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中船科技(600072)公告正文

中船股份:2012年半年度报告

公告日期:2012-08-21

中船江南重工股份有限公司
         600072
    2012 年半年度报告中船江南重工股份有限公司 2012 年半年度报告
                                                               目录
    一、   重要提示 ................................................................................................................................ 2
    二、   公司基本情况 ........................................................................................................................ 2
    三、   股本变动及股东情况............................................................................................................. 4
    四、   董事、监事和高级管理人员情况......................................................................................... 6
    五、   董事会报告 ............................................................................................................................ 6
    六、   重要事项 ................................................................................................................................ 8
    七、   财务会计报告(未经审计)............................................................................................... 16
    八、   备查文件目录 ...................................................................................................................... 98中船江南重工股份有限公司 2012 年半年度报告一、 重要提示(一) 本公司董事会、监事会及其董事、监事、高级管理人员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、准确性和完整性承担个别及连带责任。(二) 如有董事未出席董事会,应当单独列示其姓名
       未出席董事姓名        未出席董事职务            未出席董事的说明          被委托人姓名
    李俊平                   独立董事                因工作原因                 练文和(三) 公司半年度财务报告未经审计。(四)
    公司负责人姓名                                   孙伟
    主管会计工作负责人姓名                           曹坚
    会计机构负责人(会计主管人员)姓名               孙长庆公司负责人孙伟、主管会计工作负责人曹坚及会计机构负责人(会计主管人员)孙长庆声明:保证本半年度报告中财务报告的真实、完整。(五) 是否存在被控股股东及其关联方非经营性占用资金情况?否(六) 是否存在违反规定决策程序对外提供担保的情况?否二、 公司基本情况(一) 公司信息
    公司的法定中文名称                                 中船江南重工股份有限公司
    公司的法定中文名称缩写                             中船股份
    公司的法定英文名称                                 CSSC JIANGNAN HEAVY INDUSTRY CO., LTD
    公司的法定英文名称缩写                             CSSC-JNHI
    公司法定代表人                                     孙伟(二) 联系人和联系方式
                                              董事会秘书                      证券事务代表
    姓名                                陈慧                           黄来和
                                     上海市鲁班路 600 号江南造船    上海市鲁班路 600 号江南造船联系地址
                                     大厦 11 楼中船股份公司办公室   大厦 11 楼中船股份公司办公室
    电话                                (021)53023456-672            (021)53023456-672
    传真                                (021)63141103                (021)63141103中船江南重工股份有限公司 2012 年半年度报告
    电子信箱                           mail@jnhi.com                            mail@jnhi.com(三) 基本情况简介
    注册地址                                               上海市上川路 361 号
    注册地址的邮政编码                                     201209
    办公地址                                               上海市鲁班路 600 号江南造船大厦 11-13 楼
    办公地址的邮政编码                                     200023
    公司国际互联网网址                                     www.jnhi.com
    电子信箱                                               mail@jnhi.com(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                             《上海证券报》、《中国证券报》
    登载半年度报告的中国证监会指定网站的网址               www.sse.com.cn
                                                        上海市鲁班路 600 号江南造船大厦 11 楼中船股份公司半年度报告备置地点
                                                        公司办公室(五) 公司股票简况
                                              公司股票简况
    股票种类          股票上市交易所              股票简称             股票代码             变更前股票简称
    A股                   上海证券交易所        中船股份               600072               江南重工(六) 公司其他基本情况
    公司首次注册登记日期                                   1997 年 5 月 28 日
    公司首次注册登记地点                                   中国上海东方路 1369 号
                     公司变更注册登记日期               2002 年 7 月 16 日
                     公司变更注册登记地点               上海市上川路 361 号
                     企业法人营业执照注册号             310000000053677首次变更
                     税务登记号码                       国税沪字 310115132283663
                     组织机构代码                       132283663
    公司聘请的会计师事务所名称                             信永中和会计师事务所有限责任公司
    公司聘请的会计师事务所办公地址                         北京东城区朝阳门北大街 8 号富华大厦 A 座 8 层
                                                       1、2002 年 7 月 16 日,公司变更了注册地点,由原
                                                       “中国上海东方路 1369 号”,变更为“上海市上川
                                                       路 361 号”。
                                                       2、因公司名称由“江南重工股份有限公司”改为“中
            历次变更                                   船江南重工股份有限公司”,公司于 2007 年 9 月 28
                                                       日变更了营业执照公司名称和注册号,注册号由原
                                                       “3100001004712”变更为“310000000053677”。同
                                                       时分别于 2007 年 10 月 8 日变更了组织机构代码证
                                                       名称,2007 年 10 月 23 日变更了税务登记证名称。中船江南重工股份有限公司 2012 年半年度报告(七) 主要财务数据和指标1、 主要会计数据和财务指标
                                                                     单位:元 币种:人民币
                                                                               本报告期末比上年度
                                   本报告期末            上年度期末
                                                                                   期末增减(%)
    总资产                             2,368,686,593.45     2,393,946,401.59                       -1.06
    所有者权益(或股东权益)           1,417,461,008.00     1,417,438,384.83                        0.00归属于上市公司股东的每
                                                 2.963               2.963                       0.00股净资产(元/股)
                                                                               本报告期比上年同期
                                报告期(1-6 月)         上年同期
                                                                                     增减(%)
    营业利润                               2,668,624.18       19,857,840.19                       -86.56
    利润总额                               2,649,543.58       20,258,797.16                       -86.92归属于上市公司股东的净
                                        2,417,073.17       15,984,799.33                       -84.88利润归属于上市公司股东的扣
                                        2,436,153.77       15,680,072.03                       -84.46除非经常性损益的净利润
    基本每股收益(元)                                0.005               0.033                     -84.85扣除非经常性损益后的基
                                                 0.005               0.033                     -84.85本每股收益(元)
    稀释每股收益(元)                                0.005               0.033                     -84.85加权平均净资产收益率
                                                 0.171               1.142      减少 0.971 个百分点(%)经营活动产生的现金流量
                                      -70,316,977.70       -96,367,357.28                      不适用净额每股经营活动产生的现金
                                             -0.1470             -0.2014                       不适用流量净额(元)2、 非经常性损益项目和金额
                                                                单位:元 币种:人民币
                  非经常性损益项目                                           金额
    除上述各项之外的其他营业外收入和支出                                                      -19,080.60
                         合计                                                              -19,080.60三、 股本变动及股东情况(一) 股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。(二) 股东和实际控制人情况1、 股东数量和持股情况
                                                                                    单位:股
    中船江南重工股份有限公司 2012 年半年度报告
    报告期末股东总数                                                                               97,692 户
                                           前十名股东持股情况
                                                                                                    质押
                                               持股                                     持有有限    或冻
         股东名称               股东性质       比例   持股总数       报告期内增减       售条件股    结的
                                               (%)                                      份数量      股份
                                                                                                    数量
    江南造船(集团)有限责任公司       国有法人        40   191,393,580                                   无
                                                                                                    未
    中信证券股份有限公司                  其他     3.59    17,159,430          -1,070,442
                                                                                                    知
    中国工商银行-南方隆元产                                                                            未
                                      其他     1.84     8,800,000          -1,600,000
    业主题股票型证券投资基金                                                                            知
    中国工商银行-开元证券投                                                                            未
                                      其他     0.59     2,800,000           -104,343
    资基金                                                                                              知
    中国人寿保险(集团)公司-传                                                                          未
                                      其他     0.21     1,000,000
    统-普通保险产品                                                                                    知
                                 境内自然                                                           未
    施品芳                                         0.19      890,800             -39,447
                                       人                                                           知中国农业银行股份有限公司
                                                                                                    未
    -南方中证 500 指数证券投             其他     0.18      839,817              62,383
                                                                                                    知资基金(LOF)中国建设银行-上证 180 交
                                                                                                    未
    易型开放式指数证券投资基              其他     0.17      807,752
                                                                                                    知金
    平安证券有限责任公司客户                                                                            未
                                      其他     0.16      776,776
    信用交易担保证券账户                                                                                知
    中信证券股份有限公司客户                                                                            未
                                      其他     0.16      765,052
    信用交易担保证券账户                                                                                知
                                     前十名无限售条件股东持股情况
             股东名称                      持有无限售条件股份的数量                股份种类及数量
    江南造船(集团)有限责任公司                                 191,393,580     人民币普通股
    中信证券股份有限公司                                        17,159,430     人民币普通股中国工商银行-南方隆元产业主题股
                                                             8,800,000     人民币普通股票型证券投资基金
    中国工商银行-开元证券投资基金                               2,800,000     人民币普通股中国人寿保险(集团)公司-传统-普
                                                             1,000,000     人民币普通股通保险产品
    施品芳                                                           890,800   人民币普通股中国农业银行股份有限公司-南方中
                                                                 839,817   人民币普通股证 500 指数证券投资基金(LOF)中国建设银行-上证 180 交易型开放
                                                                 807,752   人民币普通股式指数证券投资基金
    平安证券有限责任公司客户信用交易                                 776,776   人民币普通股
    中船江南重工股份有限公司 2012 年半年度报告担保证券账户中信证券股份有限公司客户信用交易
                                                             765,052   人民币普通股担保证券账户
                                       上述股东中江南造船(集团)有限责任公司为国有法人股东,其与
                                       另九位无限售条件股东之间不存在关联关系,或属于《上市公司持
    上述股东关联关系或一致行动的说明       股变动信息披露管理办法》规定的一致行动人。其他无限售条件股
                                       东之间是否存在关联关系,或属于《上市公司持股变动信息披露管
                                       理办法》规定的一致行动人未知。
    2、 控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。
    四、 董事、监事和高级管理人员情况
    (一) 董事、监事和高级管理人员持股变动
      报告期内公司董事、监事、高级管理人员持股未发生变化。
    (二) 新聘或解聘公司董事、监事、高级管理人员的情况
    2012 年 4 月 14 日公司召开董事会五届二十次会议和监事会五届十二次会议,会议分别审议
    通过了董事会换届选举和监事会换届选举的预案,李俊平、莫峻成为公司新的独立董事候选
    人,原独立董事苏洪雯、陈继祥不再担任公司独立董事职务,王军成为公司新的监事候选人,
    原监事李勇不再担任公司监事职务。2012 年 5 月 11 日公司召开 2011 年年度股东大会,会
    议审议通过了公司董事会和监事会换届选举的预案。
    2012 年 2 月 26 日公司召开二届一次职代会,会议审议通过了沈宏斌为公司第六届监事会职
    工监事的议案,原职工监事吴启会不再担任公司职工监事职务。
    五、 董事会报告
    (一) 报告期内整体经营情况的讨论与分析
    1、报告期内,公司外部经营环境十分严峻,造船行业进入深度调整期,船配订单及价格较
    去年有较大幅度下跌;大型钢结构和成套设备业务市场竞争激烈,同时材料、能源和劳动力
    等成本不断上涨,导致公司主要业务赢利面临非常大的压力。为此公司积极贯彻"抢订单、
    强管理、控风险、促发展"的工作方针,报告期内主要承接的大型钢结构和成套设备有长江
    三峡水利枢纽升船机、南通森松二期厂房、轨道交通 11 号线车站、上海中心、上海纽约大
    学、华润大东 300 吨龙门吊、江南集团 6500 立方液罐等项目,船配项目主要包括长兴造船基
    地上层建筑、舱口盖、轴舵系等。报告期内,公司完成投钢量约 5.44 万吨,实现营业总收
    入 52757 万元,较上年同期减少 26.5 %;实现利润总额 265 万元,较上年同期减少 86.92%。
    为此,下半年,公司将紧抓经营工作不放松,全力"抢订单、争市场",努力在非船业务经营
    上取得新突破。在生产方面将抓好重点产品的协调和管理,确保项目的顺利交付。同时公司
    将通过加强成本工程建设工作,加大科研投入,加强科研工作等措施,提高赢利能力,努力
    完成公司全年的经济指标。
    2、公司主营业务及经营状况中船江南重工股份有限公司 2012 年半年度报告1)主营业务分行业、分产品情况表单位:元 币种:人民币
                                                              营业收入比 营业成本比 营业利润率分行业或分
           营业收入             营业成本           营业利润率 上年同期增 上年同期增 比上年同期产品
                                                              减(%)      减(%)      增减(%)行业
    钢结构      144,225,772.87      139,220,323.68     3.47         68.58        77.19       -4.69
    机械制造    46,268,579.03       52,850,615.05      -14.23       -31.68       -11.03      -26.52
    船舶配件    327,199,566.98      287,538,632.94     12.12        -40.77       -43.85      4.81说明:
    报告期内,公司实现主营业务收入 517,693,918.88 元,比上年同期减少 188,042,969.47 元,主要是本期公司船舶配件产品销售收入的减少。2)主营业务分地区情况表单位:元 币种:人民币
                                   营业收入比上年增
    地区        营业收入
                                   减(%)
    国内销售    513,155,755.51         -26.14
    出口销售    4,538,163.37           -58.513)主要控股公司及参股公司的经营情况及业绩单位:元 币种:人民币
    公司名称               业务性质 主要产品或服务         注册资本          资产规模           净利润
    上海江南船用电气设               制造、销售、安装、维
                   制造业                             8,000,000.00       21,363,277.89      77,781.39
    备厂                             修船用电气设备等江南德瑞斯(南通)船
                     制造业      船用设备制造与销售 150,000,000.00 449,959,435.82           -3,121,531.12用设备制造有限公司4)主要供应商、客户情况单位:元 币种:人民币
    前五名供应商采购金额合计          96,230,543.12           占采购总额比重 33.33%
    前五名销售客户销售金额合计        295,486,856.43          占销售总额比重 57.08%5)报告期内公司财务状况经营成果分析单位:元 币种:人民币
                                                                                                  增减幅度
    项目名称                      本年数               上年同期数              增减额
                                                                                                  (%)
    总资产                        2,368,686,593.45     2,393,946,401.59        -25,259,808.14         -1.06
    营业收入                      527,570,871.85       717,770,814.64          -190,199,942.79        -26.50中船江南重工股份有限公司 2012 年半年度报告
    利润总额                      2,649,543.58       20,258,797.16       -17,609,253.58      -86.92
    归属于母公司的净利润          2,417,073.17       15,984,799.33       -13,567,726.16      -84.88
    现金及现金等价物净增加额 -94,296,700.04          -63,092,905.08      -31,203,794.96      不适用
    股东权益                      1,417,461,008.00   1,417,438,384.83    22,623.17           0.002说明:公司全年实现营业收入 527,570,871.85 元,比上年同期减少 190,199,942.79 元;实现利润总额 2,649,543.58 元,比上年同期减少 17,609,253.58 元;本年现金及现金等价物净增加额为-94,296,700.04 元。主要为:① 营业收入的减少主要是报告期内公司船舶配件产品销售收入的减少。由于受到船市持续不景气的影响,公司船舶配件产品实现收入 32,720 万元,比上年同期 55,246 万元有较大幅度的下降。② 利润总额和归属于母公司净利润的减少主要是报告期内公司销售收入的减少。③ 现金及现金等价物净增加额为-94,296,700.04 元,主要是报告期内公司经营活动现金净流量的减少。(二) 公司投资情况1、 募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。2、 非募集资金项目情况
    报告期内,公司无非募集资金投资项目。(三) 报告期内现金分红政策的制定及执行情况公司的现金分红政策为:公司的利润分配应当重视对投资者的合理投资回报,确定合理的利润分配方案,可以采取现金或者股票方式分配股利,可以进行中期现金分红。若公司盈利,未作出现金利润分配预案,应当在定期报告中披露原因,独立董事应当对此发布独立意见。若存在公司股东违规占用公司资金情况的,公司应当扣减该股东所分配的现金股利,以偿还其占用的资金。报告期内,公司没有实施现金分红。六、 重要事项(一) 公司治理的情况报告期内,公司按照《公司法》、《证券法》、《公司章程》、《上海证券交易所股票上市规则》以及中国证监会有关法律法规规章的要求,不断完善公司法人治理结构建设、规范运作,加强公司制度建设,做好投资者关系管理工作。报告期内,公司制定了《内部控制规范实施工作方案》和《内幕信息知情人管理制度》,并经公司五届二十次董事会审议通过。在《内部控制规范实施工作方案》中,公司对内部控制体系的建设工作明确了具体的目标和任务,公司治理结构得到进一步完善。(二) 重大诉讼仲裁事项
    中船江南重工股份有限公司 2012 年半年度报告
         本报告期公司无重大诉讼、仲裁事项。
    (三) 破产重整相关事项
         本报告期公司无破产重整相关事项。
    (四) 公司持有其他上市公司股权、参股金融企业股权情况
    1、 持有其他上市公司股权情况
                                                                                                  单位:元
                                               占该公
                                                                                                            会计
      证券代        证券    最初投资成         司股权       期末账面价     报告期损      报告期所有                   股份
                                                                                                            核算
        码          简称        本               比例           值           益          者权益变动                   来源
                                                                                                            科目
                                               (%)
                                                                                                            可 供
                豫园                                                                                        出 售
      600655               7,809,119.51           0.39    44,395,920.00    394,380.00   -2,394,450.00                购买
                商城                                                                                        金 融
                                                                                                            资产
             合计          7,809,119.51          /        44,395,920.00    394,380.00   -2,394,450.00         /            /
    2、 持有非上市金融企业股权情况
                                                 占该公                                 报告期
      所持
                最初投资   持有数量              司股权      期末账面   报告期损        所有者   会计核             股份来
      对象
                成本(元) (股)                比例        价值(元) 益(元)        权益变   算科目               源
      名称
                                                 (%)                                  动(元)
      上 海                                                                                       长期股
                729,139.20        562,600.00         0.02    729,139.20    106,781.48                               购买
      银行                                                                                        权投资
      合计      729,139.20        562,600.00         /       729,139.20    106,781.48                   /              /
    (五) 报告期内公司收购及出售资产、吸收合并事项
       本报告期公司无收购及出售资产、吸收合并事项。
    (六) 报告期内公司重大关联交易事项
    1、 与日常经营相关的关联交易
                                                                                        单位:元 币种:人民币
                                                                                                                      交易
                                                                                                                      价格
                                                                                          占同
                                                                                                                      与市
                                           关联                                           类交   关联
                           关联     关联                                                                     市场     场参
               关联                        交易          关联交易价                       易金   交易
    关联交易方                 交易     交易                                 关联交易金额                                 考价
               关系                        定价              格                           额的   结算
                           类型     内容                                                                     价格     格差
                                           原则                                           比例   方式
                                                                                                                      异较
                                                                                          (%)
                                                                                                                      大的
                                                                                                                      原因
    中船江南重工股份有限公司 2012 年半年度报告
              母   公
                               向关
    上海江南长    司   的                 公开
                        销售   联方                                                     银行
    兴重工有限    控   股                 招投        646,153.84      646,153.84     0.12
                        商品   销售                                                     转账
    责任公司      子   公                 标
                               货物
              司
                               向关
    广州中船黄    集团                    公开
                        销售   联方                                                     银行
    埔造船有限    兄弟                    招投      31,405,587.59   31,405,587.59    6.07
                        商品   销售                                                     转账
    公司          公司                    标
                               货物
                                      参   考
                               向关
    江南造船(集                           市   场
              母公      销售   联方                                                     银行
    团)有限责任                           价   协   52,316,336.57   52,316,336.57   10.11
              司        商品   销售                                                     转账
    公司                                  商   决
                               货物
                                      定
                                      参   考
                               向关
    江苏德瑞斯    集团                    市   场
                        销售   联方                                                     银行
    华海船用设    兄弟                    价   协   21,271,671.99   21,271,671.99    4.11
                        商品   销售                                                     转账
    备有限公司    公司                    商   决
                               货物
                                      定
                                      参   考
                               向关
    上海江南长    集团                    市   场
                        销售   联方                                                     银行
    兴造船有限    兄弟                    价   协    4,680,374.72    4,680,374.72    0.90
                        商品   销售                                                     转账
    责任公司      公司                    商   决
                               货物
                                      定
              母   公                 参   考
                               向关
    上海江南长    司   的                 市   场
                        销售   联方                                                     银行
    兴重工有限    控   股                 价   协   60,772,132.35   60,772,132.35   11.74
                        商品   销售                                                     转账
    责任公司      子   公                 商   决
                               货物
              司                      定
                                      参   考
                               向关
    上海德瑞斯    集团                    市   场
                        销售   联方                                                     银行
    华海船用设    兄弟                    价   协   35,314,000.03   35,314,000.03    6.82
                        商品   销售                                                     转账
    备有限公司    公司                    商   决
                               货物
                                      定
                                      参   考
                               向关
    华海船用货    集团                    市   场
                        销售   联方                                                     银行
    物通道设备    兄弟                    价   协      90,598.29       90,598.29     0.02
                        商品   销售                                                     转账
    公司          公司                    商   决
                               货物
                                      定
                                      参   考
                               向关
    上海江南长    集团                    市   场
                        提供   联方                                                     银行
    兴造船有限    兄弟                    价   协   18,292,975.78   18,292,975.78    3.53
                        劳务   提供                                                     转账
