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中船科技(600072)公告正文

*ST钢构:2014年半年度报告

公告日期:2014-07-31

   中船钢构工程股份有限公司 2014 年半年度报告




中船钢构工程股份有限公司
                  600072



   2014 年半年度报告




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                        中船钢构工程股份有限公司 2014 年半年度报告




                                      重要提示


一、 本公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准
确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。

二、   未出席董事情况
   未出席董事职务          未出席董事姓名         未出席董事的原因说明       被委托人姓名
独立董事                李俊平                    工作原因               练文和
独立董事                莫峻                      工作原因               练文和


三、   公司半年度财务报告未经审计。

四、 公司负责人周辉、主管会计工作负责人沈樑及会计机构负责人(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、准确、完整。

五、      本半年度报告中所涉及的未来计划、发展战略等前瞻性陈述不构成公司对投资者
的实质承诺,请投资者注意投资风险。

六、   是否存在被控股股东及其关联方非经营性占用资金情况?


七、   是否存在违反规定决策程序对外提供担保的情况?





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                                   中船钢构工程股份有限公司 2014 年半年度报告




                                                             目录
第一节   释义................................................................................................................................... 4
第二节   公司简介........................................................................................................................... 5
第三节   会计数据和财务指标摘要 ............................................................................................... 7
第四节   董事会报告....................................................................................................................... 8
第五节   重要事项......................................................................................................................... 12
第六节   股份变动及股东情况 ..................................................................................................... 20
第七节   优先股相关情况 ............................................................................................................. 22
第八节   董事、监事、高级管理人员情况 ................................................................................. 23
第九节   财务报告(未经审计) ................................................................................................. 24
第十节   备查文件目录 .................................................................................................................96




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                     中船钢构工程股份有限公司 2014 年半年度报告




第一节            释义

一、 释义
在本报告书中,除非文义另有所指,下列词语具有如下含义:
常用词语释义
中国证监会                                    指                  中国证券监督管理委员会
上交所                                        指                  上海证券交易所
公司、本公司、钢构工程                        指                  中船钢构工程股份有限公司
江南造船集团                                  指                  江南造船(集团)有限责任公司
控股股东、中船集团                            指                  中国船舶工业集团公司
                                                                  2014 年 1 月 1 日至 2014 年 6 月
报告期                                        指
                                                                  30 日会计期
                                                                  人民币元、人民币万元,中国法
元、万元                                      指
                                                                  定流通货币单位




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                           中船钢构工程股份有限公司 2014 年半年度报告




第二节                 公司简介

一、 公司信息
公司的中文名称                                       中船钢构工程股份有限公司
公司的中文名称简称                                   钢构工程
公司的外文名称                                       CSSC Steel Structure Engineering Co.,Ltd.
公司的外文名称缩写                                   CSSC-SSE
公司的法定代表人                                     周辉

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
                                   上海市崇明县长兴岛长兴江南           上海市崇明县长兴岛长兴江南
联系地址                           大道 988 号钢构工程公司办公          大道 988 号钢构工程公司办公
                                   室                                   室
电话                               (021)66990372                      (021)66990372
传真                               (021)66990300                      (021)66990300
电子信箱                           mail@jnhi.com                        mail@jnhi.com

三、 基本情况变更简介
公司注册地址                                         上海市上川路 361 号
公司注册地址的邮政编码                               201209
公司办公地址                                         上海市崇明县长兴岛长兴江南大道 988 号
公司办公地址的邮政编码                               201913
公司网址                                             www.jnhi.com
电子信箱                                             mail@jnhi.com

四、 信息披露及备置地点变更情况简介
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
                                                     上海市崇明县长兴岛长兴江南大道 988 号钢构工
公司半年度报告备置地点
                                                     程公司办公室

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
                                                                                   江南重工、中船股
A股                    上海证券交易所     *ST 钢构             600072
                                                                                   份、钢构工程

六、 公司报告期内的注册变更情况
  公司报告期内注册情况未变更。



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                         中船钢构工程股份有限公司 2014 年半年度报告



