
威孚吉大                                                               非
威孚长安                                                               非
威孚纳米                                                               是
威孚力达                                                               是
威孚柴油系统                                                           是
被投资单位                                                   本年合并范围
威孚金宁                                                               是
威孚马山                                                               非
威孚吉大                                                               非
威孚长安                                                               非
威孚纳米                                                               是
威孚力达                                                               是
威孚柴油系统                                                           是
被投资单位                                                       变动原因
威孚金宁                                                           无变化
威孚马山                                                           无变化
威孚吉大                                                           无变化
威孚长安                                                           无变化
威孚纳米                                                           无变化
威孚力达                                                           无变化
威孚柴油系统                                                       无变化
    无锡威孚马山油泵油嘴有限公司(以下简称“威孚马山”)、无锡威孚吉大新材料应用开发公司(以下简称“威孚吉大”)、无锡威孚长安油泵油嘴有限公司(以下简称“威孚长安”)三家子公司因其总资产、营业收入和净利润合计数较小,符合财会二字(96)2号函《关于合并报表范围请示的复函》的规定,故未予合并。
    3.合营企业
    合营企业是指按合同规定经营活动由投资双方或若干方共同控制的企业。
    截止2005年6月30日,本公司合营企业情况如下:
被投资单位                       注册地                    注册资本(万元)
威孚环保                       无锡新区                          5,000.00
被投资单位                  持有股权(%)                          经营范围
威孚环保                          49.00                            催化剂
    威孚环保:是本公司之子公司威孚力达于2004年5月与华微纳米技术(上海)有限公司、英属维京群岛盈动控股有限公司共同组建的中外合资经营企业,根据该公司章程,威孚力达与华微纳米技术(上海)有限公司、英属维京群岛盈动控股有限公司共同控制该公司,本公司将其纳入合并会计报表范围,按比例法合并。
    附注4.     合并会计报表主要项目注释
    1.货币资金
                                                               2005-06-30
                                                                     千元
现金                                                                  346
银行活期存款                                                      680,713
银行定期存款                                                      106,045
其他货币资金                                                       50,960
                                                                  838,064
                                                               2004-12-31
                                                                     千元
现金                                                                  160
银行活期存款                                                      617,346
银行定期存款                                                      104,915
其他货币资金                                                       92,541
                                                                  814,962
    2.  应收票据
    应收票据年末数195,862,862元均为银行承兑汇票,到期日均在2005年12月31日之前。
    3.应收股利
                                                               2005-06-30
                                                                     千元
博世汽车柴油系统股份有限公司                                       90,773
无锡威孚精密机械制造有限责任公司                                      400
                                                                   91,173
                                                               2004-12-31
                                                                     千元
博世汽车柴油系统股份有限公司                                       90,773
无锡威孚精密机械制造有限责任公司                                      400
                                                                   91,173
    [注1]   博世汽车柴油系统股份有限公司以下简称“博世柴油系统”,无锡威孚精密机械制造有限责任公司以下简称“威孚精机”。
    4.应收账款
                                                               2005-06-30
                                                                     金额
                                                                     千元
1年以内                                                           627,623
1至2年                                                             25,918
2至3年                                                              4,459
3至4年                                                              2,490
4至5年                                                                729
5年以上                                                             5,428
个别认定                                                           31,947
                                                                 698,5949
                                                               2005-06-30
                                                                  比例(%)
                                                                        %
1年以内                                                             89.84
1至2年                                                               3.71
2至3年                                                               0.64
3至4年                                                               0.36
4至5年                                                               0.10
5年以上                                                              0.78
个别认定                                                             4.57
                                                                   100.00
                                                               2005-06-30
                                                                 坏账准备
                                                                     千元
1年以内                                                            18,929
1至2年                                                              2,529
2至3年                                                              1,353
3至4年                                                              1,213
4至5年                                                                594
5年以上                                                             5,428
个别认定                                                           31,947
                                                                   61,993
                                                               2005-06-30
                                                                 准备比例
                                                                        %
1年以内                                                              3.02
1至2年                                                               9.76
2至3年                                                              30.34
3至4年                                                              48.72
4至5年                                                              81.53
5年以上                                                            100.00
个别认定                                                           100.00
                                                                     8.87
                                                               2005-06-30
                                                                     净额
                                                                     千元
1年以内                                                           608,694
1至2年                                                             23,389
2至3年                                                              3,106
3至4年                                                              1,277
4至5年                                                                135
5年以上                                                                 -
个别认定                                                                -
                                                                  636,601
                                                               2004-12-31
                                                                     金额
                                                                     千元
1年以内                                                           539,766
1至2年                                                              5,720
2至3年                                                              2,141
3至4年                                                                819
4至5年                                                                902
5年以上                                                             5,284
个别认定                                                           32,666
                                                                  587,298
                                                               2004-12-31
                                                                  比例(%)
                                                                        %
1年以内                                                             91.91
1至2年                                                               0.97
2至3年                                                               0.36
3至4年                                                               0.14
4至5年                                                               0.15
5年以上                                                              0.90
个别认定                                                             5.57
                                                                   100.00
                                                               2004-12-31
                                                                 坏账准备
                                                                     千元
1年以内                                                            19,413
1至2年                                                                572
2至3年                                                                642
3至4年                                                                410
4至5年                                                                722
5年以上                                                             5,284
个别认定                                                           32,666
                                                                   59,709
                                                               2004-12-31
                                                                 准备比例
                                                                        %
1年以内                                                              3.60
1至2年                                                              10.00
2至3年                                                              30.00
3至4年                                                              50.00
4至5年                                                              80.00
5年以上                                                            100.00
个别认定                                                           100.00
                                                                    10.17
                                                               2004-12-31
                                                                     净额
                                                                     千元
1年以内                                                           520,353
1至2年                                                              5,148
2至3年                                                              1,499
3至4年                                                                409
4至5年                                                                180
5年以上                                                                 -
个别认定                                                                -
                                                                  527,589
    [注1]  期末应收账款中无持本公司5%(含5%)以上表决权股份的股东单位欠款。
    [注2]  期末应收账款均已按本公司坏账准备估计政策计提了坏账准备。
    威孚柴油系统期末应收账款215,990,179元,账龄在3个月内,未计提坏账准备。个别认定法全额计提坏账准备的应收账款主要是根据客户实际财务状况和现金流量等相关信息,考虑以往客户付款情况,认为应收款收回的可能性不大,按谨慎性原则全额计提。
    [注3]  应收账款中前五名欠款单位欠款金额合计330,580,587元,占应收账款总额47.32%。
    [注4]  期末应收账款中无关联单位欠款。
    5.其他应收款
                                                               2005-06-30
                                                                     金额
                                                                     千元
1年以内                                                            60,168
1至2年                                                                284
2至3年                                                             26,679
3至4年                                                              4,400