    责任公司      公司                    商   决
                               劳务
                                      定
    中船江南重工股份有限公司 2012 年半年度报告
              母   公                 参   考
                               向关
    上海江南长    司   的                 市   场
                        提供   联方                                                    银行
    兴重工有限    控   股                 价   协   35,850,798.36   35,850,798.36   6.93
                        劳务   提供                                                    转账
    责任公司      子   公                 商   决
                               劳务
              司                      定
                                      参   考
                               向关
    江南造船(集                           市   场
              母公      提供   联方                                                    银行
    团)有限责任                           价   协   33,314,768.19   33,314,768.19   6.44
              司        劳务   提供                                                    转账
    公司                                  商   决
                               劳务
                                      定
                                      参   考
                               向关
    上海外高桥    集团                    市   场
                        提供   联方                                                    银行
    造船有限公    兄弟                    价   协   19,194,383.37   19,194,383.37   3.71
                        劳务   提供                                                    转账
    司            公司                    商   决
                               劳务
                                      定
              母   公                 参   考
    上海江南长    司   的                 市   场
                        接受   接受                                                    银行
    兴重工有限    控   股                 价   协      22,000.00       22,000.00    0.00
                        劳务   劳务                                                    转账
    责任公司      子   公                 商   决
              司                      定
                                      参   考
    中船第九设    集团                    市   场
                        接受   接受                                                    银行
    计研究院工    兄弟                    价   协     449,671.21      449,671.21    0.09
                        劳务   劳务                                                    转账
    程有限公司    公司                    商   决
                                      定
                                      参   考
    江南造船(集                           市   场
              母公      购买   购买                                                    银行
    团)有限责任                           价   协    2,040,868.80    2,040,868.80   0.43
              司        商品   材料                                                    转账
    公司                                  商   决
                                      定
                                      参   考
              集团                    市   场
    上海江南机              购买   购买                                                    银行
              兄弟                    价   协    1,562,393.12    1,562,393.12   0.33
    电工程公司              商品   商品                                                    转账
              公司                    商   决
                                      定
                                      参   考
    九江海天设    集团                    市   场
                        购买   购买                                                    银行
    备制造有限    兄弟                    价   协    2,841,025.65    2,841,025.65   0.59
                        商品   商品                                                    转账
    公司          公司                    商   决
                                      定
                                      参   考
    上海东鼎钢    集团
                        购买   购买   市   场                                          银行
    结构有限公    兄弟                               1,685,987.18    1,685,987.18   0.35
                        商品   商品   价   协                                          转账
    司            公司
                                      商   决
    中船江南重工股份有限公司 2012 年半年度报告
                                     定
                                     参       考上海中船防
              集团                   市       场
    火防腐工程           购买     购买                                                               银行
              兄弟                   价       协       1,146,881.4      1,146,881.40     0.24
    技术有限公           商品     材料                                                               转账
              公司                   商       决司
                                     定
              合计                        /                /          322,898,608.44    62.53     /       /       /
    2、 关联债权债务往来
                                                                                    单位:元 币种:人民币
                                                     向关联方提供资金                  关联方向上市公司提供资金
         关联方         关联关系
                                               发生额                 余额              发生额            余额
      沪东中华造
      船(集团)有   集团兄弟公司             1,631,000.00           1,631,000.00
      限公司
      广州中船南
      沙龙穴建设
                     集团兄弟公司                                     593,177.97
      发展有限责
      任公司
      广州中船黄
      埔造船有限     集团兄弟公司         21,625,000.00              2,301,370.00
      公司
      上海江南长
      兴造船有限     集团兄弟公司         26,898,220.06              9,009,452.44
      责任公司
      上海江南长
                     母公司的控股
      兴重工有限                       120,990,005.19           123,221,830.03           25,740.00      11,496,036.90
                     子公司
      责任公司
      中船第九设
      计研究院工     集团兄弟公司                  100,000.00         618,496.00        325,000.00
      程有限公司
      江南造船(集
      团)有限责任    母公司               91,372,334.76          49,738,064.09       13,666,156.48       9,721,400.00
      公司
      上海外高桥
      造船有限公     集团兄弟公司         22,457,428.60              7,876,194.25
      司
      江苏德瑞斯
      华海船用设     集团兄弟公司         17,502,153.72          27,454,998.54                           1,200,000.00
      备有限公司
      上海德瑞斯
      华海船用设     集团兄弟公司         29,997,060.21          21,614,986.72       22,232,993.03      11,012,673.03
      备有限公司中船江南重工股份有限公司 2012 年半年度报告华海船用货
    物通道设备     集团兄弟公司          106,000.00      226,975.00有限公司北京中船信
    息科技有限     集团兄弟公司                                                           519,000.00公司广州广船国
    际股份有限     集团兄弟公司                                                         17,231,505.49公司广州中船黄
    埔造船有限     集团兄弟公司                                                          3,147,443.59公司广东广船国
    际电梯有限     集团兄弟公司                                                             77,000.00公司上海江南计
                集团兄弟公司                                                             36,000.00量检测站上海中船长
    兴建设发展     集团兄弟公司                                                         32,658,000.00有限公司上海江南机
                集团兄弟公司                                         1,828,000.00     2,732,600.00电工程公司上海东鼎钢
    结构有限公     集团兄弟公司                                         1,972,605.00     4,413,944.31司南京中船绿
    洲机器有限     集团兄弟公司                                                          2,240,000.00公司中船勘察设
                集团兄弟公司                                                           235,500.00计研究院上海周艺建设工程咨询
                集团兄弟公司                                                             97,500.00监理有限公司
              合计                332,679,202.54   244,286,545.04   40,050,494.51    96,818,603.32报告期内公司向控股股东及其
                                                                                    212,362,339.95子公司提供资金的发生额(元)公司向控股股东及其子公司提
                                                                                    172,959,894.12供资金的余额(元)(七) 重大合同及其履行情况1、 为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项
          中船江南重工股份有限公司 2012 年半年度报告
          (1) 托管情况
            本报告期公司无托管事项。
          (2) 承包情况
            本报告期公司无承包事项。
          (3) 租赁情况
            本报告期公司无租赁事项。
          2、 担保情况
            本报告期公司无担保事项。
          3、 委托理财及委托贷款情况
          (1) 委托理财情况
            本报告期公司无委托理财事项。
          (2) 委托贷款情况
            本报告期公司无委托贷款事项。
          4、 其他重大合同
            本报告期公司无其他重大合同。
          (八) 承诺事项履行情况
          1、 上市公司、控投股东及实际控制人在报告期内或持续到报告期内的承诺事项
                                                                        如未能及
    承   承                                                 是否
                                                               是否及   时履行应   如未能及时履   本报告
    诺   诺                                                 有履
             承诺方               承诺内容                     时严格   说明未完   行应说明下一   期取得
    背   类                                                 行期
                                                                 履行   成履行的     步计划       的进展
    景   型                                                 限
                                                                        具体原因
                         自 2011 年 4 月 12 日起三年
                         内,若中船股份二级市场价
                         格低于 30 元/股,江南造船
    其         江南造船      (集团)有限责任公司承诺
    他 其      (集团)有    不通过上海证券交易所交
                                                     是        是
    承 他      限责任公      易系统出售该部分股份(从
    诺         司            公告之日起因分红、配股、
                         转增等原因导致股份或权
                         益变化时,按相应因素调整
                         该价格)。
          (九) 聘任、解聘会计师事务所情况
           是否改聘会计师事务所:            否中船江南重工股份有限公司 2012 年半年度报告(十) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。(十一) 其他重大事项的说明
    本报告期公司无其他重大事项。(十二) 信息披露索引
       事项            刊载的报刊名称及版面          刊载日期           刊载的互联网网站及检索路径
                                                                      上 海 证 券 交 易 网 站 :
    关于获得高新技术企     《上海证券报》B40、 中
                                                  2012 年 4 月 6 日   www.sse.com.cn,输入公司证券代码
    业证书的公告           国证券报》B014
                                                                      检索即可
                                                                      上 海 证 券 交 易 网 站 :
                       《上海证券报》B15、 中     2012 年 4 月 17
    2011 年年度报告摘要                                                   www.sse.com.cn,输入公司证券代码
                       国证券报》B070             日
                                                                      检索即可
    董事会五届二十次会                                                    上 海 证 券 交 易 网 站 :
                       《上海证券报》B15、 中     2012 年 4 月 17
    议决议暨召开 2011 年                                                  www.sse.com.cn,输入公司证券代码
                       国证券报》B070             日
    年度股东大会公告                                                      检索即可
                                                                      上 海 证 券 交 易 网 站 :
    五届十二次监事会会     《上海证券报》B15、 中     2012 年 4 月 17
                                                                      www.sse.com.cn,输入公司证券代码
    议决议公告             国证券报》B070             日
                                                                      检索即可
                                                                      上 海 证 券 交 易 网 站 :
                       《上海证券报》B15、 中     2012 年 4 月 17
    日常关联交易公告                                                      www.sse.com.cn,输入公司证券代码
                       国证券报》B070             日
                                                                      检索即可
                                                                      上 海 证 券 交 易 网 站 :
                       《上海证券报》D169、 2012 年 4 月 23
    2012 年第一季度报告                                                   www.sse.com.cn,输入公司证券代码
                       《中国证券报》B116   日
                                                                      检索即可
                                                                      上 海 证 券 交 易 网 站 :
    2011 年年度股东大会    《上海证券报》D42、中      2012 年 5 月 12
                                                                      www.sse.com.cn,输入公司证券代码
    决议公告               国证券报》B015             日
                                                                      检索即可
                                                                      上 海 证 券 交 易 网 站 :
    第六届董事会第一次     《上海证券报》D42、中      2012 年 5 月 12
                                                                      www.sse.com.cn,输入公司证券代码
    会议决议公告           国证券报》B015             日
                                                                      检索即可
                                                                      上 海 证 券 交 易 网 站 :
    第六届监事会第一次     《上海证券报》D42、中      2012 年 5 月 12
                                                                      www.sse.com.cn,输入公司证券代码
    会议决议公告           国证券报》B015             日
                                                                      检索即可中船江南重工股份有限公司 2012 年半年度报告七、 财务会计报告(未经审计)(一) 财务报表
                                  合并资产负债表
                                 2012 年 6 月 30 日编制单位:中船江南重工股份有限公司
                                                                       单位:元 币种:人民币
            项目               附注               期末余额                       年初余额流动资产:
    货币资金                                         219,927,262.68                 314,223,962.72
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                           7,396,816.31                   6,671,250.00
    应收账款                                         343,094,529.66                 392,068,476.83
    预付款项                                          89,451,617.87                  45,270,323.88
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                         6,790,209.30                   6,448,580.45
    买入返售金融资产
    存货                                             512,937,608.18                 428,838,237.41
    一年内到期的非流动资产
    其他流动资产
        流动资产合计                                1,179,598,044.00                1,193,520,831.29非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                                  44,395,920.00                  47,212,920.00
    持有至到期投资
    长期应收款
    长期股权投资                                     117,718,632.49                 115,202,193.31
    投资性房地产                                      11,920,380.75                  12,105,671.61
    固定资产                                         755,805,858.47                 773,693,874.32
    在建工程                                          29,892,414.45                  20,165,918.80
    工程物资
    固定资产清理                                     148,636,585.34                 148,547,469.33
    生产性生物资产
    油气资产中船江南重工股份有限公司 2012 年半年度报告
    无形资产                                       78,134,049.75      79,145,717.73
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                  2,584,708.20       4,351,805.20
    其他非流动资产
        非流动资产合计                            1,189,088,549.45   1,200,425,570.30
          资产总计                                2,368,686,593.45   2,393,946,401.59流动负债:
    短期借款                                       30,000,000.00      30,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                                       51,641,419.41       9,754,466.00
    应付账款                                      354,990,285.86     389,747,110.67
    预收款项                                       49,610,258.66      45,182,174.88
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                    3,482,488.63       7,984,506.78
    应交税费                                       42,691,491.07      49,814,953.47
    应付利息
    应付股利
    其他应付款                                      2,408,050.42       2,531,741.99
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债                                   29,684,324.31      50,297,360.32
        流动负债合计                               564,508,318.36     585,312,314.11非流动负债:
    长期借款                                      160,000,000.00     160,000,000.00
    应付债券
    长期应付款                                    140,472,569.76     142,967,689.76
    专项应付款
    预计负债
    递延所得税负债                                  5,488,020.07       5,910,570.07
    其他非流动负债
        非流动负债合计                             305,960,589.83     308,878,259.83
          负债合计                                 870,468,908.19     894,190,573.94中船江南重工股份有限公司 2012 年半年度报告所有者权益(或股东权益):
    实收资本(或股本)                               478,429,586.00                 478,429,586.00
    资本公积                                         436,681,255.82                 439,075,705.82
    减:库存股
    专项储备
    盈余公积                                         124,913,133.33                 124,913,133.33
    一般风险准备
    未分配利润                                       377,437,032.85                 375,019,959.68
    外币报表折算差额
    归属于母公司所有者
                                                    1,417,461,008.00                1,417,438,384.83权益合计
    少数股东权益                                      80,756,677.26                  82,317,442.82
          所有者权益合计                            1,498,217,685.26                1,499,755,827.65
        负债和所有者权益
                                                    2,368,686,593.45                2,393,946,401.59总计法定代表人:孙伟 主管会计工作负责人:曹坚 会计机构负责人:孙长庆
                               母公司资产负债表
                                 2012 年 6 月 30 日编制单位:中船江南重工股份有限公司
                                                                       单位:元 币种:人民币
            项目               附注               期末余额                       年初余额流动资产:
    货币资金                                         212,183,446.31                 294,576,648.37
    交易性金融资产
    应收票据                                            800,000.00                    6,600,000.00
    应收账款                                         275,942,777.46                 310,634,004.15
    预付款项                                          37,608,072.40                  19,183,438.23
    应收利息
    应收股利
    其他应收款                                         8,220,091.22                   7,109,493.63
    存货                                             444,416,232.07                 367,911,522.93
    一年内到期的非流动资产
    其他流动资产
        流动资产合计                                  979,170,619.46                1,006,015,107.31非流动资产:
    可供出售金融资产                                  44,395,920.00                  47,212,920.00
    持有至到期投资
    长期应收款
    长期股权投资                                     207,010,666.80                 204,494,227.62中船江南重工股份有限公司 2012 年半年度报告
    投资性房地产                                   11,920,380.75      12,105,671.61
    固定资产                                      539,516,708.74     555,801,827.25
    在建工程                                        6,346,576.22       4,122,003.49
    工程物资
    固定资产清理                                  148,636,585.34     148,547,469.33
    生产性生物资产
    油气资产
    无形资产                                       62,836,627.04      63,645,667.40
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                                  1,763,957.60       3,755,580.54
    其他非流动资产
        非流动资产合计                            1,022,427,422.49   1,039,685,367.24
          资产总计                                2,001,598,041.95   2,045,700,474.55流动负债:
    短期借款
    交易性金融负债
    应付票据                                       38,420,000.00       9,754,466.00
    应付账款                                      290,372,344.26     339,016,901.95
    预收款项                                       37,298,052.49      31,710,857.13
    应付职工薪酬                                    3,384,937.18       7,984,506.78
    应交税费                                       44,848,243.85      48,925,280.22
    应付利息
    应付股利
    其他应付款                                       1,952,811.19      2,356,765.38
    一年内到期的非流动负债
    其他流动负债                                   29,684,324.31      50,297,360.32
        流动负债合计                               445,960,713.28     490,046,137.78非流动负债:
    长期借款
    应付债券
    长期应付款                                    140,472,569.76     142,967,689.76
    专项应付款
    预计负债
    递延所得税负债                                  5,488,020.07       5,910,570.07
    其他非流动负债
        非流动负债合计                             145,960,589.83     148,878,259.83
          负债合计                                 591,921,303.11     638,924,397.61所有者权益(或股东权益):中船江南重工股份有限公司 2012 年半年度报告
    实收资本(或股本)                                  478,429,586.00                  478,429,586.00
    资本公积                                            436,681,255.82                  439,075,705.82
    减:库存股
    专项储备
    盈余公积                                            124,913,133.33                  124,913,133.33
    一般风险准备
    未分配利润                                          369,652,763.69                  364,357,651.79所有者权益(或股东权益)
                                                        1,409,676,738.84                1,406,776,076.94合计
       负债和所有者权益
                                                        2,001,598,041.95                2,045,700,474.55(或股东权益)总计法定代表人:孙伟 主管会计工作负责人:曹坚 会计机构负责人:孙长庆
                                        合并利润表
                                      2012 年 1—6 月
                                                                           单位:元 币种:人民币
                  项目                       附注            本期金额                  上期金额
    一、营业总收入                                               527,570,871.85             717,770,814.64
    其中:营业收入                                           527,570,871.85             717,770,814.64
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                               528,477,848.33             702,947,530.58
    其中:营业成本                                           481,420,527.37             650,478,504.03
            利息支出
            手续费及佣金支出
            退保金
            赔付支出净额
            提取保险合同准备金净额
            保单红利支出
            分保费用
            营业税金及附加                                      7,508,875.64                5,454,541.29
            销售费用                                            2,454,122.22                2,572,943.26
            管理费用                                           42,186,674.57              40,204,256.68
            财务费用                                            3,011,963.86                3,762,346.54
            资产减值损失                                        -8,104,315.33                474,938.78
    加:公允价值变动收益(损失以“-”号填列)
        投资收益(损失以“-”号填
                                                                3,575,600.66                5,034,556.13列)
         其中:对联营企业和合营企
                                                                2,516,439.18                4,809,556.13业的投资收益中船江南重工股份有限公司 2012 年半年度报告
        汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                        2,668,624.18           19,857,840.19
    加:营业外收入                                           10,947.35              404,507.46
    减:营业外支出                                           30,027.95                  3,550.49
        其中:非流动资产处置损失四、利润总额(亏损总额以“-”号
                                                           2,649,543.58           20,258,797.16填列)
    减:所得税费用                                        1,793,235.97            3,953,810.96
    五、净利润(净亏损以“-”号填列)                         856,307.61            16,304,986.20
    归属于母公司所有者的净利润                            2,417,073.17           15,984,799.33
    少数股东损益                                         -1,560,765.56              320,186.87六、每股收益:
    (一)基本每股收益                                            0.005                   0.033
    (二)稀释每股收益                                            0.005                   0.033
    七、其他综合收益                                         -2,394,450.00           -11,539,216.81
    八、综合收益总额                                         -1,538,142.39            4,765,769.39
    归属于母公司所有者的综合收益
                                                              22,623.17            4,445,582.52总额
    归属于少数股东的综合收益总额                         -1,560,765.56              320,186.87法定代表人:孙伟 主管会计工作负责人:曹坚 会计机构负责人:孙长庆
                                       母公司利润表
                                      2012 年 1—6 月
                                                                   单位:元 币种:人民币
                  项目                       附注       本期金额               上期金额
    一、营业收入                                            458,892,931.15          642,577,417.55
    减:营业成本                                        424,940,522.82          596,023,451.97
          营业税金及附加                                   7,366,371.87            5,362,772.19
          销售费用                                         2,394,199.22            2,532,281.26
          管理费用                                        29,874,799.13           30,510,840.13
          财务费用                                        -1,398,346.15             -400,614.99
          资产减值损失                                    -8,014,830.52              260,432.96
    加:公允价值变动收益(损失以“-”号填列)
          投资收益(损失以“-”号
                                                           3,575,600.66            5,034,556.13填列)
           其中:对联营企业和合营
                                                           2,516,439.18            4,809,556.13企业的投资收益