4至5年                                                                  4
5年以上                                                                23
个别认定                                                              210
                                                                   91,768
                                                               2005-06-30
                                                                  比例(%)
                                                                        %
1年以内                                                             65.57
1至2年                                                               0.31
2至3年                                                              29.07
3至4年                                                               4.79
4至5年                                                               0.00
5年以上                                                              0.03
个别认定                                                             0.23
                                                                   100.00
                                                               2005-06-30
                                                                 坏账准备
                                                                     千元
1年以内                                                                47
1至2年                                                                 50
2至3年                                                                  1
3至4年                                                              1,320
4至5年                                                                  3
5年以上                                                                23
个别认定                                                              210
                                                                    1,654
                                                               2005-06-30
                                                                 准备比例
                                                                        %
1年以内                                                              0.08
1至2年                                                              17.35
2至3年                                                               0.00
3至4年                                                              30.00
4至5年                                                              80.00
5年以上                                                            100.00
个别认定                                                           100.00
                                                                     1.80
                                                               2005-06-30
                                                                     净额
                                                                     千元
1年以内                                                            60,121
1至2年                                                                234
2至3年                                                             26,678
3至4年                                                              3,080
4至5年                                                                  1
5年以上                                                                 -
个别认定                                                                -
                                                                   90,114
                                                               2004-12-31
                                                                     金额
                                                                     千元
1年以内                                                            32,538
1至2年                                                             26,255
2至3年                                                              4,454
3至4年
4至5年                                                                  4
5年以上                                                                23
个别认定                                                              210
                                                                   63,484
                                                               2004-12-31
                                                                  比例(%)
                                                                        %
1年以内                                                             51.25
1至2年                                                              41.36
2至3年                                                               7.02
3至4年
4至5年                                                               0.01
5年以上                                                              0.03
个别认定                                                             0.33
                                                                   100.00
                                                               2004-12-31
                                                                 坏账准备
                                                                     千元
1年以内                                                                82
1至2年                                                                 19
2至3年                                                              1,336
3至4年
4至5年                                                                  3
5年以上                                                                23
个别认定                                                              210
                                                                    1,673
                                                               2004-12-31
                                                                 准备比例
                                                                        %
1年以内                                                              0.25
1至2年                                                               0.07
2至3年                                                              30.00
3至4年
4至5年                                                              75.00
5年以上                                                            100.00
个别认定                                                           100.00
                                                                     2.64
                                                               2004-12-31
                                                                     净额
                                                                     千元
1年以内                                                            32,456
1至2年                                                             26,236
2至3年                                                              3,118
3至4年
4至5年                                                                  1
5年以上                                                                 -
个别认定                                                                -
                                                                   61,811
    [注1]期末无持本公司5%(含5%)以上表决权股份的股东单位欠款。
    [注2]其他应收款中未合并报表子公司及关联公司的欠款、员工备用金未提取    坏账准备,除此均按坏账准备提取比例计提了坏账准备。
    [注3]其他应收款2005年6月末比2004年末增加28,284,277元,增加44.55%,主要是威孚长安和威孚马山等的欠款增加21,770,872元。
    [注4]关联单位欠款余额参见附注7第9项。
    [注5]帐龄2至3年中新区管委会欠土地使用权款26,661,861元。
    [注6]其他应收款中前五名欠款单位欠款金额合计78,778,700元,占其他应收款总额85.85%,主要欠款单位如下:
                                                               性质或内容
威孚长安                                                             货款
土地使用权款
威孚马山                                                             货款
南京大学等四所大学[注7]                                      代垫投资款等
威孚精机                                                             货款
                                                               2005-06-30
                                                                 人民币元
威孚长安                                                       29,182,012
土地使用权款                                                   26,661,861
威孚马山                                                       14,909,249
南京大学等四所大学[注7]                                         4,400,000
威孚精机                                                        3,625,578
    [注7]南京大学、东南大学、南京理工大学、南京工业大学四所大学欠款2,400,000元,是本公司与上述四所大学发起设立威孚纳米时,代上述每所大学各垫资600,000元的投资款。根据合作协议书,本公司代垫的投资款,由各大学用威孚纳米成立后的分红款逐年归还。江苏省技术科技中心欠款2,000,000元,是本公司代垫款项。
     6.存货
                                                     2005-06-30
                                                金额             跌价准备
                                                千元                 千元
库存材料                                     131,238                1,245
在产品                                       149,735                  581
产成品                                       509,077               14,272
                                             790,050               16,098
                                                   2004-12-31
                                                金额             跌价准备
                                                千元                 千元
库存材料                                     132,273                1,245
在产品                                       112,729                  581
产成品                                       441,768               14,272
                                             686,770               16,098
    [注1]存货可变现净值按正常经营过程中的预计销售价格扣除估计完工成本和销售所必需的预计税金、费用后的净额确定。
    7.长期股权投资
    ⑴.     未合并报表子公司及联营企业(按权益法核算的长期股权投资)
                                                                     投资
被投资单位名称
                                                                     比例
威孚马山                                                           72.78%
威孚吉大                                                           70.00%
威孚长安                                                           85.00%
博世柴油系统                                                       31.50%
中联汽车电子有限公司                                               20.03%
威孚精机                                                           28.99%
无锡隆盛科技有限公司                                               20.00%
威孚国贸                                                           45.00%
                                                                 初始投资
被投资单位名称
                                                                     成本
                                                                     千元
威孚马山                                                            8,202
威孚吉大                                                            3,500
威孚长安                                                           20,147
博世柴油系统                                                      543,107
中联汽车电子有限公司                                              120,124
威孚精机                                                            2,000
无锡隆盛科技有限公司                                                  200
威孚国贸                                                            2,250
                                                                  699,530
被投资单位名称                                                     期初数
                                                                     千元
威孚马山                                                           10,925
威孚吉大                                                            2,038
威孚长安                                                           33,716
博世柴油系统                                                      561,796
中联汽车电子有限公司                                              225,819
威孚精机                                                            3,125
无锡隆盛科技有限公司                                                  200
威孚国贸                                                            2,667
                                                                  840,286
                                                               本期投资增
被投资单位名称
                                                                     减额
                                                                     千元
威孚马山                                                                -
威孚吉大                                                                -
威孚长安                                                                -
博世柴油系统                                                            -
中联汽车电子有限公司                                                    -
威孚精机                                                                -
无锡隆盛科技有限公司                                                    -
威孚国贸                                                                -
                                                                        -
                                                                 本期权益
被投资单位名称
                                                                   增减额
                                                                     千元
威孚马山                                                              102
威孚吉大                                                             -179
威孚长安                                                            2,999
博世柴油系统                                                            -
中联汽车电子有限公司                                               22,000
威孚精机                                                              705
无锡隆盛科技有限公司                                                    -
威孚国贸                                                               83
                                                                   25,710
                                                                   分得红
被投资单位名称
                                                                       利
                                                                     千元
威孚马山                                                                -
威孚吉大                                                                -
威孚长安                                                                -
博世柴油系统                                                            -
中联汽车电子有限公司                                                    -
威孚精机                                                                -
无锡隆盛科技有限公司                                                    -
威孚国贸                                                                -
                                                                        -
                                                                 累计权益
被投资单位名称
                                                                   增减额
                                                                     千元
威孚马山                                                            2,825
威孚吉大                                                           -1,641
威孚长安                                                           16,568
博世柴油系统                                                       18,689
中联汽车电子有限公司                                              127,695
威孚精机                                                            1,830
无锡隆盛科技有限公司                                                    -
威孚国贸                                                              500
                                                                  166,466
被投资单位名称                                                     期末数
                                                                     千元
威孚马山                                                           11,027
威孚吉大                                                            1,859
威孚长安                                                           36,715
博世柴油系统                                                      561,796
中联汽车电子有限公司                                              247,819
威孚精机                                                            3,830
无锡隆盛科技有限公司                                                  200
威孚国贸                                                            2,750
                                                                  865,996
    ⑵.长期股权投资差额
                                           期初数                本期增加
                                             千元                    千元
威孚力达[注1]                               8,374                       -
博世柴油系统―母公司[注2]                  11,443                       -
                                           19,817                       -
                                         本期摊销                累计摊销
                                             千元                    千元
威孚力达[注1]                               1,047                   3,140
博世柴油系统―母公司[注2]                   1,248                   2,289
                                            2,295                   5,429
                                                                   期末数
                                                                     千元
威孚力达[注1]                                                       7,327
博世柴油系统―母公司[注2]                                          10,195
                                                                   17,522
    ⑶.其他股权投资(按成本法核算的长期股权投资)
被投资单位名称                                                   投资比例
                                                                        %
国联证券有限责任公司                                                 1.20
广西柳发有限公司                                                     1.22
江苏宁沪高速公路股份有限公司                                         0.02
交通银行无锡分行                                                     0.01
常柴集团财务公司
朝阳柴油机经营有限公司                                               9.09
和君创业投资有限公司                                                11.72
南京恒泰保险经纪有限公司                                             3.33
北京鑫融兴业投资咨询公司                                            11.11
江苏汇丰保险代理有限公司                                            10.00
扬动股份有限公司
长信利息收益基金
河南省固始威宁油泵油嘴有限公司等
[注1]
无锡科达创新投资有限公司                                            1.875
北京环保动力股份有限公司[注2]                                       15.32
被投资单位名称                                                     期初数
                                                                     千元
国联证券有限责任公司                                               12,000
广西柳发有限公司                                                    1,600
江苏宁沪高速公路股份有限公司                                          594
交通银行无锡分行                                                      750
常柴集团财务公司                                                      800
朝阳柴油机经营有限公司                                                200
和君创业投资有限公司                                               33,000
南京恒泰保险经纪有限公司                                            1,000
北京鑫融兴业投资咨询公司                                              100
江苏汇丰保险代理有限公司                                              500
扬动股份有限公司                                                    2,356
长信利息收益基金                                                    2,000
河南省固始威宁油泵油嘴有限公司等
[注1]                                                               4,787
无锡科达创新投资有限公司                                            3,000
北京环保动力股份有限公司[注2]                                           -
                                                                   62,687
被投资单位名称                                                   本期增减
                                                                     千元
国联证券有限责任公司                                                    -
广西柳发有限公司                                                        -
江苏宁沪高速公路股份有限公司                                            -
交通银行无锡分行                                                        -
常柴集团财务公司                                                        -
朝阳柴油机经营有限公司                                                  -
和君创业投资有限公司                                                    -
南京恒泰保险经纪有限公司                                                -
北京鑫融兴业投资咨询公司                                                -
江苏汇丰保险代理有限公司                                                -
扬动股份有限公司                                                        -
长信利息收益基金                                                        -
河南省固始威宁油泵油嘴有限公司等
[注1]                                                                   -
无锡科达创新投资有限公司                                                -
北京环保动力股份有限公司[注2]                                      56,940
                                                                   56,940
被投资单位名称                                                     期末数
                                                                     千元
国联证券有限责任公司                                               12,000
广西柳发有限公司                                                    1,600
江苏宁沪高速公路股份有限公司                                          594
交通银行无锡分行                                                      750
常柴集团财务公司                                                      800
朝阳柴油机经营有限公司                                                200
和君创业投资有限公司                                               33,000
南京恒泰保险经纪有限公司                                            1,000
北京鑫融兴业投资咨询公司                                              100
江苏汇丰保险代理有限公司                                              500
扬动股份有限公司                                                    2,356
长信利息收益基金                                                    2,000
河南省固始威宁油泵油嘴有限公司等
[注1]                                                               4,787
无锡科达创新投资有限公司                                            3,000
北京环保动力股份有限公司[注2]                                      56,940
                                                                  119,627
    [注1]河南省固始威宁油泵油嘴有限公司等10家被投资企业,是威孚金宁投资的单位,投资金额共计478.70万元,因被投资企业规模小而多未单独列示。
    [注2]北京环保动力股份有限公司是威孚力达投资的单位。
    ⑷.   长期投资减值准备
                                                 期初数          本期增加
                                                   千元              千元
和君创业投资有限公司[注1]                        30,000                 -
河南省固始威宁油泵油嘴有限公司等
                                                  3,166                 -
[注2]
                                                 33,166                 -
                                               本期减少            期末数
                                                   千元              千元
和君创业投资有限公司[注1]                             -            30,000
河南省固始威宁油泵油嘴有限公司等
                                                      -             3,166
[注2]
                                                      -            33,166
    [注1] 根据和君创业投资有限公司提供的2004年度会计报表计提长期投资减值准备。本年度没有增提减值准备。
    [注2]河南省固始威宁油泵油嘴有限公司等是威孚金宁的投资单位,河南省固始威宁油泵油嘴有限公司2001年度全额提取减值准备203万元;因长期无法与浦发机械工业股份有限公司、南京机械工业外贸公司、长江经济发展公司等三家投资单位取得联系,2002年度对这三家公司的投资全额提取了减值准备。2005年度上述单位情况未发生变动,故减值准备未作调整。
    8.长期债权投资
投资项目                                 初始投资成本              期初数
                                                 千元                千元
04光大债                                        3,000               3,000
投资项目                                                           期末数
                                                                     千元
04光大债                                                            3,000
    9.固定资产及累计折旧
                                                                   期初数
                                                                     千元
固定资产原值
房屋及建筑物                                                      309,276
通用设备                                                          111,029
专用设备                                                          489,451
运输设备                                                            8,635
其他设备                                                          135,885
                                                                1,054,276
固定资产累计折旧
房屋及建筑物                                                       56,219
通用设备                                                           32,555
专用设备                                                          137,631
运输设备                                                            2,832
其他设备                                                           39,864
                                                                  269,101
固定资产减值准备                                                    7,634
固定资产净额                                                      777,541
                                                                 本期增加
                                                                     千元
固定资产原值
房屋及建筑物                                                        5,209
通用设备                                                            4,845
专用设备                                                           32,374
运输设备                                                            1,363
其他设备                                                            9,000
                                                                   52,791
固定资产累计折旧
房屋及建筑物                                                        4,225
通用设备                                                            4,050
专用设备                                                           19,790
运输设备                                                              441
其他设备                                                            6,859
                                                                   35,365
固定资产减值准备                                                        -
固定资产净额
                                                                 本期减少
                                                                     千元