    二、营业利润(亏损以“-”号填列)                        7,305,815.44           13,322,810.16
    加:营业外收入                                           10,947.35              400,956.97
    减:营业外支出                                           30,027.95中船江南重工股份有限公司 2012 年半年度报告
          其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                              7,286,734.84              13,723,767.13填列)
      减:所得税费用                                          1,991,622.94               2,415,156.22
    四、净利润(净亏损以“-”号填列)                            5,295,111.90             11,308,610.91五、每股收益:
      (一)基本每股收益
      (二)稀释每股收益
    六、其他综合收益                                             -2,394,450.00             -11,539,216.81
    七、综合收益总额                                             2,900,661.90                -230,605.90法定代表人:孙伟 主管会计工作负责人:曹坚 会计机构负责人:孙长庆
                                      合并现金流量表
                                      2012 年 1—6 月
                                                                         单位:元 币种:人民币
           项目                附注               本期金额                         上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                        523,095,184.16                 601,979,812.62收到的现金
    客户存款和同业存放款项净增加额
      向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
      收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
      拆入资金净增加额
      回购业务资金净增加额
      收到的税费返还                                                                       712,424.12
    收到其他与经营活动
                                                          1,575,569.83                   1,005,518.49有关的现金中船江南重工股份有限公司 2012 年半年度报告
        经营活动现金流入
                                                  524,670,753.99   603,697,755.23小计
    购买商品、接受劳务
                                                  479,542,215.96   581,669,414.65支付的现金
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职
                                                   65,907,127.42    65,678,175.44工支付的现金
    支付的各项税费                                28,564,015.93    35,532,876.70
    支付其他与经营活动
                                                   20,974,372.38    17,184,645.72有关的现金
        经营活动现金流出
                                                  594,987,731.69   700,065,112.51小计
         经营活动产生的
                                                  -70,316,977.70   -96,367,357.28现金流量净额二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的
                                                    1,059,161.48     1,891,560.00现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
        投资活动现金流入
                                                    1,059,161.48     1,891,560.00小计
    购建固定资产、无形
    资产和其他长期资产支付                            18,106,927.19    43,446,373.81的现金
    投资支付的现金                                                  6,000,000.00
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额中船江南重工股份有限公司 2012 年半年度报告
    支付其他与投资活动
                                                            2,495,120.00有关的现金
        投资活动现金流出
                                                           20,602,047.19                  49,446,373.81小计
         投资活动产生的
                                                          -19,542,885.71                  -47,554,813.81现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                                   25,000,000.00
    其中:子公司吸收少
                                                                                          25,000,000.00数股东投资收到的现金
    取得借款收到的现金                                    30,000,000.00                 110,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金
        筹资活动现金流入
                                                           30,000,000.00                 135,000,000.00小计
    偿还债务支付的现金                                    30,000,000.00                  50,000,000.00
    分配股利、利润或偿
                                                            4,412,865.00                   4,164,494.17付利息支付的现金
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动有关的现金
        筹资活动现金流出
                                                           34,412,865.00                  54,164,494.17小计
         筹资活动产生的
                                                           -4,412,865.00                  80,835,505.83现金流量净额四、汇率变动对现金及现
                                                              -23,971.63                         -6,239.82金等价物的影响五、现金及现金等价物净
                                                          -94,296,700.04                  -63,092,905.08增加额
    加:期初现金及现金
                                                          314,223,962.72                 267,741,114.04等价物余额六、期末现金及现金等价
                                                          219,927,262.68                 204,648,208.96物余额法定代表人:孙伟 主管会计工作负责人:曹坚 会计机构负责人:孙长庆
                                      母公司现金流量表
                                        2012 年 1—6 月
                                                                           单位:元 币种:人民币
           项目                附注               本期金额                           上期金额中船江南重工股份有限公司 2012 年半年度报告一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                  437,657,282.22   517,404,895.15收到的现金
    收到的税费返还                                                   712,424.12
    收到其他与经营活动
                                                    1,527,153.58      751,639.69有关的现金
        经营活动现金流入
                                                  439,184,435.80   518,868,958.96小计
    购买商品、接受劳务
                                                  411,556,106.40   451,920,741.11支付的现金
    支付给职工以及为职
                                                   58,801,849.73    58,994,331.91工支付的现金
    支付的各项税费                                21,330,508.31    31,496,806.10
    支付其他与经营活动
                                                   17,833,638.69    14,065,605.08有关的现金
        经营活动现金流出
                                                  509,522,103.13   556,477,484.20小计
         经营活动产生的
                                                  -70,337,667.33   -37,608,525.24现金流量净额二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的
                                                    1,059,161.48     1,891,560.00现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
        投资活动现金流入
                                                    1,059,161.48     1,891,560.00小计
    购建固定资产、无形
    资产和其他长期资产支付                            10,595,604.58    22,538,795.82的现金
    投资支付的现金                                                 31,000,000.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动
                                                    2,495,120.00有关的现金
        投资活动现金流出                           13,090,724.58    53,538,795.82中船江南重工股份有限公司 2012 年半年度报告小计
         投资活动产生的
                                                  -12,031,563.10   -51,647,235.82现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金
    发行债券收到的现金
    收到其他与筹资活动有关的现金
        筹资活动现金流入小计
    偿还债务支付的现金
    分配股利、利润或偿付利息支付的现金
    支付其他与筹资活动有关的现金
        筹资活动现金流出小计
         筹资活动产生的现金流量净额四、汇率变动对现金及现
                                                      -23,971.63        -6,239.82金等价物的影响五、现金及现金等价物净
                                                  -82,393,202.06   -89,262,000.88增加额
    加:期初现金及现金
                                                  294,576,648.37   242,230,285.33等价物余额六、期末现金及现金等价
                                                  212,183,446.31   152,968,284.45物余额法定代表人:孙伟 主管会计工作负责人:曹坚 会计机构负责人:孙长庆
                                                              合并所有者权益变动表
                                                                  2012 年 1—6 月
                                                                                                                        单位:元 币种:人民币
                                                                             本期金额
                                                    归属于母公司所有者权益
    项目                                        减:                             一般                            少数股东权
           实收资本(或                              专项                                                                     所有者权益合计
                              资本公积       库存             盈余公积        风险      未分配利润     其他       益
             股本)                                  储备
                                               股                             准备一、上年
    年末余     478,429,586.00   439,075,705.82                  124,913,133.33           375,019,959.68           82,317,442.82   1,499,755,827.65额
      加:会计政策变更
           前期差错更正
           其他二、本年
    年初余     478,429,586.00   439,075,705.82                  124,913,133.33           375,019,959.68           82,317,442.82   1,499,755,827.65额三、本期
                     0.00    -2,394,450.00                            0.00              2,417,073.17          -1,560,765.56      -1,538,142.39增减变中船江南重工股份有限公司 2012 年半年度报告动金额(减少以“-”号填列)(一)净
                                                       2,417,073.17   -1,560,765.56     856,307.61利润(二)其
    他综合                        -2,394,450.00                                          -2,394,450.00收益
    上    述(一)和
                       0.00    -2,394,450.00   0.00    2,417,073.17   -1,560,765.56   -1,538,142.39(二)小计(三)所有者投
                       0.00             0.00   0.00            0.00           0.00            0.00入和减少资本1.所有
    者投入                                                                                       0.00资本2.股份支付计入所有者权益的金额3.其他中船江南重工股份有限公司 2012 年半年度报告(四)利
                       0.00             0.00   0.00    0.00   0.00   0.00润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权
                       0.00             0.00   0.00    0.00   0.00   0.00益内部结转1.资本公积转
    增资本                                                              0.00(或股本)2.盈余公积转增资本(或股中船江南重工股份有限公司 2012 年半年度报告本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他四、本期
    期末余     478,429,586.00   436,681,255.82                  124,913,133.33           377,437,032.85          80,756,677.26   1,498,217,685.26额
                                                                                                                        单位:元 币种:人民币
                                                                          上年同期金额
                                                     归属于母公司所有者权益
    项目                                       减:                             一般                           少数股东权
            实收资本(或                              专项                                                                    所有者权益合计
                                资本公积      库存             盈余公积        风险    未分配利润      其他       益
              股本)                                  储备
                                                股                             准备一、上年
            398,691,322.00   537,270,796.56                  119,785,468.17           341,941,315.38          55,440,830.63   1,453,129,732.74年末余中船江南重工股份有限公司 2012 年半年度报告额
            加:会计政策变更
            前期差错更正
            其他二、本年
    年初余     398,691,322.00    537,270,796.56   119,785,468.17    341,941,315.38   55,440,830.63   1,453,129,732.74额三、本期增减变动金额
             79,738,264.00    -91,277,480.81             0.00     15,984,799.33   25,320,186.87     29,765,769.39(减少以“-”号填列)(一)净
                                                                  15,984,799.33     320,186.87      16,304,986.20利润(二)其
    他综合                       -11,539,216.81                                                        -11,539,216.81收益
    上    述
    (一)和              0.00   -11,539,216.81             0.00     15,984,799.33     320,186.87        4,765,769.39(二)小中船江南重工股份有限公司 2012 年半年度报告计(三)所有者投
                       0.00             0.00   0.00    0.00   25,000,000.00   25,000,000.00入和减少资本1.所有
    者投入                                                       25,000,000.00   25,000,000.00资本2.股份支付计入所有者权益的金额3.其他(四)利
                       0.00             0.00   0.00    0.00            0.00            0.00润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股东)的分配中船江南重工股份有限公司 2012 年半年度报告4.其他(五)所有者权
             79,738,264.00    -79,738,264.00   0.00    0.00   0.00   0.00益内部结转1.资本公积转
    增资本      79,738,264.00    -79,738,264.00                         0.00(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其中船江南重工股份有限公司 2012 年半年度报告他四、本期
    期末余      478,429,586.00   445,993,315.75                     119,785,468.17              357,926,114.71               80,761,017.50   1,482,895,502.13额法定代表人:孙伟 主管会计工作负责人:曹坚 会计机构负责人:孙长庆
                                                                  母公司所有者权益变动表
                                                                      2012 年 1—6 月
                                                                                                                                    单位:元 币种:人民币
                                                                                  本期金额
      项目                                                   减:库   专项                             一般风险
                  实收资本(或股本)         资本公积                               盈余公积                      未分配利润       所有者权益合计
                                                               存股   储备                               准备一、上年年
                       478,429,586.00   439,075,705.82                             124,913,133.33                 364,357,651.79    1,406,776,076.94末余额
       加:会计政策变更
           前期差错更正
             其他二、本年年
                       478,429,586.00   439,075,705.82                             124,913,133.33                 364,357,651.79    1,406,776,076.94初余额三、本期增减变动金额
                                 0.00        -2,394,450.00                                      0.00                5,295,111.90          2,900,661.90( 减 少 以“-”号填中船江南重工股份有限公司 2012 年半年度报告列)(一)净利
                                                                         5,295,111.90   5,295,111.90润(二)其他
                                             -2,394,450.00                              -2,394,450.00综合收益上述(一)
    和(二)小                      0.00        -2,394,450.00        0.00   5,295,111.90   2,900,661.90计(三)所有
    者投入和减                      0.00                0.00         0.00          0.00            0.00少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利润
                                 0.00                0.00         0.00          0.00            0.00分配1.提取盈余公积2. 提 取 一 般风险准备3.对所有者(或股东)的分配中船江南重工股份有限公司 2012 年半年度报告4.其他(五)所有
    者权益内部                      0.00               0.00                                   0.00                        0.00                0.00结转1.资本公积
    转 增 资 本                                                                                                                               0.00(或股本)2.盈余公积转 增 资 本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他四、本期期
                      478,429,586.00    436,681,255.82                          124,913,133.33               369,652,763.69    1,409,676,738.84末余额
                                                                                                                               单位:元 币种:人民币
                                                                           上年同期金额
    项目                                                  减:库   专项                          一般风险
                实收资本(或股本)           资本公积                           盈余公积                     未分配利润       所有者权益合计
                                                             存股   储备                            准备中船江南重工股份有限公司 2012 年半年度报告一、上年年末
                     398,691,322.00     537,270,796.56         119,785,468.17   335,300,882.57   1,391,048,469.30余额
       加:会计政策变更
           前期差错更正
           其他二、本年年初
                     398,691,322.00     537,270,796.56         119,785,468.17   335,300,882.57   1,391,048,469.30余额三、本期增减变动金额(减
                      79,738,264.00      -91,277,480.81                  0.00    11,308,610.91       -230,605.90少以“-”号填列)
    (一)净利润                                                                    11,308,610.91     11,308,610.91(二)其他综
                                         -11,539,216.81                                            -11,539,216.81合收益上述(一)和
                               0.00      -11,539,216.81                  0.00    11,308,610.91       -230,605.90(二)小计(三)所有者
    投入和减少                    0.00               0.00                   0.00             0.00               0.00资本1.所有者投入资本2.股份支付计入所有者中船江南重工股份有限公司 2012 年半年度报告权益的金额3.其他(四)利润分
                               0.00               0.00         0.00   0.00   0.00配1.提取盈余公积2. 提 取 一 般风险准备3.对所有者(或股东)的分配4.其他(五)所有者
    权益内部结           79,738,264.00      -79,738,264.00        0.00   0.00   0.00转1.资本公积
    转增资本(或         79,738,264.00      -79,738,264.00                      0.00股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储中船江南重工股份有限公司 2012 年半年度报告备1.本期提取2.本期使用(七)其他四、本期期末
                     478,429,586.00     445,993,315.75                  119,785,468.17   346,609,493.48   1,390,817,863.40余额法定代表人:孙伟 主管会计工作负责人:曹坚 会计机构负责人:孙长庆(二) 公司概况中船江南重工股份有限公司(以下简称本公司)原名为江南重工股份有限公司,于 1997 年5 月 28 日经中华人民共和国国家经济体制改革委员会以体改生【1997】30 号文件批准,由江南造船(集团)有限责任公司作为独家发起人,以募集方式设立的股份有限公司。本公司设立时总股本为人民币 132,010,000.00 元,于 1997 年 6 月 3 日在上海证券交易所挂牌上市。随后,几经配股、派送红股和资本公积转股,截止 2011 年 12 月 31 日,本公司现有股本478,429,586.00 元,全部为无限售条件流通股。2011 年 8 年 30 月,上海市工商行政管理局为本公司换发了注册号为 310000000053677 的《企业法人营业执照》,注册资本 478,429,586.00 元,注册地址:上海市上川路 361 号,法定代表人:孙伟。本公司属金属结构制造业,主要经营范围:建筑、桥梁等大型钢结构;石化、冶金、海洋工程、港口机械等大型成套设备(含起重机械);各类机电设备;压力容器;LPG 液罐;中小型船舶的设计、制造、加工、安装、维修;咨询服务等。本公司的主要产品:大型钢结构产品,包括桥梁、机场航站楼、体育场馆及会展中心等;成套工程机械产品,包括码头装卸机、40.5T 集装箱桥吊、1200T/H 卸船机、600T、800T 和900T 龙门吊等;船舶配套产品,包括船用液化气液罐产品、舱口盖、轴舵系、上层建筑、机舱单元及其他船配产品等。本公司控股股东为江南造船(集团)有限责任公司(以下简称江南造船集团),江南造船集团为中国船舶工业集团公司(以下简称中船集团)的全资子公司,本公司的最终控制人为国务院国有资产监督管理委员会。股东大会是本公司的权力机构,依法行使公司经营方针、筹资、投资、利润分配等重大事项决议权。董事会对股东大会负责,依法行使公司的经营决策权;经理层负责组织实施股东大会、董事会决议事项,主持企业的生产经营管理工作。本公司的职能管理部门包括营业部、物资采购部、工程管理部、成本管理部、投资发展部、协作管理部、船舶中间产品部、上层建筑建造中心、质量安全部、设计研究所、人力资源部、财务部、审计监察部、党群工作部和公司办公室等,子公司主要包括江南德瑞斯(南通)船用设备制造有限公司、上海江南船用电气设备厂。(三) 公司主要会计政策、会计估计和前期差错:1、 财务报表的编制基础:本公司财务报表以持续经营为基础,根据实际发生的交易和事项,按照财政部颁布的《企业会计准则》及相关规定,并基于本附注四"重要会计政策、会计估计和合并财务报表的编制方法"所述会计政策和估计编制。2、 遵循企业会计准则的声明:本公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果、股东权益变动和现金流量等有关信息。3、 会计期间:本公司会计年度自公历 1 月 1 日起至 12 月 31 日止。4、 记账本位币:本公司的记账本位币为人民币。中船江南重工股份有限公司 2012 年半年度报告5、 同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下的企业合并对于同一控制下的企业合并,合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。(2)非同一控制下的企业合并对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。购买方为进行企业合并发生的各项直接相关费用计入企业合并成本。购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉。购买方对合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。6、 合并财务报表的编制方法:(1) 1)合并范围的确定原则本公司将拥有实际控制权的子公司及特殊目的主体纳入合并财务报表范围。2)合并财务报表所采用的会计方法本公司合并财务报表是按照《企业会计准则第 33 号-合并财务报表》及相关规定的要求编制,合并时合并范围内的所有重大内部交易和往来业已抵销。子公司的股东权益中不属于母公司所拥有的部分,作为少数股东权益在合并财务报表中股东权益项下单独列示。子公司与本公司采用的会计政策或会计期间不一致的,在编制合并财务报表时,按照本公司的会计政策或会计期间对子公司财务报表进行必要的调整。对于非同一控制下企业合并取得的子公司,在编制合并财务报表时,以购买日可辨认净资产公允价值为基础对其个别财务报表进行调整;对于同一控制下企业合并取得的子公司,视同该企业于合并当期的年初已经存在,从合并当期的年初起将其资产、负债、经营成果和现金流量,按原账面价值纳入合并财务报表。7、 现金及现金等价物的确定标准:现金流量表之现金指库存现金以及可以随时用于支付的存款。现金流量表之现金等价物指持有期限不超过 3 个月、流动性强、易于转换为已知金额现金且价值变动风险很小的投资。8、 外币业务和外币报表折算:外币交易按交易发生日的即期汇率将外币金额折算为人民币金额。于资产负债表日,外币货币性项目采用资产负债表日的即期汇率折算为人民币,所产生的折算差额除了为购建或生产符合资本化条件的资产而借入的外币专门借款产生的汇兑差额按资本化的原则处理外,直接计入当期损益。以公允价值计量的外币非货币性项目,采用公允价值确定日的即期汇率折算为人民币,所产生的折算差额,作为公允价值变动直接计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其人民币金额。中船江南重工股份有限公司 2012 年半年度报告9、 金融工具:(1)金融资产1)金融资产分类本公司按投资目的和经济实质对拥有的金融资产分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、应收款项及可供出售金融资产四大类。以公允价值计量且其变动计入当期损益的金融资产是指持有的主要目的为短期内出售的金融资产,在资产负债表中以交易性金融资产列示。持有至到期投资是指到期日固定、回收金额固定或可确定,且管理层有明确意图和能力持有至到期的非衍生金融资产。应收款项是指在活跃市场中没有报价,回收金额固定或可确定的非衍生金融资产。可供出售金融资产包括初始确认时即被指定为可供出售的非衍生金融资产及未被划分为其他类的金融资产。2)金融资产确认与计量金融资产于本公司成为金融工具合同的一方时,按公允价值在资产负债表内确认。以公允价值计量且其变动计入当期损益的金融资产,取得时发生的相关交易费用计入当期损益,其他金融资产的相关交易费用计入初始确认金额。以公允价值计量且其变动计入当期损益的金融资产和可供出售金融资产按照公允价值进行后续计量;贷款和应收款项以及持有至到期投资采用实际利率法,以摊余成本列示。以公允价值计量且其变动计入当期损益的金融资产的公允价值变动计入公允价值变动损益;在资产持有期间所取得的利息或现金股利,确认为投资收益;处置时,其公允价值与初始入账金额之间的差额确认为投资损益,同时调整公允价值变动损益。除减值损失及外币货币性金融资产形成的汇兑损益外,可供出售金融资产公允价值变动直接计入股东权益,待该金融资产终止确认时,原直接计入权益的公允价值变动累计额转入当期损益。可供出售债务工具投资在持有期间按实际利率法计算的利息,以及被投资单位宣告发放的与可供出售权益工具投资相关的现金股利,作为投资收益计入当期损益。3)金融资产减值除以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日对其他金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。以摊余成本计量的金融资产发生减值时,按预计未来现金流量(不包括尚未发生的未来信用损失)现值低于账面价值的差额,计提减值准备。如果有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。当可供出售金融资产的公允价值发生较大幅度或非暂时性下降,原直接计入股东权益的因公允价值下降形成的累计损失予以转出并计入减值损失。对已确认减值损失的可供出售债务工具投资,在期后公允价值上升且客观上与确认原减值损失后发生的事项有关的,原确认的减值损失予以转回并计入当期损益。对已确认减值损失的可供出售权益工具投资,期后公允价值上升直接计入股东权益。4)金融资产转移金融资产满足下列条件之一的,予以终止确认:①收取该金融资产现金流量的合同权利终止;②该金融资产已转移,且本公司将金融资产所有权上几乎所有的风险和报酬转移给转入方;③该金融资产已转移,虽然本公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但是放弃了对该金融资产控制。企业既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,且未放弃对该金融资产控制的,则按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。继续涉入所转移金融资产的程度,是指该金融资产价值变动使企业面临的风险水平。中船江南重工股份有限公司 2012 年半年度报告金融资产整体转移满足终止确认条件的,将所转移金融资产的账面价值,与因转移而收到的对价及原计入其他综合收益的公允价值变动累计额之和的差额计入当期损益。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将因转移而收到的对价及应分摊至终止确认部分的原计入其他综合收益的公允价值变动累计额之和,与分摊的前述账面金额的差额计入当期损益。(2)金融负债本公司的金融负债于初始确认时分类为以公允价值计量且其变动计入当期损益的金融负债和其他金融负债。目前本公司的金融负债全部为其他金融负债。其他金融负债采用实际利率法,按照摊余成本进行后续计量。当金融负债的现时义务全部或部分已经解除时,终止确认该金融负债或义务已解除的部分。终止确认部分的账面价值与支付的对价之间的差额,计入当期损益。(3)金融资产和金融负债的公允价值确定方法1)金融工具存在活跃市场的,活跃市场中的市场报价用于确定其公允价值。在活跃市场上,本公司已持有的金融资产或拟承担的金融负债以现行出价作为相应资产或负债的公允价值;本公司拟购入的金融资产或已承担的金融负债以现行要价作为相应资产或负债的公允价值。金融资产或金融负债没有现行出价和要价,但最近交易日后经济环境没有发生重大变化的,则采用最近交易的市场报价确定该金融资产或金融负债的公允价值。最近交易日后经济环境发生了重大变化时,参考类似金融资产或金融负债的现行价格或利率,调整最近交易的市场报价,以确定该金融资产或金融负债的公允价值。本公司有足够的证据表明最近交易的市场报价不是公允价值的,对最近交易的市场报价作出适当调整,以确定该金融资产或金融负债的公允价值。2)金融工具不存在活跃市场的,采用估值技术确定其公允价值。估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融资产的当前公允价值、现金流量折现法和期权定价模型等。10、 应收款项:(1) 单项金额重大并单项计提坏账准备的应收款项:
                                                  将单项金额超过 1,000 万元且存在减值迹象,或
    单项金额重大的判断依据或金额标准                 期末余额超过该类应收款全部余额 10%的款项视
                                                  为重大应收款项
                                                  根据其未来现金流量现值低于其账面价值的差单项金额重大并单项计提坏账准备的计提方法
                                                  额,计提坏账准备(2) 按组合计提坏账准备应收款项:确定组合的依据:
                     组合名称                                        依据
    账龄组合                                         以应收款项的账龄为信用风险特征划分组合
                                                  应收保证金、职工备用金等基本确定能收回或回基本确定能收回的应收款项
                                                  收风险极小的款项按组合计提坏账准备的计提方法:
                     组合名称                                      计提方法
    账龄组合                                         账龄分析法中船江南重工股份有限公司 2012 年半年度报告
    基本确定能收回的应收款项                         其他方法组合中,采用账龄分析法计提坏账准备的:
            账龄                  应收账款计提比例说明              其他应收款计提比例说明
    1 年以内(含 1 年)       0.5%                              0.5%
    1-2 年                   5%                                5%
    2-3 年                   10%                               10%
    3-4 年                   20%                               20%
    4-5 年                   50%                               50%
    5 年以上                  80%                               80%组合中,采用其他方法计提坏账准备的:
                     组合名称                                        方法说明
    基本确定能收回的应收款项                         不计提坏账准备(3) 单项金额虽不重大但单项计提坏账准备的应收账款:
                                                  单项金额不重大且按照组合计提坏账准备不能反单项计提坏账准备的理由
                                                  映其风险特征的应收款项
                                                  根据其未来现金流量现值低于其账面价值的差坏账准备的计提方法
                                                  额,计提坏账准备11、 存货:(1) 存货的分类本公司存货主要包括原材料、周转材料、在产品、产成品和工程施工(已完工未结算款)等。(2) 发出存货的计价方法其他存货在取得时按实际成本计价;领用或发出原材料,采用先进先出法确定其实际成本;产成品日常核算采用个别计价法。(3) 存货可变现净值的确定依据及存货跌价准备的计提方法期末存货按成本与可变现净值孰低原则计价,对于存货因遭受毁损、全部或部分陈旧过时或销售价格低于成本等原因,预计其成本不可收回的部分,以及承揽工程预计存在的亏损部分,提取存货跌价准备。库存商品及大宗原材料的存货跌价准备按单个存货项目的成本高于其可变现净值的差额提取;其他数量繁多、单价较低的原辅材料按类别提取存货跌价准备。(4) 存货的盘存制度永续盘存制本公司的存货盘存制度为永续盘存制。本公司定期对存货进行清查,盘盈利得和盘亏损失计入当期损益。(5) 低值易耗品和包装物的摊销方法中船江南重工股份有限公司 2012 年半年度报告1) 低值易耗品一次摊销法2) 包装物一次摊销法12、 长期股权投资:(1) 投资成本确定通过同一控制下的企业合并取得的长期股权投资,在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本。通过非同一控制下的企业合并取得的长期股权投资,以在合并(购买)日为取得对被合并(购买)方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值作为合并成本。除上述通过企业合并取得的长期股权投资外,以支付现金取得的长期股权投资,按照实际支付的购买价款作为投资成本;以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为投资成本;投资者投入的长期股权投资,按照投资合同或协议约定的价值作为投资成本;以债务重组、非货币性资产交换等方式取得的长期股权投资,按相关会计准则的规定确定投资成本。(2) 后续计量及损益确认方法本公司对子公司投资采用成本法核算,编制合并财务报表时按权益法进行调整;对合营企业及联营企业投资采用权益法核算;对不具有控制、共同控制或重大影响并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对不具有控制、共同控制或重大影响,但在活跃市场中有报价、公允价值能够可靠计量的长期股权投资,作为可供出售金融资产核算。采用成本法核算时,长期股权投资按初始投资成本计价,追加或收回投资时调整长期股权投资的成本。采用权益法核算时,当期投资损益为应享有或应分担的被投资单位当年实现的净损益的份额。在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,按照本公司的会计政策及会计期间,并抵销与联营企业及合营企业之间发生的内部交易损益按照持股比例计算归属于投资企业的部分,对被投资单位的净利润进行调整后确认。对于首次执行日之前已经持有的对联营企业及合营企业的长期股权投资,如存在与该投资相关的股权投资借方差额,还应扣除按原剩余期限直线摊销的股权投资借方差额,确认投资损益。本公司对因减少投资等原因对被投资单位不再具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,改按成本法核算;对因追加投资等原因能够对被投资单位实施控制的长期股权投资,也改按成本法核算;对因追加投资等原因能够对被投资单位实施共同控制或重大影响但不构成控制的,或因处置投资等原因对被投资单位不再具有控制但能够对被投资单位实施共同控制或重大影响的长期股权投资,改按权益法核算。处置长期股权投资,其账面价值与实际取得价款的差额,计入当期投资收益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期投资收益。(3) 确定对被投资单位具有共同控制、重大影响的依据中船江南重工股份有限公司 2012 年半年度报告共同控制是指按合同约定对某项经济活动所共有的控制。共同控制的确定依据主要为任何一个合营方均不能单独控制合营企业的生产经营活动;涉及合营企业基本经营活动的决策需要各合营方一致同意等。重大影响是指对被投资单位的财务和经营政策有参与决策的权力,但并不能控制或与其他方一起共同控制这些政策的制定。重大影响的确定依据主要为本公司直接或通过子公司间接拥有被投资单位 20%(含)以上但低于 50%的表决权股份,如果有明确证据表明该种情况下不能参与被投资单位的生产经营决策,则不能形成重大影响。(4) 减值测试方法及减值准备计提方法资产负债表日,若因市价持续下跌或被投资单位经营状况恶化等原因使长期股权投资存在减值迹象时,根据单项长期股权投资的公允价值减去处置费用后的净额与长期股权投资预计未来现金流量的现值两者之间较高者确定长期股权投资的可收回金额。长期股权投资的可收回金额低于账面价值时,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。长期股权投资减值损失一经确认,在以后会计期间不再转回。13、 投资性房地产:本公司投资性房地产包括已出租的房屋建筑物。本公司投资性房地产按其成本作为入账价值,外购投资性房地产的成本包括购买价款、相关税费和可直接归属于该资产的其他支出;自行建造投资性房地产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。本公司对投资性房地产采用成本模式进行后续计量,按其预计使用寿命及净残值率采用平均年限法计提折旧或摊销。投资性房地产的预计使用寿命、净残值率及年折旧(摊销)率如下:
    类   别                    折旧年限(年)         预计残值率(%)    年折旧率(%)
    房屋建筑物                 40                     4                  2.4当投资性房地产的用途改变为自用时,则自改变之日起,将该投资性房地产转换为固定资产或无形资产。自用房地产的用途改变为赚取租金或资本增值时,则自改变之日起,将固定资产或无形资产转换为投资性房地产。发生转换时,以转换前的账面价值作为转换后的入账价值。当投资性房地产被处置,或者永久退出使用且预计不能从其处置中取得经济利益时,终止确认该项投资性房地产。投资性房地产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。14、 固定资产:(1) 固定资产确认条件、计价和折旧方法:固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。固定资产以取得时的实际成本入账,并从其达到预定可使用状态的次月起,采用直线法(年限平均法)提取折旧。(2) 各类固定资产的折旧方法:
          类别             折旧年限(年)              残值率(%)         年折旧率(%)中船江南重工股份有限公司 2012 年半年度报告
    房屋及建筑物         10-40                       4—5             2.38—9.60
    机器设备             5—15                       4—5             6.33—19.20
    电子设备             5—15                       4—5             6.33—19.20
    运输设备             5—10                       4—5             9.50—19.20
    其他设备             5—12                       4—5             7.92—19.20(3) 固定资产的减值测试方法、减值准备计提方法资产负债表日,固定资产按照账面价值与可收回金额孰低计价。若单项固定资产的可收回金额低于账面价值,将资产的账面价值减记至可收回金额,减记的金额确认为资产减值损失,计入当期损益,同时计提相应的资产减值准备。固定资产减值损失一经确认,在以后会计期间不再转回。(4) 融资租入固定资产的认定依据、计价方法如果租赁条款在实质上将与租赁资产所有权有关的全部风险和报酬转移给承租人,该租赁为融资租赁。融资租赁中,在租赁开始日本公司将租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。初始直接费用计入租入资产价值。未确认融资费用在租赁期内各个期间采用实际利率法计算确认当期的融资费用。本公司采用与自有固定资产相一致的折旧政策计提租赁资产折旧。(5) 其他说明本公司固定资产按成本进行初始计量。其中,外购的固定资产的成本包括买价、进口关税等相关税费,以及为使固定资产达到预定可使用状态前所发生的可直接归属于该资产的其他支出。自行建造固定资产的成本,由建造该项资产达到预定可使用状态前所发生的必要支出构成。投资者投入的固定资产,按投资合同或协议约定的价值作为入账价值,但合同或协议约定价值不公允的按公允价值入账。购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确定。实际支付的价款与购买价款的现值之间的差额,除应予资本化的以外,在信用期间内计入当期损益。当固定资产被处置、或者预期通过使用或处置不能产生经济利益时,终止确认该固定资产。固定资产出售、转让、报废或毁损的处置收入扣除其账面价值和相关税费后的金额计入当期损益。15、 在建工程:在建工程按实际发生的成本计量。自营建筑工程按直接材料、直接工资、直接施工费等计量;出包建筑工程按应支付的工程价款等计量;设备安装工程按所安装设备的价值、安装费用、工程试运转等所发生的支出等确定工程成本。在建工程成本还包括应当资本化的借款费用和汇兑损益。在建工程在达到预定可使用状态之日起,根据工程预算、造价或工程实际成本等,按估计的价值结转固定资产,次月起开始计提折旧,待办理了竣工决算手续后再对固定资产原值差异进行调整。16、 借款费用:借款费用包括借款利息、折价或溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。中船江南重工股份有限公司 2012 年半年度报告可直接归属于符合资本化条件的资产的购建或者生产的借款费用,在资产支出已经发生、借款费用已经发生、为使资产达到预定可使用或可销售状态所必要的购建或生产活动已经开始时,开始资本化;当购建或生产符合资本化条件的资产达到预定可使用或可销售状态时,停止资本化。其余借款费用在发生当期确认为费用。专门借款当期实际发生的利息费用,扣除尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额予以资本化;一般借款根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,确定资本化金额。资本化率根据一般借款加权平均利率计算确定。符合资本化条件的资产,是指需要经过相当长时间(通常指 1 年以上)的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。如果符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过 3个月,暂停借款费用的资本化,直至资产的购建或生产活动重新开始。17、 无形资产:本公司无形资产包括土地使用权、软件等,按取得时的实际成本计量,其中,购入的无形资产,按实际支付的价款和相关的其他支出作为实际成本;投资者投入的无形资产,按投资合同或协议约定的价值确定实际成本,但合同或协议约定价值不公允的,按公允价值确定实际成本。土地使用权从出让起始日起,按其出让年限平均摊销;软件等其他无形资产按预计使用年限、合同规定的受益年限和法律规定的有效年限三者中最短者分期平均摊销。摊销金额按其受益对象计入相关资产成本和当期损益。使用寿命有限的无形资产摊销方法如下:
    类别                          使用寿命            摊销方法      备注
    土地使用权                    50                  直线法
    软件                          5                   直线法对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核,如发生改变,则作为会计估计变更处理。在每个会计期间对使用寿命不确定的无形资产的预计使用寿命进行复核,如有证据表明无形资产的使用寿命是有限的,则估计其使用寿命并在预计使用寿命内摊销。18、 预计负债:当与对外担保、商业承兑汇票贴现、未决诉讼或仲裁、产品质量保证等或有事项相关的业务同时符合以下条件时,本公司将其确认为负债:该义务是本公司承担的现时义务;该义务的履行很可能导致经济利益流出企业;该义务的金额能够可靠地计量。预计负债按照履行相关现时义务所需支出的最佳估计数进行初始计量,并综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。每个资产负债表日对预计负债的账面价值进行复核,如有改变则对账面价值进行调整以反映当前最佳估计数。19、 收入:本公司的营业收入主要包括销售商品收入、提供劳务收入、让渡资产使用权收入和建造合同收入,收入确认原则如下:(1) 本公司在已将商品所有权上的主要风险和报酬转移给购货方、本公司既没有保留通常中船江南重工股份有限公司 2012 年半年度报告与所有权相联系的继续管理权、也没有对已售出的商品实施有效控制、收入的金额能够可靠地计量、相关的经济利益很可能流入企业、相关的已发生或将发生的成本能够可靠地计量时,确认销售商品收入的实现。(2) 本公司在劳务总收入和总成本能够可靠地计量、与劳务相关的经济利益很可能流入本公司、劳务的完成进度能够可靠地确定时,确认劳务收入的实现。在资产负债表日,提供劳务交易的结果能够可靠估计的,按完工百分比法确认相关的劳务收入,完工百分比按已完工作的测量/已经提供的劳务占应提供劳务总量的比例确定;提供劳务交易结果不能够可靠估计、已经发生的劳务成本预计能够得到补偿的,按已经发生的能够得到补偿的劳务成本金额确认提供劳务收入,并结转已经发生的劳务成本;提供劳务交易结果不能够可靠估计、已经发生的劳务成本预计全部不能得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。(3) 与交易相关的经济利益很可能流入本公司、收入的金额能够可靠地计量时,确认让渡资产使用权收入的实现。本公司在合同总收入能够可靠计量、与合同相关的经济利益很可能流入本公司、实际发生的合同成本能够清楚区分和可靠计量、合同完工进度和为完成合同尚需发生的成本能够可靠确定时,于资产负债表日按完工百分比法确认合同收入和合同费用。采用完工百分比法时,合同完工进度根据已经完成的合同工作量占合同预计总工作量的比例确定。建造合同的结果不能可靠地估计时,如果合同成本能够收回的,合同收入根据能够收回的实际合同成本加以确认,合同成本在其发生的当期确认为费用;如果合同成本不可能收回的,应在发生时立即确认为费用,不确认收入。本公司于期末对建造合同进行检查,如果建造合同预计总成本将超过合同预计总收入时,提取损失准备,将预计损失确认为当期费用。20、 政府补助:政府补助在本公司能够满足其所附的条件以及能够收到时予以确认。政府补助为货币性资产的,按照实际收到的金额计量,对于按照固定的定额标准拨付的补助,按照应收的金额计量;政府补助为非货币性资产的,按照公允价值计量,公允价值不能可靠取得的,按照名义金额(1 元)计量。与资产相关的政府补助确认为递延收益,并在相关资产使用寿命内平均分配计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间计入当期损益;用于补偿已发生的相关费用或损失的,直接计入当期损益。21、 递延所得税资产/递延所得税负债:本公司递延所得税资产和递延所得税负债根据资产和负债的计税基础与其账面价值的差额(暂时性差异)计算确认。对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损和税款抵减,视同暂时性差异确认相应的递延所得税资产。于资产负债表日,递延所得税资产和递延所得税负债,按照预期收回该资产或清偿该负债期间的适用税率计量。本公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。对已确认的递延所得税资产,当预计到未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产时,应当减记递延所得税资产的账面价值。在很可能获得足够的应纳税所得额时,减记的金额予以转回。22、 经营租赁、融资租赁:本公司在租赁开始日将租赁分为融资租赁和经营租赁。本公司目前所涉及的租赁均为经营租
         中船江南重工股份有限公司 2012 年半年度报告
         赁。
         经营租赁是指除融资租赁以外的其他租赁。本公司作为承租方的租金在租赁期内的各个期间
         按直线法计入相关资产成本或当期损益,本公司作为出租方的租金在租赁期内的各个期间按
         直线法确认为收入。
         23、 主要会计政策、会计估计的变更
         (1) 会计政策变更
         无
         (2) 会计估计变更
         无
         24、 前期会计差错更正
         (1) 追溯重述法
         无
         (2) 未来适用法
         无
         (四) 税项:
         1、 主要税种及税率
                       税种                              计税依据                            税率
          增值税                            提供加工、修理修配劳务              17%
          营业税                            应税劳务收入                        3%、5%
          城市维护建设税                    应交流转税额                        7%
          企业所得税                        应纳税所得额                        15%、25%
         2、 税收优惠及批文
         本公司于 2011 年 11 月 28 日经上海市科学技术委员会、上海市财政局、上海市国家税务局
         和上海市地方税务局认定为高新技术企业(有效期为 3 年),2011 年度享受企业所得税减按
         15%计缴的税收优惠政策。
         本公司全资子企业上海江南船用电气设备厂,注册于上海市浦东新区,原享受低税率优惠政
         策,自 2008 年 1 月 1 日起,在新税法施行后 5 年内逐步过渡到法定税率,2012 年按 25%税
         率执行。
         (五) 企业合并及合并财务报表
         1、 子公司情况
         (1) 通过设立或投资等方式取得的子公司
                                                                                 单位:元 币种:人民币
                                                                         持股
    子公司   子公    注    业                    经营     期末实际出    实          表决   是                  少数   从
                               注册资本                                                     少数股东权益
    全称    司类    册    务                    范围        资额       质          权比   否                  股东   母
                                                                         比例中船江南重工股份有限公司 2012 年半年度报告
    型     地    性                                  上   (%)   例(%)   合   权益   公
              质                                  构                 并   中用   司
                                                  成                 报   于冲   所
                                                  对                 表   减少   有
                                                  子                      数股   者
                                                  公                      东损   权
                                                  司                      益的   益
                                                  净                      金额   冲
                                                  投                             减
                                                  资                             子
                                                  的                             公
                                                  其                             司
                                                  他                             少
                                                  项                             数
                                                  目                             股
                                                  余                             东
                                                  额                             分
                                                                                 担
                                                                                 的
                                                                                 本
                                                                                 期
                                                                                 亏
                                                                                 损
                                                                                 超
                                                                                 过
                                                                                 少
                                                                                 数
                                                                                 股
                                                                                 东
                                                                                 在
                                                                                 该
                                                                                 子
                                                                                 公
                                                                                 司
                                                                                 期
                                                                                 初
                                                                                 所
                                                                                 有
                                                                                 者
                                                                                 权
                                                                                 益
                                                                                 中
                                                                                 所
                                                                                 享
           中船江南重工股份有限公司 2012 年半年度报告
                                                                                                                                        有
                                                                                                                                        份
                                                                                                                                        额
                                                                                                                                        后
                                                                                                                                        的
                                                                                                                                        余
                                                                                                                                        额江 南 德
                   南                           船用瑞斯(南
           控 股   通     制                    设备通)船用
           子 公   如     造   150,000,000.00   制造     75,000,000.00           50.00        50.00   是        80,756,677.26设 备 制
           司      皋     业                    与销造 有 限
                   市                           售公司
                                                制
                                                造、
                   上                           销
    上 海 江           海                           售、
           全 资          制
    南 船 用           浦                           安装
           子 公          造     8,000,000.00            14,292,000.00          100.00       100.00   是
    电 气 设           东                           和维
           司             业
    备厂               新                           修船
                   区                           用电
                                                气设
                                                备
           (六) 合并财务报表项目注释
           1、 货币资金
                                                                                                                单位:元
                                                 期末数                                                    期初数
                   项目
                               外币金额         折算率       人民币金额           外币金额            折算率          人民币金额
            现金:                 /                 /            156,721.24             /                  /              73,105.20
            人民币                 /                 /            156,721.24             /                  /              73,105.20
            银行存款:             /                 /      200,956,091.69               /                  /       314,150,809.80
            人民币                 /                 /      197,103,184.73               /                  /       314,085,531.87
            欧元               483,885.99        7.8710          3,808,666.63       2,600.66               8.1625          21,227.89
            美元                 6,994.63        6.3249            44,240.33        6,991.07               6.3009          44,050.04
            其他货币资
                                   /                 /       18,814,449.75               /                  /                   47.72
            金:
            人民币                 /                 /       18,814,449.75               /                  /                   47.72
                   合计            /                 /      219,927,262.68               /                  /       314,223,962.72
           2、 应收票据:
           (1) 应收票据分类
                                                                                             单位:元 币种:人民币中船江南重工股份有限公司 2012 年半年度报告
                种类                                    期末数                                  期初数
    银行承兑汇票                                                     800,000.00                             6,671,250.00
    商业承兑汇票                                                    6,596,816.31
                合计                                             7,396,816.31                            6,671,250.00(2) 因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况
                                                                                单位:元 币种:人民币
    出票单位                出票日期                   到期日                   金额                    备注公司已经背书给其他方但尚未到期的票据江苏熔盛重工有
                        2012 年 3 月 1 日        2012 年 9 月 1 日               4,967,500.00限公司
    江苏熔盛重工有                                  2012 年 12 月 28
                        2012 年 6 月 28 日                                       2,608,000.00
    限公司                                          日江苏东方重工有
                        2012 年 3 月 15 日       2012 年 9 月 15 日              2,000,000.00限公司
    上海船厂船舶有                                  2012 年 11 月 28
                        2012 年 5 月 28 日                                       1,452,960.07
    限公司                                          日
    江苏熔盛重工有                                  2012 年 11 月 21
                        2012 年 5 月 22 日                                        960,000.00
    限公司                                          日
        合计                       /                      /                     11,988,460.07                /3、 应收账款:(1) 应收账款按种类披露:
                                                                                单位:元 币种:人民币
                               期末数                                                   期初数
                账面余额                     坏账准备                   账面余额                      坏账准备
    种类                                                     比                                                      比
                             比例                                                    比例
               金额                         金额          例          金额                            金额        例
                             (%)                                                     (%)
                                                         (%)                                                     (%)按组合计提坏账准备的应收账款:账龄
        353,654,958.64       100.00     10,560,428.98    2.99    410,536,934.99      100.00     18,468,458.16    4.50组合组合
        353,654,958.64       100.00     10,560,428.98    2.99    410,536,934.99      100.00     18,468,458.16    4.50小计
    合计   353,654,958.64         /        10,560,428.98     /      410,536,934.99         /       18,468,458.16     /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                                单位:元 币种:人民币
                                       期末数                                               期初数
    账龄                 账面余额                                               账面余额
                                                     坏账准备                                            坏账准备
                      金额             比例(%)                             金额             比例(%)中船江南重工股份有限公司 2012 年半年度报告1 年以内其中:
    1 年以内      267,749,506.87                  75.71    1,353,342.57     282,671,310.82       68.86       1,413,356.551 年以内
               267,749,506.87                  75.71    1,353,342.57     282,671,310.82       68.86       1,413,356.55小计
    1至2年            72,266,510.07               20.43    3,613,325.53        86,827,258.88     21.15       4,341,362.95
    2至3年             4,600,435.72                1.30        460,043.58      27,646,505.10        6.73     2,764,650.51
    3至4年             2,858,145.80                0.81        571,629.16       1,274,000.00        0.31       254,800.00
    4至5年             1,274,000.00                0.36        637,000.00
    5 年以上           4,906,360.18                1.39    3,925,088.14        12,117,860.19        2.95     9,694,288.15
    合计       353,654,958.64              100.00      10,560,428.98     410,536,934.99      100.00      18,468,458.16(2) 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                   单位:元 币种:人民币
                                                  期末数                                      期初数
       单位名称
                                        金额             计提坏账金额                 金额              计提坏账金额江南造船(集团)有限责
                                   49,651,276.83                 934,533.76        40,013,875.62            947,363.03任公司
            合计                   49,651,276.83                 934,533.76        40,013,875.62            947,363.03(3) 应收账款金额前五名单位情况
                                                                                   单位:元 币种:人民币
                                                                                                   占应收账款总额
    单位名称              与本公司关系                      金额                   年限
                                                                                                     的比例(%)
    上海江南长兴重                                                              1 年内;1-2 年;2-3
                         同一最终控制人                 116,625,013.72                                          32.98
    工有限责任公司                                                              年
    江南造船(集团)有                                                            1 年内;1-2 年;2-3
                         控股股东                           49,651,276.83                                       14.04
    限责任公司                                                                  年江苏德瑞斯华海
    船用设备有限公          同一最终控制人                     27,454,998.55    1 年内;1-2 年                        7.76司上海德瑞斯华海
    船用设备有限公          同一最终控制人                     21,614,986.71    1 年内;1-2 年                        6.11司上海机场(集团)
                  非关联方                                  19,111,594.83    1-2 年;3-4 年                        5.40有限公司
        合计                        /                   234,457,870.64                /                         66.29(4) 应收关联方账款情况
                                                                                   单位:元 币种:人民币
                                                                                             占应收账款总额的比例
          单位名称                      与本公司关系                        金额
                                                                                                     (%)中船江南重工股份有限公司 2012 年半年度报告广州中船南沙龙穴建设
                              同一最终控制人                           593,177.97                          0.17发展有限责任公司上海江南长兴造船有限
                              同一最终控制人                          9,009,452.44                         2.55责任公司上海江南长兴重工有限
                              同一最终控制人                       116,625,013.72                        32.98责任公司中船第九设计研究院工
                              同一最终控制人                           618,496.00                          0.17程有限公司江南造船(集团)有限责
                              控股股东                               49,651,276.83                       14.04任公司上海外高桥造船有限公
                              同一最终控制人                          7,876,194.25                         2.23司江苏德瑞斯华海船用设
                              同一最终控制人                         27,454,998.55                         7.76备有限公司广州中船黄埔造船有限
                              同一最终控制人                          2,301,370.00                         0.65公司上海德瑞斯华海船用设
                              同一最终控制人                         21,614,986.71                         6.11备有限公司华海船用货物通道设备
                              同一最终控制人                           226,975.00                          0.06有限公司
            合计                          /                        235,971,941.47                        66.724、 其他应收款:(1) 其他应收款按种类披露:
                                                                          单位:元 币种:人民币
                                      期末数                                         期初数
                      账面余额                  坏账准备               账面余额                 坏账准备
    种类
                                 比例                    比例                     比例                   比例
                    金额                       金额                  金额                     金额
                                 (%)                     (%)                      (%)                    (%)按组合计提坏账准备的其他应收账款:基本确定能收回的
                   498,329.95     7.13            0.00     0.00    661,116.94        9.67其他应收款
    账龄组合      6,486,613.10      92.87    194,733.75       3.00   6,178,483.41    90.33     391,019.90     6.33
    组合小计      6,984,943.05     100.00    194,733.75       2.79   6,839,600.35   100.00     391,019.90     5.72
    合计       6,984,943.05       /       194,733.75       /      6,839,600.35       /      391,019.90     /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                          单位:元 币种:人民币
                                  期末数                                             期初数
    账龄                   账面余额                                      账面余额
                                                  坏账准备                                        坏账准备
                    金额         比例(%)                             金额         比例(%)中船江南重工股份有限公司 2012 年半年度报告1 年以内其中:
    1 年以内       4,865,174.19           75.00        21,434.81     4,395,288.11              71.13        21,976.441 年以内小
                4,865,174.19           75.00        21,434.81     4,395,288.11              71.13        21,976.44计
    1至2年         1,338,315.00           20.63        66,915.75     1,194,321.39              19.33        59,716.07
    2至3年           102,085.91            1.57        10,208.59        92,085.91               1.49         9,208.59
    3至4年                                                             162,186.00               2.63        32,437.20