固定资产原值
房屋及建筑物                                                            -
通用设备                                                            2,273
专用设备                                                            5,633
运输设备                                                              331
其他设备                                                            1,103
                                                                    9,340
固定资产累计折旧
房屋及建筑物                                                            -
通用设备                                                              792
专用设备                                                            2,958
运输设备                                                              175
其他设备                                                              346
                                                                    4,271
固定资产减值准备                                                      557
固定资产净额
                                                                   期末数
                                                                     千元
固定资产原值
房屋及建筑物                                                      314,485
通用设备                                                          113,601
专用设备                                                          516,192
运输设备                                                            9,667
其他设备                                                          143,782
                                                                1,097,727
固定资产累计折旧
房屋及建筑物                                                       60,444
通用设备                                                           35,813
专用设备                                                          154,463
运输设备                                                            3,098
其他设备                                                           46,377
                                                                  300,195
固定资产减值准备                                                    7,077
固定资产净额                                                      790,455
    [注1]固定资产原值本年增加52,791,107元,主要由在建工程转入49,168,655元,其余为直接外购。
    [注2]固定资产原值本年减少主要是出售或报废。
    [注3]期末固定资产中无融资租入及用于抵押之固定资产。
    [注4]本年固定资产减值准备减少是因为上年度计提减值准备的固定资产已于本年度处置。
    10.   在建工程
                                                                   期初数
                                                                     千元
PW泵2000                                                           26,602
汽车柴油系统                                                          130
零星工程                                                           78,920
                                                                  105,652
在建工程减值准备                                                        -
                                                                  105,652
                                                                 本期增加
                                                                     千元
PW泵2000                                                            2,711
汽车柴油系统                                                        8,175
零星工程                                                           56,833
                                                                   67,719
在建工程减值准备
                                                                 转固金额
                                                                     千元
PW泵2000                                                           12,520
汽车柴油系统                                                        8,305
零星工程                                                           28,344
                                                                   49,169
在建工程减值准备
                                                                 其他减少
                                                                     千元
PW泵2000                                                                -
汽车柴油系统                                                            -
零星工程                                                                -
                                                                        -
在建工程减值准备
                                                                   期末数
                                                                     千元
PW泵2000                                                           16,793
汽车柴油系统                                                            -
零星工程                                                          107,409
                                                                  124,202
在建工程减值准备                                                        -
                                                                  124,202
    [注1]在建工程的资金来源:汽车柴油系统及零星工程为自筹资金项目,其他项目资金来源为国债技改专项资金。
    [注2]本年无资本化的借款利息。
    11.     无形资产
                                                                 原始金额
                                                                     千元
土地使用权(无锡高新)                                                4,308
土地使用权(威孚金宁)                                               28,752
高新土地使用权(威孚金宁)                                           19,500
商标许可使用权(威孚金宁)                                           26,356
专有技术(威孚环保)                                                  8,575
特许权(威孚柴油系统)                                               34,216
                                                                  121,707
                                                                 期初金额
                                                                     千元
土地使用权(无锡高新)                                                3,421
土地使用权(威孚金宁)                                               22,283
高新土地使用权(威孚金宁)                                           18,720
商标许可使用权(威孚金宁)                                           21,027
专有技术(威孚环保)                                                  8,300
特许权(威孚柴油系统)                                               32,505
                                                                  106,256
                                                                 本期增加
                                                                     千元
土地使用权(无锡高新)                                                    -
土地使用权(威孚金宁)                                                    -
高新土地使用权(威孚金宁)                                                -
商标许可使用权(威孚金宁)                                                -
专有技术(威孚环保)                                                      -
特许权(威孚柴油系统)                                                    -
                                                                        -
                                                                 本期摊销
                                                                     千元
土地使用权(无锡高新)                                                   43
土地使用权(威孚金宁)                                                  479
高新土地使用权(威孚金宁)                                              195
商标许可使用权(威孚金宁)                                              438
专有技术(威孚环保)                                                    673
特许权(威孚柴油系统)                                                1,711
                                                                    3,539
                                                                   期末数
                                                                     千元
土地使用权(无锡高新)                                                3,378
土地使用权(威孚金宁)                                               21,804
高新土地使用权(威孚金宁)                                           18,525
商标许可使用权(威孚金宁)                                           20,589
专有技术(威孚环保)                                                  7,627
特许权(威孚柴油系统)                                               30,794
                                                                  102,717
                                                                 剩余摊销
                                                                     期限
土地使用权(无锡高新)                                              39年4月
土地使用权(威孚金宁)                                              22年9月
高新土地使用权(威孚金宁)                                          47年6月
商标许可使用权(威孚金宁)                                          23年5月
专有技术(威孚环保)                                                 9年2月
特许权(威孚柴油系统)                                                  9年
    [注1]高新土地使用权(威孚金宁)是威孚金宁根据2002年12月与南京高新技术经济开发总公司签订的《国有土地使用权出让合同》,受让位于南京高新技术产业开发区200,000平方米的土地使用权,受让金总额19,500,000元。
    [注2]专有技术是威孚环保从华微纳米技术(上海)有限公司购入的新一代汽车尾气净化产品生产技术。
    [注3]特许权:根据与德国博世公司签订的《许可和技术协助协议》,本公司根据德国博世公司的技术及在其技术协助下制造和销售某些德国博世公司设计的VE泵和P泵,为此支付的初始款。
    [注4]本期增加无形资产取得方式均为外购。
    12. 短期借款
                                                               2005-06-30
                                                                     千元
担保借款(人民币)                                                285,000
信用借款(人民币)                                                749,725
                                                                1,034,725
                                                               2004-12-31
                                                                     千元
担保借款(人民币)                                                198,000
信用借款(人民币)                                                354,830
                                                                  552,830
    [注1]短期借款中无已到期未偿还之借款。
    [注2]短期借款较年初增加481,895,477元,主要是威孚柴油系统增加444,858,277元,威孚金宁增加30,000,000元,是由于业务扩大,资金需求增大而增加的借款。
    13.     应付票据
    [注]应付票据2005年6月末余额134,550,000元均为本公司开具的银行承兑汇票,到期日2005年7至12月。
    14.     应付账款
    [注1]无欠持有本公司5%(含5%)以上表决权股份的股东单位的款项。
    [注2]账龄超过3年的应付账款金额1,111,239元,对方尚未要求结算。
    [注3]应付账款较年初下降343,614,336元,主要是威孚柴油系统下降329,735,563元。
    15.     应付股利
                            2005-06-30                         2004-12-31
                                  千元                               千元
法人股股东                         416                                416
    16.     应交税金
                                     2005-06-30                2004-12-31
                                           千元                      千元
增值税                                  -21,260                   -31,382
城市维护建设税                              351                       116
所得税                                    5,363                     1,640
房产税等                                    418                       635
                                        -15,128                   -28,991
    [注]增值税、城市维护建设税及所得税报告期内执行的税收政策参见附注3税项。
    17.     其他应付款
    [注1]欠持有本公司5%(含5%)以上表决权股份的股东单位的款项:                                                               2005-06-30
                                                               人民币千元
威孚集团                                                               38
    [注2]其他应付款大额内容列示:
                                                               性质或内容
德国博世公司                                                       提成费
博世柴油系统                                                         货款
企业员工-养老保险                                             应付保险费
企业员工-购房补贴                                           职工购房补贴
企业员工-内部保险                                         应付员工保险费
企业员工-应付奖金                                               考核兑现
南京汽轮电机集团有限公司(账龄超过3年)                                借款
                                                               2005-06-30
                                                               人民币千元
德国博世公司                                                       16,530
博世柴油系统                                                       28,370
企业员工-养老保险                                                  8,871
企业员工-购房补贴                                                  6,702
企业员工-内部保险                                                  4,956
企业员工-应付奖金                                                  4,000
南京汽轮电机集团有限公司(账龄超过3年)                               4,000
    提成费:根据与德国博世公司签订的协议应付的提成费。
    养老保险:应付未付的职工养老统筹金。
    购房补贴:威孚金宁根据董事会决议计提的职工购房补贴。
    内部保险:根据本公司补充养老保险和员工储蓄养老保险实施方案,从新员工进本公
    司次年起,员工个人按上年平均月薪2%交纳,企业按1%补充,至员工退休时一次性领取。
    应付奖金:根据销售任务完成情况应兑现奖金。
    南京汽轮电机集团有限公司:威孚金宁于1997年8月向该公司借入资金8,000,000元,双方约定分期偿还,现已偿还4,000,000元。
    18.     长期借款
                                  2005-06-30                   2004-12-31
                                        千元                         千元
担保借款(人民币)                   268,000                      225,000
    [注]长期借款期末余额为273,000,000元,其中于2005年到期归还5,000,000元,已转入一年内到期的长期负债。
     19.     长期应付款
                                                    项目       2005-06-30
                                                                     千元
南京高新技术开发总公司[注1]               高新土地使用费           12,000
南京财政局高新分局[注2]           财政扶持资金(2001年)            1,880
南京财政局高新分局[注3]           财政扶持资金(2004年)            1,710
                                                                   15,590
    [注1]对南京高新技术开发总公司的长期应付款是威孚金宁于2002年12月受让南京高新技术产业开发区200,000平方米的土地使用权,受让金额19,500,000元。根据协议约定,2004年及之前支付4,500,000元,2005年支付3,000,000元,2006年至2007年应支付12,000,000元。
    [注2]财政扶持资金是南京财政局高新分局为鼓励威孚金宁进驻南京高新技术产业开发区而给予的扶持资金,期限从2001年12月20日至2007年8月18日,如在区内经营期少于十年的,需退还财政扶持资金。
    [注3]财政扶持资金是南京财政局高新分局为鼓励威孚金宁进驻南京高新技术产业开发区而给予的扶持资金,期限从2004年8月5日至2012年8月4日,如在区内经营期少于十五年的,需退还财政扶持资金。
    20.     专项应付款
                            2004-12-31                           本期增加
                                  千元                               千元
国债贴息资金                    16,957                                  -
财政技改拨款                     7,360                              3,360
                                24,317                              3,360
                              抵减费用                         2005-06-30
                                  千元                               千元
国债贴息资金                     8,615                              8,342
财政技改拨款                       732                              9,988
                                 9,347                             18,330
    [注]本年国债贴息资金减少是用于支付相关长期借款利息。
    21.     股本
                                                               2004-12-31
                                                                     千元
尚未流通股本
-发起人股本                                                       121,566
-募集法人股                                                        10,400
                                                                  131,966
已流通股本
-境内上市外资股(B股)                                             88,400
-境内上市普通股(A股)                                            216,000
                                                                  304,400
                                                                  436,366
                                                                 本期增减
                                                                     千元
尚未流通股本
-发起人股本                                                             -
-募集法人股                                                             -
                                                                        -
已流通股本
-境内上市外资股(B股)                                                  -
-境内上市普通股(A股)                                                  -
                                                                        -
                                                                        -
                                                               2005-06-30
                                                                     千元
尚未流通股本
-发起人股本                                                       121,566
-募集法人股                                                        10,400
                                                                  131,966
已流通股本
-境内上市外资股(B股)                                             88,400
-境内上市普通股(A股)                                            216,000
                                                                  304,400
                                                                  436,366
    22.     资本公积
                                               2004-12-31        本期增减
                                                     千元            千元
股本溢价[注1]                                     908,919               -
其他资本公积[注2]                                     146               -
股权投资准备[注3]                                  13,166               -
                                                  922,231               -
                                                               2005-06-30
                                                                     千元
股本溢价[注1]                                                     908,919
其他资本公积[注2]                                                     146
股权投资准备[注3]                                                  13,166
                                                                  922,231
    [注1]股本溢价是本公司发行B股及A股时超过股本的溢价款;
    [注2]其他资本公积是本公司接受非现金资产捐赠,该资产已作处置;    [注3]股权投资准备是本公司按投资比例确认子公司及按权益法核算的联营公司的资本公积。
    23.     盈余公积
                                           2004-12-31            本期计提
                                                 千元                千元
法定盈余公积                                  147,238                   -
法定公益金                                     73,695                   -
任意盈余公积                                    1,784                   -
                                              222,717                   -
                                                               2005-06-30
                                                                     千元
法定盈余公积                                                      147,238
法定公益金                                                         73,695
任意盈余公积                                                        1,784
                                                                  222,717
    24.未分配利润
                                                               2005-06-30
                                                                     千元
年初未分配利润                                                    619,996
加:本年净利润                                                    152,448
可供分配的利润                                                    772,444
减:提取法定盈余公积                                                     -
提取法定公益金                                                          -
应付普通股股利                                                          -
年末未分配利润                                                    772,444
                                                               2004-12-31
                                                                     千元
年初未分配利润                                                    424,732
加:本年净利润                                                    235,069
可供分配的利润                                                    659,801
减:提取法定盈余公积                                                26,536
提取法定公益金                                                     13,269
应付普通股股利                                                          -
年末未分配利润                                                    619,996
    [注] 2005年4月19日,本公司第四届董事会第二十次会议审议通过了2004年度利润预分配方案。按本年净利润的10%和5%分别提取法定盈余公积金和法定公益金。提取公积金后的可供分配利润,以2004年度末总股本43636.615万股为基数,向全体股东每10股派发红股3股、现金股利人民币1元(含税),并已经2005年6月9日召开的2004年度股东大会决议通过。
    25.     主营业务收入
    2005年上半年主营业务收入与2004年度相比增加810,093,354元,增长85.66%。主要是增加合并报表子公司威孚柴油系统增加主营业务收入762,608,651元;本公司属于汽车行业的配套企业,随着汽车行业销量增长,本公司生产的油泵油嘴产品销售也有所增长,特别是威孚力达比同期增加18,399,018元,增长45.85%。主营业务收入中对前五名客户销售总收入1,001,681,791元,占主营业务收入总额的57.05%。
    26.     主营业务税金及附加
                                        2005年1-6月           2004年1-6月
                                               千元                  千元
城市维护建设税                                2,824                 4,083
教育费附加                                    1,600                 1,082
营业税                                           94                     7
                                              4,518                 5,172
    [注]城市维护建设税及教育费附加报告期内执行的税收政策参见附注3税项。
    27.财务费用
                                     2005年1-6月              2004年1-6月
                                            千元                     千元
借款利息费用                              18,567                    5,773
汇票贴现利息                               3,759                    3,430
销货现金折扣                               2,792                    4,903
手续费支出                                   206                       47
汇兑损失                                  10,356                       -
银行存款利息收入[注1]                     -3,973                   -2,012
购货现金折扣[注2]                              -                      -27
                                          31,707                   12,114
    [注1]银行存款利息收入含定期存款利息收入。
    [注2]   购货现金折扣是威孚力达原材料供应商因威孚力达提前支付货款而对购货款所作的现金折扣。
    [注3]  2005年上半年财务费用比2004年同期增加19,592,615元,增加161.73%,增加的主要内容是新增子公司无锡威孚汽车柴油系统有限公司增加的银行借款所产生的利息。销货现金折扣减少的主要原因是本公司逐渐取消现金折扣政策。
    28.     投资收益
                                            2005年1-6月        004年1-6月
                                                   千元              千元
未合并报表子公司及联营企业收益[注1]              25,710            43,998
其他长期股权投资收益                                706               600
长期股权投资差额摊销[注2]                        -2,295            -1,047
                                                 24,121            43,551
    [注1]未合并报表子公司及联营企业收益
                                                              2005年1-6月
                                                                     千元
威孚马山                                                              102
威孚吉大                                                             -179
威孚长安                                                            2,999
无锡欧亚柴油喷射有限公司                                                -
中联汽车电子有限公司                                               22,000
威孚精机                                                              705
博世柴油系统                                                            -
威孚国贸                                                               83
                                                                   25,710
                                                               004年1-6月
                                                                     千元
威孚马山                                                               90
威孚吉大                                                             -233
威孚长安                                                            1,268
无锡欧亚柴油喷射有限公司                                           21,611
中联汽车电子有限公司                                               20,988
威孚精机                                                              274
博世柴油系统                                                            -
威孚国贸                                                                -
                                                                   43,998
    [注2]长期股权投资差额摊销明细
                                      2005年1-6月              004年1-6月
                                             千元                    千元
威孚力达                                   -1,047                  -1,047
博世柴油系统                               -1,248                       -
                                           -2,295                  -1,047
    29.     营业外支出
                                      2005年1-6月             2004年1-6月
                                             千元                    千元
市场物价调节基金等                          5,141                     865
处理固定资产损失[注1]                         241                   1,615
固定资产减值准备                             -558                   2,094
捐赠支出                                        -                       -
其他                                          726                      81
                                            5,550                   4,655
    [注] 2005年上半年处理固定资产损失是威孚力达出售和盘亏旧设备损失。
    30.     收到的其他与经营活动有关的现金
                                                              2005年1-6月
                                                                     千元
收到财政技改拔款及扶持资金                                          3,760
银行存款利息收入                                                    3,452
其他                                                                6,706
                                                                   13,918
    31.支付的其他与经营活动有关的现金
                                                              2005年1-6月
                                                                     千元
管理费用中付现金额                                                 33,358
营业费用中付现金额                                                 32,270
其他                                                               32,918
                                                                   98,546
    附注5.母公司会计报表主要项目附注
    1.应收账款
                                                               2005-06-30
                                                                     金额
                                                                     千元
1年以内                                                           306,051
1至2年                                                             14,861
2至3年                                                                721
3至4年                                                                161
4至5年                                                                126
5年以上                                                             1,153