    4至5年           162,186.00            2.50        81,093.00
    5 年以上             18,852.00         0.29        15,081.60       334,602.00               5.42       267,681.60
    合计        6,486,613.10           99.99    194,733.75        6,178,483.41             100.00       391,019.90组合中,采用其他方法计提坏账准备的其他应收账款:
                                                                             单位:元 币种:人民币
              组合名称                              账面余额                                 坏账准备
    基本确定能收回的其他应收款                                     498,329.95                                    0.00
                合计                                            498,329.95                                    0.00(2) 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                             单位:元 币种:人民币
                                               期末数                                        期初数
            单位名称
                                       金额           计提坏账金额                  金额            计提坏账金额江南造船(集团)有限责任公
                                        86,787.26                433.94             63,725.36              318.63司
               合计                     86,787.26                433.94             63,725.36              318.63(3) 其他应收款金额前五名单位情况
                                                                             单位:元 币种:人民币
                                                                                                占其他应收款总
    单位名称               与本公司关系              金额                    年限
                                                                                                  额的比例(%)如皋沿江开发投
                          非关联单位                 1,000,000.00    1 年内                                 14.32资有限公司南通润邦重机有
                          非关联单位                 1,000,000.00    1 年内                                 14.32限公司上海海鸿福船物
                          非关联单位                  354,103.70     1 年内                                   5.07业管理有限公司上海长南劳务服
                          非关联单位                  269,306.30     1 年内                                   3.86务有限公司江苏铁流有限公
                          非关联单位                  200,000.00     1 年内                                   2.86司
        合计                      /                  2,823,410.00               /                           40.43中船江南重工股份有限公司 2012 年半年度报告(4) 应收关联方款项
                                                                            单位:元 币种:人民币
                                                                                        占其他应收账款总额的
        单位名称                     与本公司关系                    金额
                                                                                              比例(%)江南造船(集团)有限责
                           控股股东                                         86,787.26                        1.24任公司
            合计                          /                                 86,787.26                        1.245、 预付款项:(1) 预付款项按账龄列示
                                                                            单位:元 币种:人民币
                                       期末数                                           期初数
      账龄
                          金额                  比例(%)                      金额                比例(%)
    1 年以内               88,934,713.38                     99.42         40,522,543.88                       89.51
    1至2年                    516,904.49                        0.58             221,700.00                     0.49
    2至3年                                                                         2,080.00                     0.01
    3 年以上                                                                   4,524,000.00                     9.99
      合计              89,451,617.87                    100.00         45,270,323.88                      100.00(2) 预付款项金额前五名单位情况
                                                                            单位:元 币种:人民币
      单位名称          与本公司关系                  金额                    时间               未结算原因舞阳钢铁有限责
                      非关联单位                     25,490,000.00   1 年内                   未发货任公司江苏中舟海洋工
                      非关联单位                     15,180,480.00   1 年内                   工程未结算程有限公司扬州市冉华贸易
                      非关联单位                     12,874,296.31   1 年内                   未发货有限公司上海启航工贸有
                      非关联单位                      7,497,542.50   1 年内                   未发货限公司如皋港经济开发
                      非关联单位                      4,524,000.00   1 年内                   土地款有限公司
        合计                     /                   65,566,318.81              /                      /(3) 本报告期预付款项中持有公司 5%(含 5%)以上表决权股份的股东单位情况
    本报告期预付账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。6、 存货:(1) 存货分类
                                                                            单位:元 币种:人民币
    项                        期末数                                                    期初数中船江南重工股份有限公司 2012 年半年度报告
    目          账面余额        跌价准备         账面价值          账面余额         跌价准备        账面价值原
    材     15,042,019.11                       15,042,019.11     30,558,404.96                     30,558,404.96料在
    产    214,755,075.25                      214,755,075.25    207,379,251.42                    207,379,251.42品工程
       220,282,745.76      1,016,979.14    219,265,766.62    180,243,878.08     2,011,912.36   178,231,965.72施工其
        63,874,747.20                       63,874,747.20     12,668,615.31                     12,668,615.31他合
       513,954,587.32      1,016,979.14    512,937,608.18    430,850,149.77     2,011,912.36   428,838,237.41计(2) 存货跌价准备
                                                                            单位:元 币种:人民币
                                                                    本期减少
    存货种类         期初账面余额           本期计提额                                           期末账面余额
                                                             转回               转销
    工程施工               2,011,912.36                                           994,933.22        1,016,979.14
      合计              2,011,912.36                                           994,933.22        1,016,979.14(3) 存货跌价准备情况
                        计提存货跌价准备的      本期转回存货跌价准备的          本期转回金额占该项存货期
       项目
                                依据                      原因                      末余额的比例(%)
                        材料成本增加,合同
    工程施工               预计总成本大于合同
                        收入7、 可供出售金融资产:(1) 可供出售金融资产情况
                                                                            单位:元 币种:人民币
                 项目                           期末公允价值                           期初公允价值
    可供出售权益工具                                           44,395,920.00                       47,212,920.00
                 合计                                       44,395,920.00                       47,212,920.008、 对合营企业投资和联营企业投资:
                                                                            单位:元 币种:人民币
    被   本企      本企
                                                             期末净资产总      本期营业收入
    投   业持      业在     期末资产总额      期末负债总额                                          本期净利润
                                                                 额                总额
    资   股        被投中船江南重工股份有限公司 2012 年半年度报告
    单           资单
    位   比例    位表
    名   (%)     决权
    称           比例
              (%)一、合营企业二、联营企业上海中船环境
      40.00   40.00    21,618,325.42     4,526,749.90    17,091,575.52     1,242,395.50    166,619.18工程有限公司南京中船绿洲
      33.33   33.33   192,020,854.78   121,854,377.22    70,166,477.56   125,285,787.05   1,952,519.47环保有限公司上海江南船舶
      45.00   45.00   348,354,522.44   228,469,464.82   119,885,057.62   129,308,353.65   6,846,508.23管业有限公司中船江南重工股份有限公司 2012 年半年度报告上海中船防火防腐
      47.62     47.62     8,005,433.03     2,191,107.16     5,814,325.87       4,696,092.64       66,040.74工程技术有限公司广州龙穴管
      28.57     28.57   76,810,683.93     12,725,241.05    64,085,442.88      15,100,467.90   -4,596,991.77业有限公司9、 长期股权投资:(1) 长期股权投资情况按成本法核算:
                                                                          单位:元 币种:人民币
                                                                                       在被投      在被投
    被投资                                       增减变                        减值准     资单位      资单位
               投资成本        期初余额                    期末余额
    单位                                         动                            备       持股比      表决权
                                                                                         例        比例上海银
                729,139.20      729,139.20                  729,139.20                    0.02         0.02行上海染料研究
              10,282,850.00   10,282,850.00               10,282,850.00                  15.00       15.00所有限公司上海江
                 10,000.00       10,000.00                   10,000.00                    0.20         0.20南三淼中船江南重工股份有限公司 2012 年半年度报告生物工程有限公司北京中船信息
               400,000.00       400,000.00                   400,000.00                     2.50       2.50科技有限公司按权益法核算:
                                                                          单位:元 币种:人民币
                                                                                                      在被
                                                                                              在被
                                                                                                      投资
    被投                                                                                本期     投资
                                                                              减值                    单位
    资单       投资成本         期初余额         增减变动        期末余额               现金     单位
                                                                              准备                    表决
    位                                                                                  红利     持股
                                                                                                      权比
                                                                                              比例
                                                                                                        例上 海中 船环 境
            6,000,000.00     6,769,982.54       66,647.67     6,836,630.21                    40.00   40.00工 程有 限公司南 京中 船绿 洲
           13,332,000.00    23,782,259.88      650,774.74    24,433,034.62                    33.33   33.33环 保有 限公司上 海江 南船 舶
           36,000,000.00    50,867,347.22    3,080,928.71    53,948,275.93                    45.00   45.00管 业有 限公司
    上   海
    中   船
    防   火
    防   腐
            2,000,000.00     2,737,342.90       31,448.61     2,768,791.51                    47.62   47.62
    工   程
    技   有
    限   公司广 州
           20,000,000.00    19,623,271.57    -1,313,360.55   18,309,911.02                    28.57   28.57龙 穴中船江南重工股份有限公司 2012 年半年度报告管 业有 限公司10、 投资性房地产:(1) 按成本计量的投资性房地产
                                                                   单位:元 币种:人民币
         项目           期初账面余额         本期增加额           本期减少额       期末账面余额
    一、账面原值合计         15,440,907.50                                              15,440,907.50
    1.房屋、建筑物           15,440,907.50                                              15,440,907.502.土地使用权二、累计折旧和累
                            3,335,235.89          185,290.86                          3,520,526.75计摊销合计
    1.房屋、建筑物             3,335,235.89          185,290.86                          3,520,526.752.土地使用权三、投资性房地产
                          12,105,671.61           -185,290.86                        11,920,380.75账面净值合计
    1.房屋、建筑物           12,105,671.61           -185,290.86                        11,920,380.752.土地使用权四、投资性房地产减值准备累计金额合计1.房屋、建筑物2.土地使用权五、投资性房地产
                          12,105,671.61           -185,290.86                        11,920,380.75账面价值合计
    1.房屋、建筑物           12,105,671.61           -185,290.86                        11,920,380.752.土地使用权本期折旧和摊销额:185,290.86 元。11、 固定资产:(1) 固定资产情况
                                                                   单位:元 币种:人民币
         项目         期初账面余额            本期增加              本期减少       期末账面余额一、账面原值合
                     1,073,792,738.57              2,808,321.08       614,843.47   1,075,986,216.18计:其中:房屋及建
                       615,074,107.48                                               615,074,107.48筑物
    机器设备          350,379,521.42              2,506,098.03       533,433.03    352,352,186.42
    运输工具           33,461,422.53                 43,296.05                      33,504,718.58
    电气设备           57,687,540.26                 10,826.49        81,410.44     57,616,956.31中船江南重工股份有限公司 2012 年半年度报告
    其他设备           17,190,146.88                  248,100.51                    17,438,247.39
                                         本期
                                                   本期计提
                                         新增二、累计折旧合
                       299,346,435.23             20,607,220.92     424,164.93      319,529,491.22计:其中:房屋及建
                        65,247,098.51              7,744,486.14                      72,991,584.65筑物
    机器设备          185,345,699.55              8,691,115.91     354,075.99      193,682,739.47
    运输工具           13,004,886.77              1,412,986.37                      14,417,873.14
    电气设备           25,600,307.87              1,896,196.35      70,088.94       27,426,415.28
    其他设备           10,148,442.53                  862,436.15                    11,010,878.68三、固定资产账
                       774,446,303.34              /                 /              756,456,724.96面净值合计其中:房屋及建
                       549,827,008.97              /                 /              542,082,522.83筑物
    机器设备          165,033,821.87              /                 /              158,669,446.95
    运输工具           20,456,535.76              /                 /               19,086,845.44
    电气设备           32,087,232.39              /                 /               30,190,541.03
    其他设备            7,041,704.35              /                 /                6,427,368.71四、减值准备合
                           752,429.02              /                 /                 650,866.49计其中:房屋及建
                           497,083.14              /                 /                 497,083.14筑物
    机器设备              255,345.88              /                 /                 153,783.35
    运输工具                                      /                 /
    电气设备                                      /                 /
    其他设备                                      /                 /五、固定资产账
                       773,693,874.32              /                 /              755,805,858.47面价值合计其中:房屋及建
                       549,329,925.83              /                 /              541,585,439.69筑物
    机器设备          164,778,475.99              /                 /              158,515,663.60
    运输工具           20,456,535.76              /                 /               19,086,845.44
    电气设备           32,087,232.39              /                 /               30,190,541.03
    其他设备            7,041,704.35              /                 /                6,427,368.71本期折旧额:20,607,220.92 元。本期由在建工程转入固定资产原价为:946,862.92 元。(2) 未办妥产权证书的固定资产情况
              项目                       未办妥产权证书原因              预计办结产权证书时间
    长兴岛机加工工场                  长兴项目整体统一办理
    长兴岛切割加工工场                长兴项目整体统一办理中船江南重工股份有限公司 2012 年半年度报告
    长兴岛液罐装焊工场                 长兴项目整体统一办理
    长兴岛综合办公楼                   长兴项目整体统一办理
    长兴岛生产辅助楼                   长兴项目整体统一办理
    长兴岛液罐装焊平台                 长兴项目整体统一办理
    长兴岛泵水、运出平台               长兴项目整体统一办理江南德瑞斯办公楼、食堂、浴室、 未办理竣工决算及部分占用土
    土建增加工程                   地手续未办理
                                    未办理竣工决算及部分占用土江南德瑞斯油漆仓库
                                    地手续未办理
                                    未办理竣工决算及部分占用土江南德瑞斯中心配电站
                                    地手续未办理
                                    未办理竣工决算及部分占用土江南德瑞斯空压站房
                                    地手续未办理
                                    未办理竣工决算及部分占用土江南德瑞斯涂装车间
                                    地手续未办理
                                    未办理竣工决算及部分占用土江南德瑞斯外场打、中合拢平台
                                    地手续未办理
                                    未办理竣工决算及部分占用土江南德瑞斯办公楼
                                    地手续未办理
                                    未办理竣工决算及部分占用土江南德瑞斯劳务工宿舍楼
                                    地手续未办理12、 在建工程:(1) 在建工程情况
                                                                          单位:元 币种:人民币
                                期末数                                            期初数
    项目
                账面余额       减值准备       账面净值          账面余额          减值准备    账面净值
    在建工程     29,892,414.45                  29,892,414.45    20,165,918.80                  20,165,918.80(2) 重大在建工程项目变动情况
                                                                          单位:元 币种:人民币
    项目名称           期初数          本期增加        转入固定资产            资金来源         期末数如皋舱口盖基
                   16,043,915.31      8,285,316.28           783,393.36    自筹              23,545,838.23地
    机舱单元项目         851,132.00                                           自筹                851,132.00
    舾装中心项目         432,831.00                                           自筹                432,831.00其他设备购建
                     2,838,040.49     2,388,042.29           163,469.56    自筹               5,062,613.22项目
      合计         20,165,918.80     10,673,358.57           946,862.92            /         29,892,414.4513、 固定资产清理:
                                                                          单位:元 币种:人民币中船江南重工股份有限公司 2012 年半年度报告
            项目                期初账面价值               期末账面价值                 转入清理的原因
    世博会搬迁损失                     148,115,179.92                148,115,179.92   注
    设备报废                               432,289.41                   521,405.42    已报废未清理完毕
            合计                    148,547,469.33                148,636,585.34                 /注:世博会搬迁损失年末余额 148,115,179.92 元。因上海世博会建设需要,自 2007 年 10 月起,公司所属搬迁范围内的压力容器车间和机械制造车间逐渐搬迁至上海市长兴岛。随着搬迁进度,老厂区不需用固定资产陆续结转入固定资产清理,停止计提折旧。2007 年 12 月底,中船集团前期已垫付动迁补偿款(长期应付款)191,820,000.00 元。目前,由于与上海市政府有关搬迁谈判尚无结果,公司未对固定资产清理项下的世博会搬迁损失余额进行处理。14、 无形资产:(1) 无形资产情况
                                                                       单位:元 币种:人民币
        项目            期初账面余额           本期增加                本期减少            期末账面余额
    一、账面原值合计         92,769,215.79                                                      92,769,215.79
    土地使用权                91,836,115.79                                                     91,836,115.79
    软件                        933,100.00                                                              933,100.00
    二、累计摊销合计         13,623,498.06           1,011,667.98                               14,635,166.04
    土地使用权               12,898,339.79             942,314.64                               13,840,654.43
    软件                        725,158.27              69,353.34                                       794,511.61三、无形资产账面
                          79,145,717.73           -1,011,667.98                              78,134,049.75净值合计
    土地使用权               78,937,776.00            -942,314.64                               77,995,461.36
    软件                        207,941.73              -69,353.34                                      138,588.39四、减值准备合计土地使用权软件五、无形资产账面
                          79,145,717.73           -1,011,667.98                              78,134,049.75价值合计
    土地使用权               78,937,776.00            -942,314.64                               77,995,461.36
    软件                        207,941.73              -69,353.34                                      138,588.39本期摊销额:1,011,667.98 元。15、 递延所得税资产/递延所得税负债:(一)递延所得税资产和递延所得税负债不以抵销后的净额列示(1) 已确认的递延所得税资产和递延所得税负债
                                                                       单位:元 币种:人民币
               项目                            期末数                                   期初数递延所得税资产:
    资产减值准备                                           1,934,099.34                             3,322,885.07
    应付职工薪酬                                                                                        624,924.00
    未实现的内部利润                                         650,608.86                                 403,996.13中船江南重工股份有限公司 2012 年半年度报告
    小计                                                   2,584,708.20                       4,351,805.20递延所得税负债:计入资本公积的可供出售金
                                                        5,488,020.07                       5,910,570.07融资产公允价值变动
    小计                                                   5,488,020.07                       5,910,570.07(2) 应纳税差异和可抵扣差异项目明细
                                                                       单位:元 币种:人民币
                      项目                                                   金额应纳税差异项目:计入资本公积的可供出售金融资产公允价值变
                                                                                          36,586,800.49动
                      小计                                                                36,586,800.49可抵扣差异项目:
    资产减值准备                                                                             12,423,008.36
    未实现内部利润                                                                            4,337,392.37
                      小计                                                                16,760,400.7316、 资产减值准备明细:
                                                                       单位:元 币种:人民币
                                                                       本期减少
        项目          期初账面余额           本期增加                                    期末账面余额
                                                               转回           转销
    一、坏账准备           18,859,478.06                                     8,104,315.33    10,755,162.73二、存货跌价准
                         2,011,912.36                                       994,933.22     1,016,979.14备三、可供出售金融资产减值准备四、持有至到期投资减值准备五、长期股权投资减值准备六、投资性房地产减值准备七、固定资产减
                           752,429.02                                       101,562.53      650,866.49值准备八、工程物资减值准备九、在建工程减值准备十、生产性生物资产减值准备其中:成熟生产中船江南重工股份有限公司 2012 年半年度报告性生物资产减值准备十一、油气资产减值准备十二、无形资产减值准备十三、商誉减值准备十四、其他
         合计              21,623,819.44                                     9,200,811.08    12,423,008.3617、 短期借款:(1) 短期借款分类
                                                                          单位:元 币种:人民币
                  项目                            期末数                               期初数
    信用借款                                              30,000,000.00                         30,000,000.00
                  合计                                 30,000,000.00                         30,000,000.0018、 应付票据:
                                                                          单位:元 币种:人民币
                  种类                            期末数                               期初数
    商业承兑汇票                                          20,000,000.00                            9,754,466.00
    银行承兑汇票                                          31,641,419.41
                  合计                                 51,641,419.41                            9,754,466.00下一会计期间(下半年)将到期的金额 48,297,855.41 元。19、 应付账款:(1) 应付账款情况
                                                                          单位:元 币种:人民币
                  项目                            期末数                               期初数
    应付账款                                             354,990,285.86                        389,747,110.67
                  合计                                354,990,285.86                        389,747,110.67(2) 本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项情况
                                                                      单位: 元 币种:人民币
                单位名称                          期末数                               期初数
    江南造船(集团)有限责任公司                                                                   4,281,209.67
    北京中船信息科技有限公司                                   519,000.00                           519,000.00
    广州广船国际股份有限公司                              17,231,505.49                         17,231,505.49
    广州中船黄埔造船有限公司                                  3,147,443.59                         3,147,443.59
    广东广船国际电梯有限公司                                    77,000.00                            77,000.00中船江南重工股份有限公司 2012 年半年度报告
    中船勘察设计研究院有限公司                          235,500.00                        235,500.00上海江南长兴重工有限责任公
                                                                                     2,147,055.00司上海中船长兴建设发展有限公
                                                   32,658,000.00                    32,658,000.00司上海德瑞斯华海船用设备有限
                                                     100,000.00                        100,000.00公司
    上海江南机电工程公司                               2,732,600.00                     1,204,600.00