个别认定                                                           26,145
                                                                  349,218
                                                               2004-12-31
                                                                     金额
                                                                     千元
1年以内                                                           302,706
1至2年                                                                833
2至3年                                                                191
3至4年                                                                128
4至5年                                                                558
5年以上                                                               652
个别认定                                                           26,863
                                                                  331,931
                                                               2005-06-30
                                                                  比例(%)
                                                                        %
1年以内                                                             87.64
1至2年                                                               4.25
2至3年                                                               0.20
3至4年                                                               0.05
4至5年                                                               0.04
5年以上                                                              0.33
个别认定                                                             7.49
                                                                   100.00
                                                               2004-12-31
                                                                  比例(%)
                                                                        %
1年以内                                                             91.19
1至2年                                                               0.25
2至3年                                                               0.06
3至4年                                                               0.04
4至5年                                                               0.17
5年以上                                                              0.20
个别认定                                                             8.09
                                                                   100.00
                                                               2005-06-30
                                                                 坏账准备
                                                                     千元
1年以内                                                            15,303
1至2年                                                              1,486
2至3年                                                                216
3至4年                                                                 80
4至5年                                                                101
5年以上                                                             1,153
个别认定                                                           26,145
                                                                   44,484
                                                               2004-12-31
                                                                 坏账准备
                                                                     千元
1年以内                                                            15,133
1至2年                                                                 83
2至3年                                                                 57
3至4年                                                                 64
4至5年                                                                447
5年以上                                                               652
个别认定                                                           26,863
                                                                   43,299
                                                               2005-06-30
                                                                 准备比例
                                                                        %
1年以内                                                              5.00
1至2年                                                              10.00
2至3年                                                              30.00
3至4年                                                              50.00
4至5年                                                              80.00
5年以上                                                            100.00
个别认定                                                           100.00
                                                                    12.74
                                                               2004-12-31
                                                                 准备比例
                                                                        %
1年以内                                                              5.00
1至2年                                                              10.00
2至3年                                                              30.00
3至4年                                                              50.00
4至5年                                                              80.00
5年以上                                                            100.00
个别认定                                                           100.00
                                                                    13.04
                                                               2005-06-30
                                                                     净额
                                                                     千元
1年以内                                                           290,748
1至2年                                                             13,375
2至3年                                                                505
3至4年                                                                 81
4至5年                                                                 25
5年以上                                                                 -
个别认定                                                                -
                                                                  304,734
                                                               2004-12-31
                                                                     净额
                                                                     千元
1年以内                                                           287,573
1至2年                                                                750
2至3年                                                                134
3至4年                                                                 64
4至5年                                                                111
5年以上                                                                 -
个别认定                                                                -
                                                                  288,632
    2.其他应收款
                                     2005-06-30                2004-12-31
                                           千元                      千元
1年以内                                  88,185                    33,278
1至2年                                        -                    24,497
2至3年                                   26,662                     4,400
3至4年                                    4,400                         -
                                        119,247                    62,175
减:坏账准备                              1,320                     1,320
                                        117,927                    60,855
    [注]本公司其他应收款2005年6月末余额主要是对子公司、关联方的应收货款或代垫款、员工借用的备用金、代威孚纳米其他股东代垫的投资款等。本公司对3至4年其他应收款提取30%坏账准备1,320,000元。
    3.长期股权投资
                                                               2005-06-30
                                                                     千元
合并报表子公司[注1]                                               722,443
未合并报表子公司及联营企业[注2]                                   837,266
长期股权投资差额[注3]                                              17,522
其他长期股权投资[注4]                                              54,900
长期投资减值准备[注5]                                             -30,000
                                                                1,602,131
    [注1]合并报表子公司
被投资单位
                                                                 投资比例
名称
威孚金宁                                                           80.00%
威孚力达                                                           94.81%
威孚纳米                                                           80.00%
威孚柴油系统                                                       70.00%
被投资单位
                                                                   期初数
名称
                                                                     千元
威孚金宁                                                          267,652
威孚力达                                                          227,536
威孚纳米                                                           23,654
威孚柴油系统                                                      135,244
                                                                  654,086
被投资单位                                                     本期投资增
名称                                                                 减额
                                                                     千元
威孚金宁                                                                -
威孚力达                                                                -
威孚纳米                                                                -
威孚柴油系统                                                            -
                                                                        -
被投资单位                                                     本期权益增
名称                                                                 减额
                                                                     千元
威孚金宁                                                           13,782
威孚力达                                                            5,780
威孚纳米                                                             -119
威孚柴油系统                                                       48,914
                                                                   68,357
被投资单位                                                       累计权益
名称                                                               增减额
                                                                     千元
威孚金宁                                                          102,795
威孚力达                                                           11,238
威孚纳米                                                             -465
威孚柴油系统                                                       44,158
                                                                  157,726
被投资单位
                                                                   期末数
名称
                                                                     千元
威孚金宁                                                          281,434
威孚力达                                                          233,316
威孚纳米                                                           23,535
威孚柴油系统                                                      184,158
                                                                  722,443
    [注2]未合并报表子公司及联营企业
                             投资      初始投资
被投资单位名称                                                     期初数
                             比例          成本
                                           千元                      千元
威孚马山                   72.78%         8,202                    10,925
威孚吉大                   70.00%         3,500                     2,038
威孚长安                   85.00%        20,147                    33,716
博世柴油系统               30.00%       517,245                   535,044
中联汽车电子
有限公司                   20.00%       120,124                   225,819
威孚精机                   28.99%         2,000                     3,125
威孚国贸                   15.00%           750                       889
                                        671,968                   811,556
                         本期投资      本期权益                    分得红
被投资单位名称
                           增减额        增减额                        利
                             千元          千元                      千元
威孚马山                        -           102                         -
威孚吉大                        -          -179                         -
威孚长安                        -         2,999                         -
博世柴油系统                    -             -                         -
中联汽车电子
有限公司                        -        22,000                         -
威孚精机                        -           705                         -
威孚国贸                        -            83                         -
                                -        25,710                         -
                           累计权益
被投资单位名称                                                     期末数
                             增减额
                               千元                                  千元
威孚马山                      2,825                                11,027
威孚吉大                     -1,641                                 1,859
威孚长安                     16,568                                36,715
博世柴油系统                 17,799                               535,044
中联汽车电子
有限公司                    127,695                               247,819
威孚精机                      1,830                                 3,830
威孚国贸                        222                                   972
                            165,298                               837,266
    [注3]长期股权投资差额
                                                 期初数          本期增加
                                                   千元              千元
威孚力达                                           8,374                -
博世柴油系统                                      11,443                -
                                                  19,817                -
                           本期摊销         累计摊销               期末数
                               千元             千元                 千元
威孚力达                      1,047            3,140                7,327
博世柴油系统                  1,248            2,289               10,195
                              2,295            5,429               17,522
    [注4]其他长期股权投资(按成本法核算的长期股权投资)
被投资单位名称                                                   投资比例
                                                                        %
国联证券有限责任公司                                                 1.20
广西柳发有限公司                                                     1.22
江苏宁沪高速公路股份有限公司                                         0.02
交通银行无锡分行                                                     0.01
常柴集团财务公司
朝阳柴油机经营有限公司                                               9.09
和君创业投资有限公司                                                11.72
南京恒泰保险经纪有限公司                                             3.33
北京鑫融兴业投资咨询公司                                            11.11
江苏汇丰保险代理有限公司                                            10.00
扬动股份有限公司
长信利息收益基金
被投资单位名称                                                     期初数
                                                                     千元
国联证券有限责任公司                                               12,000
广西柳发有限公司                                                    1,600
江苏宁沪高速公路股份有限公司                                          594
交通银行无锡分行                                                      750
常柴集团财务公司                                                      800
朝阳柴油机经营有限公司                                                200
和君创业投资有限公司                                               33,000
南京恒泰保险经纪有限公司                                            1,000
北京鑫融兴业投资咨询公司                                              100
江苏汇丰保险代理有限公司                                              500
扬动股份有限公司                                                    2,356
长信利息收益基金                                                    2,000
                                                                   54,900
被投资单位名称                                                   本期增减
                                                                     千元
国联证券有限责任公司                                                    -
广西柳发有限公司                                                        -
江苏宁沪高速公路股份有限公司                                            -
交通银行无锡分行                                                        -
常柴集团财务公司                                                        -
朝阳柴油机经营有限公司                                                  -
和君创业投资有限公司                                                    -
南京恒泰保险经纪有限公司                                                -
北京鑫融兴业投资咨询公司                                                -
江苏汇丰保险代理有限公司                                                -
扬动股份有限公司                                                        -
长信利息收益基金                                                        -
                                                                        -
被投资单位名称                                                     期末数
                                                                     千元
国联证券有限责任公司                                               12,000
广西柳发有限公司                                                    1,600
江苏宁沪高速公路股份有限公司                                          594
交通银行无锡分行                                                      750
常柴集团财务公司                                                      800
朝阳柴油机经营有限公司                                                200
和君创业投资有限公司                                               33,000
南京恒泰保险经纪有限公司                                            1,000
北京鑫融兴业投资咨询公司                                              100
江苏汇丰保险代理有限公司                                              500
扬动股份有限公司                                                    2,356
长信利息收益基金                                                    2,000
                                                                   54,900
    [注5]长期投资减值准备
                                                   期初数        本期增加
                                                     千元            千元
和君创业投资有限公司                               30,000               -
                                    本期减少                       期末数
                                        千元                         千元
和君创业投资有限公司                       -                       30,000
    4.长期债权投资
                                                               2005-06-30
                                                                     千元
04光大债                                                            3,000
    5.投资收益
                                                              2005年1-6月
                                                                     千元
合并报表子公司                                                     68,356
未合并报表子公司及联营企业                                         25,710
其他长期股权投资收益                                                  556
长期投资减值准备                                                        -
长期股权投资差额                                                   -2,295
                                                                   92,327
                                                              2004年1-6月
                                                                     千元
合并报表子公司                                                     20,371
未合并报表子公司及联营企业                                         43,780
其他长期股权投资收益                                                  600
长期投资减值准备                                                        -
长期股权投资差额                                                   -1,047
                                                                   63,704
    附注6.关联方关系及其交易(单位:人民币千元)
    1.存在控制关系的关联方
企业名称                                                         注册地址
威孚集团                                                           无锡市
威孚马山                                                         无锡马山
威孚吉大                                                       无锡开发区
威孚长安                                                         锡山长安
威孚力达                                                         无锡新区
威孚纳米                                                       无锡惠山区
威孚金宁                                                       南京开发区
威孚柴油系统                                                     无锡新区
企业名称                                                         主营业务
威孚集团                                                         机械加工
威孚马山                                                     内燃机配附件
威孚吉大                                                       金属纳米粉
威孚长安                                                     内燃机配附件
威孚力达                                                   消声器、净化器
威孚纳米                                                         纳米材料
威孚金宁                                                         油泵油嘴
威孚柴油系统                                                 内燃机配附件
企业名称                                                     与本企业关系
威孚集团                                                           母公司
威孚马山                                                           子公司
威孚吉大                                                           子公司
威孚长安                                                           子公司
威孚力达                                                           子公司
威孚纳米                                                           子公司
威孚金宁                                                           子公司
威孚柴油系统                                                       子公司
企业名称                                                   经济性质或类型
威孚集团                                                         国有独资
威孚马山                                                     有限责任公司
威孚吉大                                                     有限责任公司
威孚长安                                                     有限责任公司
威孚力达                                                     有限责任公司
威孚纳米                                                     有限责任公司
威孚金宁                                                     有限责任公司
威孚柴油系统                                                 有限责任公司
企业名称                                                       法定代表人
威孚集团                                                           许良飞
威孚马山                                                           许良飞
威孚吉大                                                           许良飞
威孚长安                                                           许良飞
威孚力达                                                           许良飞
威孚纳米                                                           许良飞
威孚金宁                                                           许良飞
威孚柴油系统                                                       许良飞
    2.存在控制关系的关联方的注册资本及其变化
企业名称                                                           期初数
                                                                     千元
威孚集团                                                          134,830
威孚马山                                                           12,237
威孚吉大                                                            5,000
威孚长安                                                           21,490
威孚力达                                                          260,000
威孚纳米                                                           30,000
威孚金宁                                                          256,000
威孚柴油系统                                                      200,000
企业名称                                                       本期增加数
                                                                     千元
威孚集团                                                                -
威孚马山                                                                -
威孚吉大                                                                -
威孚长安                                                                -
威孚力达                                                                -
威孚纳米                                                                -
威孚金宁                                                                -
威孚柴油系统                                                            -
企业名称                                                       本期减少数
                                                                     千元
威孚集团                                                                -
威孚马山                                                                -
威孚吉大                                                                -
威孚长安                                                                -
威孚力达                                                                -
威孚纳米                                                                -
威孚金宁                                                                -
威孚柴油系统                                                            -
企业名称                                                           期末数