    上海东鼎钢结构有限公司                             4,413,944.31                    14,326,849.31
    九江海天设备制造有限公司                                                              576,000.00上海舟艺建设工程咨询监理有
                                                      97,500.00                            97,500.00限公司
    南京中船绿洲机器有限公司                           2,240,000.00                     2,240,000.00
    上海江南计量检测站                                   36,000.00
              合计                                 63,488,493.39                    78,841,663.06(3) 账龄超过 1 年的大额应付账款情况的说明
    供应商                             金额                             未偿还原因
    上海中船长兴建设发展有限公司                                        尚无需支付
                                   32,658,000.00
    广州广船国际股份有限公司                                            尚无需支付
                                   17,231,505.49
    浙江泰通船舶有限公司                                                尚无需支付
                                   4,100,000.00
    上海洪铺钢结构工程有限公司                                          尚无需支付
                                   4,789,224.10上海鼎启特种设备安装工程有限
                                                                     尚无需支付
    公司                               3,789,488.0020、 预收账款:(1) 预收账款情况
                                                                   单位:元 币种:人民币中船江南重工股份有限公司 2012 年半年度报告
                项目                              期末数                                 期初数
    预收账款                                              49,610,258.66                          45,182,174.88
                合计                                   49,610,258.66                          45,182,174.88(2) 本报告期预收款项中预收持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
                                                                          单位:元 币种:人民币
            单位名称                              期末数                                 期初数
    江南造船(集团)有限责任公司                                9,721,400.00                       10,640,420.00上海江南长兴重工有限责任公
                                                       11,496,036.90                          11,496,036.90司江苏德瑞斯华海船用设备有限
                                                           1,200,000.00                       13,250,481.31公司上海德瑞斯华海船用设备有限
                                                       10,912,673.03公司
              合计                                     33,330,109.93                          35,386,938.2121、 应付职工薪酬
                                                                          单位:元 币种:人民币
              项目                  期初账面余额           本期增加           本期减少       期末账面余额
    一、工资、奖金、津贴和补贴           4,166,160.00     40,008,222.59         44,174,382.59
    二、职工福利费                                            2,441,366.37       2,441,366.37
    三、社会保险费                       2,002,395.60     15,352,427.11         15,174,695.24        2,180,127.47
    其中:养老金                     1,190,446.80         8,299,262.07       8,198,237.07        1,291,471.80
    医疗保险金                         649,615.20         4,442,658.94       4,387,523.04         704,751.10
    失业保险金                          91,989.10          658,581.16         650,774.66           99,795.60
    生育保险费                          43,288.90          288,895.64         285,221.84           46,962.70
    工伤保险费                          27,055.60          190,579.87         188,283.77           29,351.70
    企业年金                                              1,472,449.43       1,464,654.86            7,794.57
    补充养老金
    四、住房公积金                                            3,356,648.00       3,344,573.00          12,075.00
    五、辞退福利                                                24,526.51          24,526.51
    六、其他                                              27,217,164.63         27,213,978.63            3,186.00
    工会经费和职工教育经费               1,815,951.18          744,371.50        1,273,222.52        1,287,100.16
              合计                    7,984,506.78     89,144,726.71         93,646,744.86        3,482,488.63工会经费和职工教育经费金额 1,287,100.16 元。22、 应交税费:
                                                                          单位:元 币种:人民币
              项目                                期末数                                 期初数
    增值税                                                36,640,364.22                          41,490,812.75
    营业税                                                    7,032,170.24                           3,187,103.70中船江南重工股份有限公司 2012 年半年度报告
    企业所得税                                            -3,787,966.91                           3,067,378.83
    个人所得税                                                1,229,767.78                        1,292,900.42
    城市维护建设税                                            1,061,103.34                         566,091.40
    其他税费                                                   516,052.40                          210,666.37
              合计                                     42,691,491.07                       49,814,953.4723、 其他应付款:(1) 其他应付款情况
                                                                          单位:元 币种:人民币
              项目                                期末数                              期初数
    其他应付款                                                2,408,050.42                        2,531,741.99
              合计                                         2,408,050.42                        2,531,741.99(2) 本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方情况
    本报告期其他应付款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位或关联方的款项。(3) 账龄超过 1 年的大额其他应付款情况的说明
    上海焕发实业有限公司                                           保证金未到期
                                         50,000.00
    上海强陈物资回收利用有限公司                                   保证金未到期
                                         100,000.00
    上海海星物资回收供销有限公司                                   保证金未到期
                                         100,000.00
    上海南汇瓦屑物资供销社                                         保证金未到期
                                         100,000.00
    上海强发物资供销商场                                           保证金未到期
                                         100,000.00
    上海净德物资有限公司                                           保证金未到期
                                         200,000.00中船江南重工股份有限公司 2012 年半年度报告24、 其他流动负债
                                                                               单位:元 币种:人民币
               项目                              期末账面余额                            期初账面余额
    工程结算                                                     29,684,324.31                        50,297,360.32
               合计                                           29,684,324.31                        50,297,360.3225、 长期借款:(1) 长期借款分类
                                                                               单位:元 币种:人民币
               项目                                    期末数                                 期初数
    保证借款                                                     160,000,000.00                      160,000,000.00
               合计                                           160,000,000.00                      160,000,000.00(2) 金额前五名的长期借款
                                                                               单位:元 币种:人民币
                      借款起始      借款终止                                        期末数             期初数
    贷款单位                                           币种      利率(%)
                          日            日                                         本币金额            本币金额
                                    2013 年
    中船财务有限责       2010 年 6
                                    12 月 29     人民币                   4.35   100,000,000.00   100,000,000.00
    任公司               月 30 日
                                    日
    中船财务有限责       2011 年 3     2014 年 2
                                                 人民币                   4.35    60,000,000.00    60,000,000.00
    任公司               月1日         月 24 日
       合计               /               /             /             /          160,000,000.00   160,000,000.0026、 长期应付款:(1) 金额前五名长期应付款情况
                                                                               单位:元 币种:人民币
        单位                  初始金额            利率(%)                   应计利息            期末余额中国船舶工业集
                              191,820,000.00                                                      140,472,569.76团公司公司长期应付款年末余额系中船集团垫付的世博搬迁补偿款扣除搬迁费用后的余额27、 股本:
                                                                               单位:元 币种:人民币
                                                  本次变动增减(+、-)
               期初数            发行新                     公积金                                     期末数
                                               送股                       其他        小计
                                   股                       转股股份总
            478,429,586.00                                                                        478,429,586.00数中船江南重工股份有限公司 2012 年半年度报告28、 资本公积:
                                                                         单位:元 币种:人民币
            项目                期初数             本期增加               本期减少              期末数
    资本溢价(股本溢价)        385,572,332.16                                                   385,572,332.16
    其他资本公积                 53,503,373.66                                2,394,450.00        51,108,923.66
            合计             439,075,705.82                                2,394,450.00       436,681,255.8229、 盈余公积:
                                                                         单位:元 币种:人民币
        项目               期初数                本期增加            本期减少                  期末数
    法定盈余公积             92,300,944.18                                                        92,300,944.18
    任意盈余公积             32,612,189.15                                                        32,612,189.15
        合计             124,913,133.33                                                       124,913,133.3330、 未分配利润:
                                                                         单位:元 币种:人民币
                项目                               金额                       提取或分配比例(%)
    调整前 上年末未分配利润                              375,019,959.68                      /
    调整后 年初未分配利润                                375,019,959.68                      /加:本期归属于母公司所有者的
                                                          2,417,073.17                    /净利润
    期末未分配利润                                       377,437,032.85                      /31、 营业收入和营业成本:(1) 营业收入、营业成本
                                                                         单位:元 币种:人民币
                项目                          本期发生额                             上期发生额
    主营业务收入                                         517,693,918.88                          705,736,888.35
    其他业务收入                                             9,876,952.97                         12,033,926.29
    营业成本                                             481,420,527.37                          650,478,504.03(2) 主营业务(分行业)
                                                                         单位:元 币种:人民币
                                    本期发生额                                   上期发生额
    行业名称
                          营业收入               营业成本            营业收入                 营业成本
    制造业                  517,693,918.88       479,609,571.67         705,736,888.35           650,063,213.28
        合计             517,693,918.88       479,609,571.67         705,736,888.35           650,063,213.28(3) 主营业务(分产品)
                                                                         单位:元 币种:人民币
    产品名称                       本期发生额                                  上期发生额中船江南重工股份有限公司 2012 年半年度报告
                          营业收入               营业成本               营业收入            营业成本
    钢结构                   144,225,772.87        139,220,323.68           85,554,238.93          78,570,987.56
    机械制造                  46,268,579.03          52,850,615.05          67,721,740.16          59,400,929.35
    船舶配件                 327,199,566.98        287,538,632.94          552,460,909.26      512,091,296.37
        合计              517,693,918.88        479,609,571.67          705,736,888.35      650,063,213.28(4) 主营业务(分地区)
                                                                         单位:元 币种:人民币
                                     本期发生额                                    上期发生额
    地区名称
                          营业收入               营业成本               营业收入            营业成本
    国内                     513,155,755.51        475,068,858.30          694,799,909.46      639,839,948.45
    国外                       4,538,163.37             4,540,713.37        10,936,978.89          10,223,264.83
        合计              517,693,918.88        479,609,571.67          705,736,888.35      650,063,213.28(5) 公司前五名客户的营业收入情况
                                                                         单位:元 币种:人民币
             客户名称                           营业收入                 占公司全部营业收入的比例(%)上海江南长兴重工有限责任公
                                                        97,269,084.55                                  18.44司
    江南造船(集团)有限责任公司                             85,631,104.76                                  16.23北京中关村开发建设股份有限
                                                        45,867,079.50                                    8.69公司上海德瑞斯华海船用设备有限
                                                        35,314,000.03                                    6.69公司
    广州中船黄埔造船有限公司                               31,405,587.59                                    5.95
               合计                                    295,486,856.43                                  56.0032、 合同项目收入:
                                                                         单位:元 币种:人民币
                                                                             累计已确认毛
                                                            累计已发生成                     已办理结算
                          合同项目           金额                            利(亏损以“-”
                                                                本                             的金额
                                                                               号表示)
    固定造价合同         乌鲁木齐文化
                        体育中心钢结    114,667,698.75       22,132,908.92                      6,770,000.00
                        构
                            小计        114,667,698.75       22,132,908.92                      6,770,000.0033、 营业税金及附加:
                                                                         单位:元 币种:人民币
            项目                   本期发生额                  上期发生额                 计缴标准
    营业税                                4,737,021.19                 1,764,891.55    应税劳务收入
    城市维护建设税                        1,395,153.16                 1,963,369.78    应交流转税额中船江南重工股份有限公司 2012 年半年度报告
    教育费附加                             648,930.59              1,438,816.63
    其他                                   727,770.70                287,463.33
            合计                      7,508,875.64              5,454,541.29           /34、 销售费用
                                                                    单位:元 币种:人民币
               项目                          本期发生额                        上期发生额
    职工薪酬                                             1,668,090.92                    1,680,228.44
    业务经费                                                 239,355.00                       428,420.42
    差旅费                                                   207,642.53                       209,229.35
    投标费                                                   183,546.00                        85,135.00会务费
    折旧费                                                     8,526.49                          6,175.24
    其他                                                     146,961.28                       163,754.81
               合计                                   2,454,122.22                    2,572,943.2635、 管理费用
                                                                    单位:元 币种:人民币
               项目                          本期发生额                        上期发生额
    职工薪酬                                            24,937,718.94                   22,985,147.21
    折旧费                                               1,701,513.33                    1,751,762.76
    修理费                                               2,689,494.87                    3,815,510.26
    无形资产摊销                                         1,011,667.98                         676,844.64
    税金                                                 2,444,881.99                         284,215.64
    业务招待费                                           1,629,920.26                    1,496,955.68
    保险费                                                   174,582.99                       201,687.21
    咨询费                                                   797,862.06                  1,247,810.89
    董事会费                                                 246,722.51                       583,488.26
    办公水电物管                                         1,023,970.00                    1,164,925.32
    劳动保护费                                               979,116.24                       822,594.65
    运输费                                                   637,946.41                       588,372.68
    会务费                                                   621,908.00                       480,018.00
    差旅费                                                   211,615.96                       237,342.62
    其他                                                 3,077,753.03                    3,867,580.86
               合计                                  42,186,674.57                   40,204,256.6836、 财务费用
                                                                    单位:元 币种:人民币
               项目                           本期发生额                       上期发生额
    利息支出                                             4,412,865.00                    4,164,494.17
    减:利息收入                                         -1,552,719.83                        -822,799.00
    加:汇兑损失                                              114,145.03                      331,027.27中船江南重工股份有限公司 2012 年半年度报告
    加:其他支出                                              37,673.66                          89,624.10
               合计                                     3,011,963.86                        3,762,346.5437、 投资收益:(1) 投资收益明细情况
                                                                    单位:元 币种:人民币
                                                                 本期发生额            上期发生额
    成本法核算的长期股权投资收益                                          664,781.48            225,000.00
    权益法核算的长期股权投资收益                                       2,516,439.18            4,809,556.13
    持有可供出售金融资产等期间取得的投资收益                              394,380.00
                           合计                                     3,575,600.66            5,034,556.13(2) 按成本法核算的长期股权投资收益
                                                                    单位:元 币种:人民币
       被投资单位                 本期发生额          上期发生额          本期比上期增减变动的原因上海染料研究所有限公
                                      558,000.00           225,000.00     被投资单位分红增加司
    上海银行                             106,781.48                          被投资单位分红
            合计                      664,781.48           225,000.00                   /(3) 按权益法核算的长期股权投资收益
                                                                    单位:元 币种:人民币
       被投资单位                 本期发生额          上期发生额          本期比上期增减变动的原因
    广州龙穴管业有限公司               -1,313,360.55         -180,024.60     被投资企业亏损增加南京中船绿洲环保有限
                                      650,774.74         1,216,136.68     被投资企业利润减少公司上海江南船舶管业有限
                                    3,080,928.71         3,224,357.09     被投资企业利润减少公司上海中船防火防腐工程
                                       31,448.61           379,752.78     被投资企业利润减少技有限公司上海中船环境工程有限
                                       66,647.67            51,449.85     被投资企业利润增加公司
    上海长南劳务服务有限                                                     已出售持有的被投资企业股
                                                           117,884.33
    公司                                                                     权
            合计                    2,516,439.18         4,809,556.13                   /38、 资产减值损失:
                                                                    单位:元 币种:人民币
                   项目                             本期发生额                      上期发生额
    一、坏账损失                                             -8,104,315.33                      402,213.44
    二、存货跌价损失                                                                             72,725.34三、可供出售金融资产减值损失中船江南重工股份有限公司 2012 年半年度报告四、持有至到期投资减值损失五、长期股权投资减值损失六、投资性房地产减值损失七、固定资产减值损失八、工程物资减值损失九、在建工程减值损失十、生产性生物资产减值损失十一、油气资产减值损失十二、无形资产减值损失十三、商誉减值损失十四、其他
                   合计                                    -8,104,315.33                     474,938.78(1) 营业外收入情况
                                                                       单位:元 币种:人民币
                                                                                  计入当期非经常性损益
            项目                 本期发生额                上期发生额
                                                                                          的金额
    罚没收入                                    440.00                    7,550.00                   440.00
    其他                                    10,507.35                396,957.46                    10,507.35
            合计                         10,947.35                404,507.46                    10,947.3539、 营业外支出:
                                                                       单位:元 币种:人民币
                                                                                  计入当期非经常性损益
            项目                 本期发生额                上期发生额
                                                                                          的金额
    对外捐赠                                30,000.00                                              30,000.00
    其他                                         27.95                    3,550.49                    27.95
            合计                         30,027.95                     3,550.49                 30,027.9540、 所得税费用:
                                                                       单位:元 币种:人民币
               项目                           本期发生额                           上期发生额按税法及相关规定计算的当期
                                                           26,138.97                       2,360,779.53所得税
    递延所得税调整                                       1,767,097.00                         1,593,031.43
               合计                                   1,793,235.97                         3,953,810.9641、 基本每股收益和稀释每股收益的计算过程:(1)基本每股收益基本每股收益=P0÷SS= S0+S1+Si×Mi÷M0- Sj×Mj÷M0-Sk其中:P0 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净中船江南重工股份有限公司 2012 年半年度报告利润;S 为发行在外的普通股加权平均数;S0 为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股份次月起至报告期期末的累计月数;Mj 为减少股份次月起至报告期期末的累计月数。(2)稀释每股收益稀释每股收益=P1/(S0+S1+Si×Mi÷M0-Sj×Mj÷M0-Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)其中,P1 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,考虑所有稀释性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。42、 其他综合收益
                                                          单位:元 币种:人民币
                           项目                         本期金额           上期金额
    1.可供出售金融资产产生的利得(损失)金额               -2,817,000.00     -14,479,380.00
    减:可供出售金融资产产生的所得税影响                      -422,550.00      -2,940,163.19
        前期计入其他综合收益当期转入损益的净额
    小计                                                    -2,394,450.00     -11,539,216.812.按照权益法核算的在被投资单位其他综合收益中所享有的份额减:按照权益法核算的在被投资单位其他综合收益中所享有的份额产生的所得税影响
        前期计入其他综合收益当期转入损益的净额小计3.现金流量套期工具产生的利得(或损失)金额减:现金流量套期工具产生的所得税影响
        前期计入其他综合收益当期转入损益的净额
        转为被套期项目初始确认金额的调整额小计4.外币财务报表折算差额减:处置境外经营当期转入损益的净额小计5.其他减:由其他计入其他综合收益产生的所得税影响
        前期其他计入其他综合收益当期转入损益的净额小计
                           合计                          -2,394,450.00     -11,539,216.8143、 现金流量表项目注释:(1) 收到的其他与经营活动有关的现金
                                                          单位:元 币种:人民币中船江南重工股份有限公司 2012 年半年度报告
                       项目                                      金额
    利息收入                                                                    1,552,719.83
    其他往来款                                                                       22,850.00
                       合计                                                  1,575,569.83(2) 支付的其他与经营活动有关的现金
                                                          单位:元 币种:人民币
                       项目                                      金额
    管理费用支出                                                              12,895,681.66
    销售费用支出                                                                 809,715.43
    营业外支出                                                                       30,027.95