                                                                     千元
威孚集团                                                          134,830
威孚马山                                                           12,237
威孚吉大                                                            5,000
威孚长安                                                           21,490
威孚力达                                                          260,000
威孚纳米                                                           30,000
威孚金宁                                                          256,000
威孚柴油系统                                                      200,000
    3.存在控制关系关联方所持股本及其变化
                                                               期初数
企业名称
                                                       金额             %
                                                       千元
威孚集团                                            121,566         27.86
威孚马山                                              8,906         72.78
威孚吉大                                              3,500         70.00
威孚长安                                             18,267         85.00
威孚力达                                            246,500         94.81
威孚纳米                                             24,000         80.00
威孚金宁                                            204,800         80.00
威孚柴油系统                                        140,000         70.00
                                                 本期增加        本期减少
企业名称
                                                     金额            金额
                                                     千元            千元
威孚集团                                                -               -
威孚马山                                                -               -
威孚吉大                                                -               -
威孚长安                                                -               -
威孚力达                                                -               -
威孚纳米                                                -               -
威孚金宁                                                -               -
威孚柴油系统                                            -               -
                                                          期末数
企业名称
                                                金额                    %
                                                千元
威孚集团                                     121,566                27.86
威孚马山                                       8,906                72.78
威孚吉大                                       3,500                70.00
威孚长安                                      18,267                85.00
威孚力达                                     246,500                94.81
威孚纳米                                      24,000                80.00
威孚金宁                                     204,800                80.00
威孚柴油系统                                 140,000                70.00
    4.存在共同控制关系的关联方
企业名称                            注册地址                     主营业务
威孚环保                            无锡新区                       催化剂
企业名称                        与本企业关系               经济性质或类型
威孚环保                  威孚力达的合营公司             中外合资经营企业
企业名称                                                       法定代表人
威孚环保                                                           许良飞
    5.存在共同控制关系的关联方的注册资本及其变化
企业名称                                        期初数         本期增加数
                                                  千元               千元
威孚环保                                        50,000                  -
企业名称                                    本期减少数             期末数
                                                  千元               千元
威孚环保                                             -             50,000
    6.存在共同控制关系的关联方所持股本及其变化
                                            期初数               本期增加
企业名称
                                     金额               %            金额
                                     千元                            千元
威孚环保                           24,500            49.00              -
                             本期减少                        期末数
企业名称
                                 金额                金额               %
                                 千元                千元
威孚环保                            -              24,500           49.00
    7.不存在控制关系的关联方关系的性质
企业名称                                                   与本企业的关系
中联汽车电子有限公司                                             联营企业
博世柴油系统                                                     联营企业
威孚精机                                                         联营企业
威孚国贸                                                       同一母公司
    8.本公司与关联方的交易事项
    (1)采购货物
企业名称                                  2005年1-6月         2004年1-6月
                                                 千元                千元
威孚集团                                        7,603               1,470
威孚马山                                       44,489              33,274
威孚长安                                       67,201              57,721
威孚精机                                       58,249              48,307
博世柴油系统                                  104,773              57,496
威孚国贸                                          169                   -
     (2)销售货物
企业名称                                      2005年1-6月     2004年1-6月
                                                     千元            千元
威孚集团                                          106,014         101,220
威孚马山                                            7,141           7,114
威孚长安                                            4,904           5,706
威孚精机                                           11,134          12,815
博世柴油系统                                        2.347          50,018
    (3)对外担保
企业名称                                      2005年1-6月     2004年1-6月
                                                     千元            千元
威孚长安                                           50,000          20,000
    (4)本公司与威孚集团的其他交易事项与威孚集团有下列协议:
    (a)、商标使用协议
    本公司使用威孚集团商标销售产品,按销售额的0.3%支付商标使用费,其金额每年不得少于120万元。该协议自1995年5月1日起生效,为期二十年;
    (b)、土地使用权租赁协议
    本公司为取得厂房占用土地的使用权向威孚集团支付年租金120万元,此价格执行期自2005年1月1日起至2014年12月31日止,日后的价格另行商定。
    本公司与威孚集团的重大交易如下:
                                           2005年1-6月        2004年1-6月
                                                  千元               千元
土地及商标使用费                                 2,789              2,473
为本公司借款提供保证金额                       495,000                  -
 上述与关联方发生的关联交易价格均按正常商业价格进行结算。
    9.关联方应收、应付款项余额
                            2005-06-30                         2004-12-31
                                  千元                               千元
其他应收款:
威孚马山                        14,909                              9,037
威孚长安                        29,182                             14,463
博世柴油系统                         -                              1,758
威孚精机                         3,626                              2,502
其他应付款:
威孚集团                            38                              7,371
博世柴油系统                    28,370                                  -
    附注7.根据国际会计准则所作调整对净利润、净资产的影响
                                                                   净利润
                                                              2005年1-6月
                                                                     千元
按中国会计制度计算金额                                            152,447
按国际会计准则调整事项:
按权益法确认的投资收益                                                  -
因联营公司以政府补助抵减土地
租赁成本而调整于联营公司之投资                                          -
根据国际财务报告准则3转回
购买联营公司而产生的商誉摊销                                        1,248
以换取联营公司股份而处置之
不动产、厂房和设备的损失                                                -
将国产设备抵免的所得税确认为
递延收益并摊销                                                     -5,508
未予确认收入的政府补助                                             -7,680
提列递延所得税                                                          -
将成立合营企业而产生的负商誉
确认为当年度收益                                                        -
上述调整对少数股东权益的影响                                            -
按国际财务报告准则编制之金额                                      140,507
                                                                   净利润
                                                                04年1-6月
                                                                     千元
按中国会计制度计算金额                                            130,166
按国际会计准则调整事项:
按权益法确认的投资收益                                                 44
因联营公司以政府补助抵减土地
租赁成本而调整于联营公司之投资                                          -
根据国际财务报告准则3转回
购买联营公司而产生的商誉摊销                                            -
以换取联营公司股份而处置之
不动产、厂房和设备的损失                                                -
将国产设备抵免的所得税确认为
递延收益并摊销                                                          -
未予确认收入的政府补助                                                  -
提列递延所得税                                                          -
将成立合营企业而产生的负商誉
确认为当年度收益                                                        -
上述调整对少数股东权益的影响                                            -
按国际财务报告准则编制之金额                                      130,210
                                                                   净资产
                                                               2005-06-30
                                                                     千元
按中国会计制度计算金额                                          2,353,758
按国际会计准则调整事项:
按权益法确认的投资收益                                             12,302
因联营公司以政府补助抵减土地
租赁成本而调整于联营公司之投资                                    -10,618
根据国际财务报告准则3转回
购买联营公司而产生的商誉摊销                                        2,572
以换取联营公司股份而处置之
不动产、厂房和设备的损失                                           -5,966
将国产设备抵免的所得税确认为
递延收益并摊销                                                    -11,332
未予确认收入的政府补助                                            -18,771
提列递延所得税                                                      5,851
将成立合营企业而产生的负商誉
确认为当年度收益                                                        -
上述调整对少数股东权益的影响                                         -730
按国际财务报告准则编制之金额                                    2,327,066
                                                                   净资产
                                                                004-12-31
                                                                     千元
按中国会计制度计算金额                                          2,201,310
按国际会计准则调整事项:
按权益法确认的投资收益                                             12,302
因联营公司以政府补助抵减土地
租赁成本而调整于联营公司之投资                                    -10,618
根据国际财务报告准则3转回
购买联营公司而产生的商誉摊销                                        1,324
以换取联营公司股份而处置之
不动产、厂房和设备的损失                                           -5,966
将国产设备抵免的所得税确认为
递延收益并摊销                                                     -5,824
未予确认收入的政府补助                                            -11,091
提列递延所得税                                                      5,851
将成立合营企业而产生的负商誉
确认为当年度收益                                                        -
上述调整对少数股东权益的影响                                         -730
按国际财务报告准则编制之金额                                    2,186,558
    附注8.或有事项
    截至2005年6月30日止,本公司无重大或有负债和损失。
    附注9.承诺事项
    截至2005年6月30日止,本公司及子公司有如下重大承诺事项:    本公司及子公司为建造厂房及购买设备(已签订合同)需支付人民币6,000万元。
    附注10.资产负债表日后非调整事项
    除以下事项外,无其他重大资产负债表日后非调整事项:
    1、2004年度利润分配已于7月22日派发完毕。
    2、收到中联汽车电子有限公司分配的2004年度现金分红66,260,740元。
    3、2005年4月19日本公司第四届董事会第二十次会议决议:(1)对威孚长安追加投资3,851万元,已于2005年7月11日付款;(2)对威孚马山追加投资3,276.24万元,已于2005年删除的内容:对7月7日付款。
    4、截止2005年8月16日,应付票据中有8,250万元已兑付。
    附注11.其他重大事项
    非经常性损益
                                                              2005年1-6月
                                                                     千元
营业外支出                                                          5,550
减:粮物调基金、防洪保安基金                                        5,141
营业外支出小计                                                        409
营业外收入                                                            350
财政拨款冲减费用金额                                                9,347
坏账准备转回数                                                          -
存货跌价准备转回金数                                                    -
非经常性收益合计                                                    9,697
非经常性损益(收益-损失)                                             9,288
减:非经常性损益的所得税影响额                                      1,393
减:非经常性损益对少数股东的影响额                                     63
非经常性损益净额                                                    7,832
    第八节        备查文件
    一、载有董事长签名的半年度报告文本;
    二、载有法定代表人、财务负责人及会计主管人员签名盖章的会计报表;    三、报告期内在《中国证券报》、《证券时报》和《大公报》披露过的所有文本文件;
    四、公司章程文本。
    无锡威孚高科技股份有限公司董事会
    董事长:      许   良  飞
    二00五年八月十八日