    支付其他往来款                                                              7,223,062.24
    银行手续费                                                                       15,885.10
                       合计                                                20,974,372.38(3) 支付的其他与投资活动有关的现金
                                                          单位:元 币种:人民币
                       项目                                      金额
    搬迁支出                                                                    2,495,120.00
                       合计                                                  2,495,120.0044、 现金流量表补充资料:(1) 现金流量表补充资料
                                                          单位:元 币种:人民币
                    补充资料                      本期金额               上期金额1.将净利润调节为经营活动现金流量:
    净利润                                                856,307.61          16,304,986.20
    加:资产减值准备                                    -8,104,315.33            474,938.78固定资产折旧、油气资产折耗、生产性生物资产
                                                    20,792,511.78          20,086,354.21折旧
    无形资产摊销                                        1,011,667.98             676,844.64长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                      4,527,010.03            4,495,521.44
    投资损失(收益以“-”号填列)                      -3,575,600.66          -5,034,556.13
    递延所得税资产减少(增加以“-”号填列)            1,767,097.00            1,593,031.43
    递延所得税负债增加(减少以“-”号填列)                                     365,611.04
    存货的减少(增加以“-”号填列)                   -84,099,370.77         40,997,175.23
    经营性应收项目的减少(增加以“-”号填列)          3,995,579.83         -160,597,043.72中船江南重工股份有限公司 2012 年半年度报告
    经营性应付项目的增加(减少以“-”号填列)                     -7,487,865.17              -15,730,220.40其他
    经营活动产生的现金流量净额                                    -70,316,977.70              -96,367,357.282.不涉及现金收支的重大投资和筹资活动: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变动情况:
    现金的期末余额                                                219,927,262.68              204,648,208.96
    减:现金的期初余额                                            314,223,962.72              267,741,114.04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                                      -94,296,700.04              -63,092,905.08(2) 现金和现金等价物的构成
                                                                       单位:元 币种:人民币
                          项目                                期末数                      期初数
    一、现金                                                      219,927,262.68              314,223,962.72
    其中:库存现金                                                    156,721.24                    73,105.20
           可随时用于支付的银行存款                            200,956,091.69              314,150,809.80
           可随时用于支付的其他货币资金                         18,814,449.75                       47.72
           可用于支付的存放中央银行款项
           存放同业款项
           拆放同业款项二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                                  219,927,262.68              314,223,962.72(七) 关联方及关联交易1、 本企业的母公司情况
                                                                         单位:元 币种:人民币
                                                              母公司对    母公司对      本企
    母公              注
            企业           法人    业务                       本企业的    本企业的      业最    组织机构
    司名              册                         注册资本
            类型           代表    性质                       持股比例    表决权比      终控      代码
    称              地
                                                                (%)         例(%)       制方
    江   南
                                                                                        中 国
    造   船
           国 有   上              金 属                                                船 舶
    (   集                   南 大
           独 资   海              船 舶   1,348,400,110.31      40.00          40.00   工 业   132204312
    团   )                   庆
           公司    市              制造                                                 集 团
    有   限
                                                                                        公司
    责   任中船江南重工股份有限公司 2012 年半年度报告公司2、 本企业的子公司情况
                                                                         单位:元 币种:人民币
    子公司     企业类               法人代      业务性                      持股比    表决权    组织机构
                       注册地                             注册资本
    全称       型                   表          质                        例(%)     比例(%)     代码
    上海江     国有企
    南船用     业(全民   上海浦
                                蒋健民       制造业       8,000,000.00   100.00     100.00   133526225
    电气设     所有制     东新区
    备厂       企业)江南德瑞斯(南
    通)船用   有限责     南通如
                                何璞         制造业     150,000,000.00    50.00      50.00   673019849
    设备制     任公司     皋市造有限公司3、 本企业的合营和联营企业的情况
                                                                         单位:元 币种:人民币
                                                                                   本企业
    被投资                                                                  本企业    在被投
            企业类                法人代     业务性                                          组织机构
    单位名                注册地                             注册资本       持股比    资单位
              型                    表         质                                              代码
    称                                                                    例(%)     表决权
                                                                                   比例(%)一、合营企业二、联营企业
    上海中                                      环保成
    船环境     国有控                           套工程
                       上海市    高烽                   15,000,000.00      40.00     40.00   737454605
    工程有     股                               咨询、设
    限公司                                      计、承包南京中
    船绿洲     国有控                           环保设
                       南京市    王忠伟                 40,000,000.00      33.33     33.33   742362916
    环保有     股                               备制造限公司
    上海江                                      金属管
    南船舶     国有控                           子制作、
                       上海市    盛纪纲               80,000,000.00        45.00     45.00   752460149
    管业有     股                               表面处
    限公司                                      理
    上海中                                      防火、防
    船防火                                      腐材料
            国有控
    防腐工                上海市    黄成穗      技术服      4,200,000.00      47.62     47.62   760598770
            股
    程技术                                      务及销
    有限公                                      售中船江南重工股份有限公司 2012 年半年度报告司
    广州龙                                      金属管
    穴管业    国有控                            子制作、
                      广州市      陈立平              70,000,000.00       28.57       28.57    696938450
    有限公    股                                表面处
    司                                          理
                                                                        单位:元 币种:人民币
    被投资单位                                        期末净资产总       本期营业收入
                 期末资产总额     期末负债总额                                           本期净利润
    名称                                                额                 总额一、合营企业二、联营企业上海中船环
    境工程有限       21,618,325.42     4,526,749.90    17,091,575.52      1,242,395.50            166,619.18公司南京中船绿
    洲环保有限     192,020,854.78    121,854,377.22    70,166,477.56   125,285,787.05            1,952,519.47公司上海江南船
    舶管业有限     348,354,522.44    228,469,464.82   119,885,057.62   129,308,353.65            6,846,508.23公司上海中船防火防腐工程
                   8,005,433.03     2,191,107.16     5,814,325.87      4,696,092.64             66,040.74技术有限公司广州龙穴管
                  76,810,683.93    12,725,241.05    64,085,442.88     15,100,467.90       -4,596,991.77业有限公司4、 本企业的其他关联方情况
        其他关联方名称                其他关联方与本公司关系                      组织机构代码
    广州广船国际股份有限公司          集团兄弟公司                        190499390
    广州中船黄浦造船有限公司          集团兄弟公司                        190500419
    华海船用货物通道设备公司          集团兄弟公司                        132203280江苏德瑞斯华海船用设备有限
                                   集团兄弟公司                        660813517公司
    九江海天设备制造有限公司          集团兄弟公司                        769756704上海船舶工程质量检测有限公
                                   集团兄弟公司                        795685807司上海德瑞斯华海船用设备有限
                                   集团兄弟公司                        607385242公司
    上海东鼎钢结构有限公司            集团兄弟公司                        607347940上海江南长兴造船有限责任公
                                   集团兄弟公司                        797013289司
    上海江南长兴重工有限责任公        母公司的控股子公司                  797013318中船江南重工股份有限公司 2012 年半年度报告司
    上海江南船艇制造有限公司         集团兄弟公司                        660777886
    上海江南机电工程公司             集团兄弟公司                        133519623
    上海江南计量检测站               集团兄弟公司                        132541984
    上海外高桥造船有限公司           集团兄弟公司                        631423632上海中船长兴建设发展有限公
                                  集团兄弟公司                        753192529司上海舟艺建设工程咨询监理有
                                  集团兄弟公司                        736673902限公司中船第九设计研究院工程有限
                                  集团兄弟公司                        425014619公司5、 关联交易情况(1) 采购商品/接受劳务情况表
                                                                    单位:元 币种:人民币
                                                       本期发生额                  上期发生额
                               关联交易定
                关联交易内                                     占同类交易                   占同类交
      关联方                   价方式及决
                    容                             金额        金额的比例       金额        易金额的
                                 策程序
                                                                 (%)                      比例(%)广州广船国
                    购 买 商   参考市场价
    际股份有限                                                                  3,615,934.79        0.56
               品              协商决定公司上海江南长
                    接 受 劳   参考市场价
    兴造船有限                                                                    77,948.72         0.01
               务              协商决定责任公司上海江南长
                    接 受 劳   参考市场价
    兴重工有限                                        22,000.00          0.00
               务              协商决定责任公司中船第九设
                    接 受 劳   参考市场价
    计研究院工                                       449,671.21          0.09
               务              协商决定程有限公司上海江南船
                    购 买 商   参考市场价
    艇制造有限                                                                   273,504.26         0.04
               品              协商决定公司江 南 造 船
                    购 买 材   参考市场价
    (集团)有限                                  2,040,868.80             0.43   2,910,092.45        0.45
               料              协商决定责任公司
    上海江南计         接 受 劳   参考市场价
                                                                               35,000.00         0.01
    量检测站      务              协商决定
    上海江南机         购 买 商   参考市场价
                                             1,562,393.12             0.33
    电工程公司    品              协商决定
    上海东鼎钢         购 买 商   参考市场价
                                             1,685,987.18             0.35   7,147,936.13        1.10
    结构有限公    品              协商决定中船江南重工股份有限公司 2012 年半年度报告司九江海天设
                    购 买 商   参考市场价
    备制造有限                                     2,841,025.65            0.59   1,300,854.72        0.20
               品              协商决定公司上海中船防
    火防腐工程         购 买 材   参考市场价
                                                1,146,881.40            0.24   5,266,237.77        0.81
    技术有限公    料              协商决定司上海舟艺建
    设工程咨询         接 受 劳   参考市场价
                                                                                  49,000.00        0.01
    监理有限公    务              协商决定司上海船舶工
                    接 受 劳   参考市场价
    程质量检测                                                                      360,869.66        0.06
               务              协商决定有限公司出售商品/提供劳务情况表
                                                                      单位:元 币种:人民币
                               关联交易              本期发生额                     上期发生额
                关联交易
                               定价方式                        占同类交易                     占同类交
    关联方
                               及决策程          金额          金额的比例        金额         易金额的
                    内容
                                 序                              (%)                        比例(%)上海江南
                  向关联
    长兴重工                      公开招投
               方销售货                        646,153.84            0.12
    有限责任                      标
               物公司
    广州中船         向关联
                               公开招投
    黄浦造船      方提供劳                      31,405,587.59           6.07
                               标
    有限公司      务
    华海船用         向关联       参考市场
    货物通道      方销售货        价协商决         90,598.29            0.02       820,512.82         0.12
    设备公司      物              定中船第九
                  向关联
    设计研究                      公开招投
               方销售货                                                        3,200,000.00        0.45
    院工程有                      标
               物限公司上海德瑞
                  向关联       参考市场斯华海船
               方销售货        价协商决      35,314,000.03           6.82      2,358,355.17        0.33用设备有
               物              定限公司
    江南造船         向关联       参考市场
    (集团)有限    方销售货        价协商决      52,316,336.57          10.11   157,856,952.83        22.37
    责任公司      物              定中船江南重工股份有限公司 2012 年半年度报告江苏德瑞
                  向关联     参考市场斯华海船
               方销售货      价协商决        21,271,671.99          4.11    42,316,749.30       6.00用设备有
               物            定限公司上海江南
                  向关联     参考市场长兴造船
               方销售货      价协商决         4,680,374.72          0.90    13,686,580.73       1.94有限责任
               物            定公司上海江南
                  向关联     参考市场长兴重工
               方销售货      价协商决        60,772,132.35         11.74   208,298,124.90      29.51有限责任
               物            定公司
    上海外高         向关联     参考市场
    桥造船有      方销售货      价协商决                                            4,273.50       0.00
    限公司        物            定上海中船
                  向关联
    长兴建设                    公开招投
               方销售货                                                      1,283,558.97       0.18
    发展有限                    标
               物公司上海江南
                  向关联     参考市场长兴造船
               方提供劳      价协商决        18,292,975.78          3.53    16,561,600.60       2.35有限责任
               务            定公司上海江南
                  向关联     参考市场长兴重工
               方提供劳      价协商决        35,850,798.36          6.93    25,315,603.43       3.59有限责任
               务            定公司
    江南造船         向关联     参考市场
    (集团)有限    方提供劳      价协商决        33,314,768.19          6.44    43,053,269.65       6.10
    责任公司      务            定
    上海外高         向关联     参考市场
    桥造船有      方提供劳      价协商决        19,194,383.37          3.71    23,067,351.30       3.27
    限公司        务            定(2) 关联租赁情况公司出租情况表:
                                                                     单位:元 币种:人民币
                               租赁资产种       租赁起始      租赁终止     租赁收益     年度确认的租
    出租方名称     承租方名称
                                   类             日            日         定价依据         赁收益
                上海江南机     金结车间部      2011 年 1 月   2012 年 12
    本公司                                                                    协议价
                电工程公司     分房屋          1日            月 31 日(3) 关联担保情况中船江南重工股份有限公司 2012 年半年度报告
                                                                          单位:元 币种:人民币
    担保方            被担保方               担保金额             担保期限                    是否履行完毕
                   江南德瑞斯(南
    华海船用货物                                                2010 年 6 月 30 日~
                   通)船用设备制造     100,000,000.00                                   否
    通道设备公司                                                2013 年 12 月 29 日
                   有限公司
                   江南德瑞斯(南
    华海船用货物                                                2011 年 3 月 1 日~
                   通)船用设备制造      60,000,000.00                                   否
    通道设备公司                                                2014 年 2 月 24 日
                   有限公司(4) 其他关联交易(1) 与关联方的资金存贷款及利息收支情况
                                                            存款余额
    关联方名称                       关联方类型
                                                            年末金额                   年初金额
                                 受同一控股股东及最
    中船财务有限责任公司             终控制方控制的其他                    91,340,819.31                 90,676,381.38
                                 企业
                                                            利息收入
    关联方名称                       关联方类型
                                                            本年金额                   上年金额
                                 受同一控股股东及最
    中船财务有限责任公司             终控制方控制的其他                       662,637.93                   204,917.49
                                 企业
                                                            贷款余额
    关联方名称                       关联方类型
                                                            年末金额                   年初金额
                                 受同一控股股东及最
    中船财务有限责任公司             终控制方控制的其他                160,000,000.00                160,000,000.00
                                 企业
                                                            利息支出
    关联方名称                       关联方类型
                                                            本年金额                   上年金额
                                 受同一控股股东及最
    中船财务有限责任公司             终控制方控制的其他                     3,538,000.00                  3,011,166.67
                                 企业6、 关联方应收应付款项上市公司应收关联方款项:
                                                                             单位:元 币种:人民币
                                                     期末                                     期初
    项目名称           关联方
                                      账面余额              坏账准备          账面余额                坏账准备
                   上海江南长兴
    应收票据          重工有限责任       6,596,816.31
                   公司
                   广州中船南沙
    应收账款                              593,177.97             59,317.80      18,590,000.00            1,859,000.00
                   龙穴建设发展中船江南重工股份有限公司 2012 年半年度报告
                   有限责任公司
                   上海江南长兴
    应收账款          造船有限责任      9,009,452.44     46,172.26      3,897,596.94         46,172.98
                   公司
                   上海江南长兴
    应收账款          重工有限责任    116,625,013.72   1,786,278.63   169,696,390.77    2,231,282.04
                   公司
                   中船第九设计
    应收账款          研究院工程有        618,496.00     30,924.80       618,496.00           3,092.48
                   限公司
                   江南造船(集
    应收账款          团)有限责任      49,651,276.83    934,533.76     40,013,875.62     947,363.03
                   公司
                   上海外高桥造
    应收账款                            7,876,194.25     55,130.97     10,121,909.06         57,359.55
                   船有限公司
                   江苏德瑞斯华
    应收账款          海船用设备有     27,454,998.55    377,890.12     49,950,698.82     491,898.84
                   限公司
                   广州中船黄埔
    应收账款                            2,301,370.00    230,137.00      2,301,370.00     230,137.00
                   造船有限公司
                   上海德瑞斯华
    应收账款          海船用设备有     21,614,986.71     35,675.88      2,754,987.23         35,675.88
                   限公司
                   华海船用货物
    应收账款          通道设备有限        226,975.00        604.88       120,975.00            604.88
                   公司
                   江南造船(集
    其他应收款        团)有限责任         86,787.26        433.94         63,725.36           318.63
                   公司
                   沪东中华造船
    预付账款          (集团)有限      1,631,000.00
                   公司上市公司应付关联方款项:
                                                                    单位:元 币种:人民币
        项目名称                   关联方             期末账面余额             期初账面余额
                           北京中船信息科技有限
    应付账款                                                     519,000.00              519,000.00
                           公司
                           广州广船国际股份有限
    应付账款                                                  17,231,505.49            17,231,505.49
                           公司
                           广州中船黄埔造船有限
    应付账款                                                   3,147,443.59             3,147,443.59
                           公司
    应付账款                  广东广船国际电梯有限                77,000.00                  77,000.00中船江南重工股份有限公司 2012 年半年度报告
                           公司
    应付账款                  中船勘察设计研究院                235,500.00              235,500.00
                           上海江南长兴重工有限
    应付账款                                                                          2,147,055.00
                           责任公司
                           江南造船(集团)有限责
    应付账款                                                                          4,281,209.67
                           任公司
    应付账款                  上海江南计量检测站                    36,000.00
                           上海中船长兴建设发展
    应付账款                                                  32,658,000.00          32,658,000.00
                           有限公司
                           上海德瑞斯华海船用设
    应付账款                                                    100,000.00              100,000.00
                           备有限公司
    应付账款                  上海江南机电工程公司             2,732,600.00           1,204,600.00
                           上海东鼎钢结构有限公
    应付账款                                                   4,413,944.31          14,326,849.31
                           司
                           南京中船绿洲机器有限
    应付账款                                                   2,240,000.00           2,240,000.00
                           公司
                           上海周艺建设工程咨询
    应付账款                                                        97,500.00               97,500.00
                           监理有限公司
                           九江海天设备制造有限
    应付账款                                                                            576,000.00
                           公司
                           江南造船(集团)有限
    预收账款                                                   9,721,400.00          10,640,420.00
                           责任公司
                           上海江南长兴重工有限
    预收账款                                                  11,496,036.90          11,496,036.90
                           责任公司
                           江苏德瑞斯华海船用设
    预收账款                                                   1,200,000.00          13,250,481.31
                           备有限公司
                           上海德瑞斯华海船用设
    预收账款                                                  10,912,673.03
                           备有限公司(八) 股份支付:
    无(九) 或有事项:
       无(十) 承诺事项:
    无(十一) 其他重要事项:1、 以公允价值计量的资产和负债
                                                                 单位:元 币种:人民币
       项目         期初金额       本期公允价值   计入权益的累    本期计提的减    期末金额中船江南重工股份有限公司 2012 年半年度报告
                                         变动损益       计公允价值变               值
                                                            动金融资产1、以公允价值计量且其变动计入当期损益的金融资产(不含衍生金融资产)2、衍生金融资产3、可供出售金
                     47,212,920.00                          -2,394,450.00                           44,395,920.00融资产
    金融资产小计        47,212,920.00                          -2,394,450.00                           44,395,920.00
    上述合计            47,212,920.00                          -2,394,450.00                           44,395,920.00(十二) 母公司财务报表主要项目注释1、 应收账款:(1) 应收账款按种类披露:
                                                                            单位:元 币种:人民币
                              期末数                                                期初数
                 账面余额                  坏账准备                   账面余额                     坏账准备
    种类                                                   比                                                     比
                            比例                                                   比例
              金额                         金额         例          金额                           金额        例
                            (%)                                                    (%)
                                                       (%)                                                    (%)按组合计提坏账准备的应收账款:账 龄
          285,845,288.58    100.00     9,902,511.12    3.46    328,370,513.83    100.00     17,736,509.68     5.40组合组 合
          285,845,288.58    100.00     9,902,511.12    3.46    328,370,513.83    100.00     17,736,509.68     5.40小计
    合计     285,845,288.58      /        9,902,511.12     /      328,370,513.83       /       17,736,509.68      /组合中,按账龄分析法计提坏账准备的应收账款:
                                                                            单位:元 币种:人民币
                                  期末数                                                期初数
    账龄                  账面余额                                           账面余额
                                                   坏账准备                                           坏账准备
                  金额             比例(%)                             金额             比例(%)1 年以内其中:
    1 年以内    180,068,249.49             62.99     1,033,507.42    207,640,809.12           63.23     1,038,204.051 年以内
             180,068,249.49             62.99     1,033,507.42    207,640,809.12           63.23     1,038,204.05小计中船江南重工股份有限公司 2012 年半年度报告
    1至2年           76,325,462.14             26.70   3,275,242.82       79,691,339.42        24.27      3,984,566.97
    2至3年           17,497,085.50              6.12    460,043.58        27,646,505.10          8.42     2,764,650.51
    3至4年            5,774,131.27              2.02    571,629.16         1,274,000.00          0.39      254,800.00
    4至5年            1,274,000.00              0.45    637,000.00
    5 年以上          4,906,360.18              1.72   3,925,088.14       12,117,860.19          3.69     9,694,288.15
    合计          285,845,288.58            100.00   9,902,511.12    328,370,513.83         100.00     17,736,509.68(2) 本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                             单位:元 币种:人民币
                                              期末数                                       期初数
      单位名称
                                    金额             计提坏帐金额                 金额              计提坏帐金额江南造船(集团)有限
                                  46,136,952.60            916,962.14         37,769,901.36             936,143.16责任公司
          合计                    46,136,952.60            916,962.14         37,769,901.36             936,143.16(3) 应收账款金额前五名单位情况
                                                                             单位:元 币种:人民币
                                                                                                占应收账款总额
      单位名称             与本公司关系                  金额                    年限
                                                                                                  的比例(%)
    上海江南长兴重工                                                       1 年内;1-2 年;2-3
                          同一最终控制人            109,515,070.55                                           38.31
    有限责任公司                                                           年
    江南造船(集团)有                                                       1 年内;1-2 年;2-3
                          控股股东                     46,136,952.60                                         16.14
    限责任公司                                                             年上海机场(集团)
                          非关联方                     19,111,594.83    1-2 年;3-4 年                          6.69有限公司苏州二建建筑集团
                          非关联方                     18,658,676.80    1 年内;1-2 年                          6.53有限公司中海工业(江苏)
                          非关联方                     13,196,000.00    1-2 年                                 4.62有限公司
          合计                      /               206,618,294.78                /                          72.29(4) 应收关联方账款情况
                                                                             单位:元 币种:人民币
        单位名称                    与本公司关系                   金额                占应收账款总额的比例(%)广州中船南沙龙穴建设
                              同一最终控制人                        593,177.97                                 0.21发展有限责任公司上海江南长兴造船有限
                              同一最终控制人                       8,041,822.14                                2.81责任公司上海江南长兴重工有限
                              同一最终控制人                    109,515,070.55                               38.31责任公司中船第九设计研究院工
                              同一最终控制人                        618,496.00                                 0.22程有限公司中船江南重工股份有限公司 2012 年半年度报告江南造船(集团)有限责
                               控股股东                               46,136,952.60                                16.14任公司上海外高桥造船有限公
                               同一最终控制人                          7,876,194.25                                  2.76司江苏德瑞斯华海船用设
                               同一最终控制人                          1,153,815.05                                  0.40备有限公司广州中船黄埔造船有限
                               同一最终控制人                          2,301,370.00                                  0.81公司
            合计                          /                        176,236,898.56                                  61.662、 其他应收款:(1) 其他应收款按种类披露:
                                                                                单位:元 币种:人民币
                                   期末数                                                  期初数
                       账面余额                   坏账准备                   账面余额                     坏账准备
    种类
                                  比例                       比例                        比例                      比例
                   金额                         金额                       金额                         金额
                                  (%)                        (%)                         (%)                       (%)按组合计提坏账准备的其他应收账款:
    账龄组合       8,409,451.83     100.00       189,360.61       2.25     7,479,686.20     100.00    370,192.57        4.95
    组合小计       8,409,451.83     100.00       189,360.61       2.25     7,479,686.20     100.00    370,192.57        4.95
    合计        8,409,451.83       /          189,360.61       /        7,479,686.20       /       370,192.57        /组合中,按账龄分析法计提坏账准备的其他应收账款:
                                                                                单位:元 币种:人民币
                                          期末数                                               期初数
       账龄                     账面余额                                          账面余额
                                                           坏账准备                                            坏账准备
                          金额            比例(%)                             金额          比例(%)1 年以内其中:
    1 年以内              6,806,864.92             80.95       31,143.27     5,725,414.29            76.55         28,546.78
    1 年以内小计          6,806,864.92             80.95       31,143.27     5,725,414.29            76.55         28,546.78
    1至2年                1,338,315.00             15.91       66,915.75     1,200,000.00            16.04         60,000.00
    2至3年                 102,085.91               1.21       10,208.59        92,085.91             1.23          9,208.59
    3至4年                                                                     162,186.00             2.17         32,437.20
    4至5年                 162,186.00               1.93       81,093.00
    5 年以上                                                                   300,000.00             4.01        240,000.00
       合计            8,409,451.83            100.00      189,360.61     7,479,686.20          100.00         370,192.57(2) 本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                单位:元 币种:人民币
            单位名称                               期末数                                         期初数中船江南重工股份有限公司 2012 年半年度报告
                                        金额             计提坏帐金额                 金额         计提坏帐金额江南造船(集团)有限责任
                                           86,787.26               433.94             63,725.36             318.63公司
              合计                         86,787.26               433.94             63,725.36             318.63(3) 其他应收账款金额前五名单位情况
                                                                             单位:元 币种:人民币
                                                                                                  占其他应收账款
      单位名称               与本公司关系               金额                    年限
                                                                                                  总额的比例(%)江南德瑞斯(南
    通)船用设备制造        子公司                         1,891,757.60   1 年内                                22.50有限公司如皋沿江开发投
                         非关联单位                     1,000,000.00   1 年内                                11.89资有限公司南通润邦重机有
                         非关联单位                     1,000,000.00   1 年内                                11.89限公司上海海鸿福船物
                         非关联单位                      354,103.70    1 年内                                 4.21业管理有限公司上海长南劳务服
                         非关联单位                      269,306.30    1 年内                                 3.20务有限公司
         合计                      /                    4,515,167.60              /                          53.69(4) 其他应收关联方款项情况
                                                                             单位:元 币种:人民币
           单位名称                与本公司关系                 金额            占其他应收账款总额的比例(%)江南造船(集团)有限责
                                控股股东                         86,787.26                                    1.03任公司
             合计                          /                     86,787.26                                    1.033、 长期股权投资按成本法核算
                                                                             单位:元 币种:人民币
                                                                                                           在被投
                                                                                         本期     在被投
    被投                                                                                                     资单位
                                                 增减                        减值        计提     资单位
    资单        投资成本          期初余额                    期末余额                                       表决权
                                                 变动                        准备        减值     持股比
    位                                                                                                     比例
                                                                                         准备     例(%)
                                                                                                           (%)上 海
                729,139.20        729,139.20                   729,139.20                            0.02     0.02银行
    上   海
    染   料
            10,282,850.00     10,282,850.00               10,282,850.00                             15.00    15.00
    研   究
    所   有中船江南重工股份有限公司 2012 年半年度报告限 公司上 海江 南三 淼
    生 物          10,000.00        10,000.00                   10,000.00                        0.20     0.20工 程有 限公司北 京中 船信 息
               400,000.00       400,000.00                  400,000.00                        2.50     2.50科 技有 限公司
    江   南
    船   用
    电   气    14,292,034.31    14,292,034.31                14,292,034.31                     100.00   100.00
    设   备厂江 南德 瑞斯(南通)船
    用 设      75,000,000.00    75,000,000.00                75,000,000.00                      50.00    50.00备 制造 有限 公司按权益法核算
                                                                            单位:元 币种:人民币
                                                                                  本
                                                                                  期
    被                                                                                                  在被投
                                                                             减   计   现   在被投
    投                                                                                                  资单位
                                                                             值   提   金   资单位
    资        投资成本         期初余额         增减变动         期末余额                               表决权
                                                                             准   减   红   持股比
    单                                                                                                  比例
                                                                             备   值   利   例(%)
    位                                                                                                  (%)
                                                                                  准
                                                                                  备上海
       6,000,000.00     6,769,982.54          66,647.67      6,836,630.21                    40.00    40.00中船中船江南重工股份有限公司 2012 年半年度报告环境工程有限公司南京中船绿洲
      13,332,000.00   23,782,259.88      650,774.74      24,433,034.62   33.33   33.33环保有限公司上海江南船舶
      36,000,000.00   50,867,347.22    3,080,928.71      53,948,275.93   45.00   45.00管业有限公司上海中船防火
       2,000,000.00    2,737,342.90          31,448.61    2,768,791.51   47.62   47.62防腐工程技有中船江南重工股份有限公司 2012 年半年度报告限公司广州龙穴管
      20,000,000.00     19,623,271.57   -1,313,360.55    18,309,911.02                     28.57     28.57业有限公司4、 营业收入和营业成本:(1) 营业收入、营业成本
                                                                         单位:元 币种:人民币
                 项目                          本期发生额                            上期发生额
    主营业务收入                                           451,645,630.58                     635,393,067.48
    其他业务收入                                             7,247,300.57                         7,184,350.07
    营业成本                                               424,940,522.82                     596,023,451.97(2) 主营业务(分行业)
                                                                         单位:元 币种:人民币
                                        本期发生额                               上期发生额
       行业名称
                              营业收入              营业成本             营业收入          营业成本
    制造业                     451,645,630.58     423,129,567.12        635,393,067.48        595,608,161.22
          合计              451,645,630.58     423,129,567.12        635,393,067.48        595,608,161.22(3) 主营业务(分产品)
                                                                         单位:元 币种:人民币
                                        本期发生额                               上期发生额
       产品名称
                              营业收入              营业成本             营业收入          营业成本
    钢结构                     144,225,772.87     139,220,323.68            85,554,238.93        78,570,987.56
    机械制造                    46,268,579.03      52,850,615.05            67,721,740.16        59,400,929.35
    船舶配件                   261,151,278.68     231,058,628.39        482,117,088.39        457,636,244.31
          合计              451,645,630.58     423,129,567.12        635,393,067.48        595,608,161.22(4) 主营业务(分地区)
                                                                         单位:元 币种:人民币
                                        本期发生额                               上期发生额
       地区名称
                              营业收入              营业成本             营业收入          营业成本中船江南重工股份有限公司 2012 年半年度报告
    国内                      447,107,467.21    418,588,853.75             624,456,088.59        585,384,896.39
    国外                        4,538,163.37          4,540,713.37          10,936,978.89         10,223,264.83
          合计             451,645,630.58    423,129,567.12             635,393,067.48        595,608,161.22(5) 公司前五名客户的营业收入情况
                                                                         单位:元 币种:人民币
                                                                              占公司全部营业收入的比例
             客户名称                        营业收入总额
                                                                                        (%)上海江南长兴重工有限责任公
                                                         92,631,585.83                                20.19司
    江南造船(集团)有限责任公司                              81,836,582.34                                17.83北京中关村开发建设股份有限
                                                         45,867,079.50                                10.00公司
    广州中船黄埔造船有限公司                                31,405,587.59                                  6.84上海江南长兴造船有限责任公
                                                         22,146,315.91                                  4.83司
                 合计                                  273,887,151.17                                 59.695、 投资收益:(1) 投资收益明细
                                                                         单位:元 币种:人民币
                                                                      本期发生额          上期发生额
    成本法核算的长期股权投资收益                                             664,781.48             225,000.00
    权益法核算的长期股权投资收益                                            2,516,439.18           4,809,556.13
    持有可供出售金融资产等期间取得的投资收益                                 394,380.00
                            合计                                         3,575,600.66           5,034,556.13(2) 按成本法核算的长期股权投资收益
                                                                         单位:元 币种:人民币
        被投资单位              本期发生额              上期发生额            本期比上期增减变动的原因上海染料研究所有限公
                                     558,000.00              225,000.00       被投资单位分红增加司
    上海银行                            106,781.48                               被投资单位分红
            合计                     664,781.48              225,000.00                   /(3) 按权益法核算的长期股权投资收益
                                                                         单位:元 币种:人民币
        被投资单位              本期发生额              上期发生额            本期比上期增减变动的原因
    广州龙穴管业有限公司              -1,313,360.55             -180,024.60      被投资企业亏损增加上海中船环境工程有限
                                      66,647.67                   51,449.85   被投资企业利润增加公司
    南京中船绿洲环保有限                650,774.74             1,216,136.67      被投资企业利润减少中船江南重工股份有限公司 2012 年半年度报告公司上海江南船舶管业有限
                                   3,080,928.71   3,224,357.09   被投资企业利润减少公司上海中船防火防腐工程
                                      31,448.61    379,752.78    被投资企业利润减少技有限公司
    上海长南劳务服务有限                                            已出售持有的被投资企业股
                                                   117,884.33
    公司                                                            权
           合计                    2,516,439.18   4,809,556.12               /6、 现金流量表补充资料:
                                                            单位:元 币种:人民币
                    补充资料                       本期金额                 上期金额1.将净利润调节为经营活动现金流量:
    净利润                                                 5,295,111.90              11,308,610.91
    加:资产减值准备                                      -8,014,830.52                260,432.96固定资产折旧、油气资产折耗、生产性生物资产
                                                      15,908,762.92               15,507,141.77折旧
    无形资产摊销                                            809,040.36                 474,217.02长期待摊费用摊销处置固定资产、无形资产和其他长期资产的损失(收益以“-”号填列)固定资产报废损失(收益以“-”号填列)公允价值变动损失(收益以“-”号填列)
    财务费用(收益以“-”号填列)                          114,145.03                 331,027.27
    投资损失(收益以“-”号填列)                        -3,575,600.66              -5,034,556.13
    递延所得税资产减少(增加以“-”号填列)              1,991,622.94                 649,412.88递延所得税负债增加(减少以“-”号填列)
    存货的减少(增加以“-”号填列)                    -76,504,709.14               95,998,798.67
    经营性应收项目的减少(增加以“-”号填列)           20,955,994.93          -138,344,869.28
    经营性应付项目的增加(减少以“-”号填列)          -27,317,205.09              -18,758,741.31其他
    经营活动产生的现金流量净额                          -70,337,667.33              -37,608,525.242.不涉及现金收支的重大投资和筹资活动: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变动情况:
    现金的期末余额                                      212,183,446.31              152,968,284.45
    减:现金的期初余额                                  294,576,648.37              242,230,285.33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                            -82,393,202.06              -89,262,000.88中船江南重工股份有限公司 2012 年半年度报告(十三) 补充资料1、 当期非经常性损益明细表
                                                                      单位:元 币种:人民币
                                项目                                              金额
    除上述各项之外的其他营业外收入和支出                                                         -19,080.60
                                合计                                                          -19,080.602、 净资产收益率及每股收益
                                     加权平均净资产收                      每股收益
           报告期利润
                                         益率(%)          基本每股收益              稀释每股收益归属于公司普通股股东的净
                                                    0.171                0.005                      0.005利润扣除非经常性损益后归属于
                                                    0.172                0.005                      0.005公司普通股股东的净利润3、 公司主要会计报表项目的异常情况及原因的说明
    项目名称            本期金额              上期金额           差异率(%)   变动原因
                                                                           公司本期经营活动现金净流量的
    货币资金            219,927,262.68        314,223,962.72     -30.01
                                                                           减少
    预付款项            89,451,617.87         45,270,323.88      97.59         公司本期预付材料款的增加
                                                                           子公司江南德瑞斯本期如皋舱口
    在建工程            29,892,414.45         20,165,918.80      48.23
                                                                           盖基地投入的增加
                                                                           公司本期应收账款账面价值和计
    递延所得税资产      2,584,708.20          4,351,805.20       -40.61
                                                                           税基础差异的减小
                                                                           公司本期开具银行承兑汇票和商
    应付票据            51,641,419.41         9,754,466.00       429.41
                                                                           业承兑汇票的增加
                                                                           公司本期建造合同项目未冲销工
    其它流动负债        29,684,324.31         50,297,360.32      -40.98
                                                                           程结算款的减少
                                                                           公司本期船配产品销售收入的减
    营业收入            527,570,871.85        717,770,814.64     -26.50
                                                                           少
                                                                           公司本期船配产品结转成本的减
    营业成本            481,420,527.37        650,478,504.03     -25.99
                                                                           少
                                                                           公司本期营业税项目销售收入的
    营业税金及附加      7,508,875.64          5,454,541.29       37.66
                                                                           增加
                                                                           公司本期收回以前年度应收账款
    资产减值损失        -8,104,315.33         474,938.78         -1,806.39
                                                                           转出坏账准备的增加
                                                                           公司本期按权益法核算确认投资
    投资收益            3,575,600.66          5,034,556.13       -28.98
                                                                           收益的减少
    所得税费用          1,793,235.97          3,953,810.96       -54.65        公司本期利润总额的减少中船江南重工股份有限公司 2012 年半年度报告归属于母公司所有
                     2,417,073.17       15,984,799.33    -84.88      公司本期营业收入的减少者的净利润
    少数股东损益         -1,560,765.56      320,186.87       -587.45     子公司江南德瑞斯本期亏损
                                                                     公司本期因可供出售金融资产公
    其他综合收益         -2,394,450.00      -11,539,216.81               允价值变动直接计入所有者权益
                                                                     损失的减少
    收到的税费返还       0.00               712,424.12                   公司本期没有出口退税项目取得投资收益收到
                     1,059,161.48       1,891,560.00     -44.01      公司本期收到分红减少的现金购建固定资产、无形
    资产和其他长期资     18,106,927.19      43,446,373.81    -58.32      公司本期建设项目支出的减少产支付的现金支付其他与投资活
                     2,495,120.00                                    公司本期支付设备搬迁费的增加动有关的现金吸收投资所收到的
                                        25,000,000.00                子公司江南德瑞斯本期没有增资现金
    取得借款收到的现                                                     子公司江南德瑞斯本期没有新增
                     30,000,000.00      110,000,000.00   -72.73
    金                                                                   建设资金银行借款
    偿还债务支付的现                                                     子公司江南德瑞斯本期偿还流动
                     30,000,000.00      50,000,000.00    -40.00
    金                                                                   资金银行借款的减少八、 备查文件目录1、 载有董事长亲笔签名的半年度报告文本2、 载有单位负责人、主管会计工作的负责人、会计机构负责人签名并盖章的财务报告文本3、 报告期内在中国证监会指定报刊上公开披露过的所有公司文件的正本及公告原稿
                                                                         董事长:孙伟
                                                             中船江南重工股份有限公司
                                                                     2012 年 8 月 20 日