七、 其他有关资料
  2014 年 1 月 24 日,公司 2014 年第一次临时股东大会审议通过了《关于变更公司名称的议案》,
公司将中文名称"中船江南重工股份有限公司"变更为"中船钢构工程股份有限公司",公司名称变
更后,原"中船江南重工股份有限公司"所享有的权利和义务由变更后的"中船钢构工程股份有限
公司"承继。




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                          中船钢构工程股份有限公司 2014 年半年度报告




第三节                会计数据和财务指标摘要

一、   公司主要会计数据和财务指标
(一) 主要会计数据
                                                                      单位:元 币种:人民币
                                                                                本报告期比上年同
           主要会计数据               本报告期(1-6 月)        上年同期
                                                                                    期增减(%)
营业收入                                   343,388,016.06        319,211,209.60               7.57
归属于上市公司股东的净利润                 -54,714,913.83        -61,524,328.85            不适用
归属于上市公司股东的扣除非经常性
                                           -57,882,568.37        -61,865,772.57             不适用
损益的净利润
经营活动产生的现金流量净额                 -70,734,481.10        -13,618,852.42             不适用
                                                                                  本报告期末比上年
                                          本报告期末             上年度末
                                                                                    度末增减(%)
归属于上市公司股东的净资产               1,084,237,382.16      1,139,849,895.99               -4.88
总资产                                   2,196,958,226.62      2,146,986,640.87                2.33

(二)   主要财务指标
                                                                                  本报告期比上年同
           主要财务指标               本报告期(1-6 月)        上年同期
                                                                                      期增减(%)
基本每股收益(元/股)                             -0.114                -0.129              不适用
稀释每股收益(元/股)                             -0.114                -0.129              不适用
扣除非经常性损益后的基本每股收益
                                                   -0.121                -0.129             不适用
(元/股)
                                                                         减少 0.148 个百分
加权平均净资产收益率(%)                          -4.920                -4.772
                                                                                        点
扣除非经常性损益后的加权平均净资                                         减少 0.407 个百分
                                               -5.205            -4.798
产收益率(%)                                                                           点
1、公司本期营业收入较上年同期有所增加,主要是公司本期船配产品销售收入的增加。公司本
期非船产品销售收入较上年同期有较大幅度减少,主要是非船产品订单承接难度的增加。
2、公司本期亏损主要是营业收入总量较小,主营业务毛利较低,无法抵销当期发生的期间费用。
3、公司本期经营活动现金净流量的减少,主要是本期工程款收款的减少。公司新承接订单较往
年有比较明显的下降,承接订单的预付款比例和金额也有大幅减少,给公司的经营活动现金流
带来较大影响。

二、   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
非流动资产处置损益                                                                    2,820,019.76
除上述各项之外的其他营业外收入和支出                                                    347,404.28
少数股东权益影响额                                                                          230.50
                          合计                                                        3,167,654.54


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                        中船钢构工程股份有限公司 2014 年半年度报告




第四节            董事会报告
一、 董事会关于公司报告期内经营情况的讨论与分析
  报告期内,公司外部经营环境仍然十分严峻,造船行业仍处于深度调整期,船配价格继续处
于低位;大型钢结构和成套设备业务市场竞争激烈,导致公司主营业务面临非常大的运营压力。
报告期内公司承接的大型钢结构项目较少,船配项目主要包括长兴造船基地上层建筑、舱口盖和
轴舵系以及船用液罐等。报告期内,公司完成投钢量约 4.3 万吨,实现营业总收入 34339 万元,
较上年同期增加 7.57 %;实现利润总额-5466 万元。
  2014 年公司需努力实现"扭亏为盈"的目标,公司将做好以下工作:
  1、全力"争市场",实现业务突破
  继续坚持船与非船"两条腿走路"经营方针不动摇,全力调整优化业务结构,为实现扭亏为盈
打下坚实基础。
  2、全力"抓交付",强化生产管理
  抓好产品项目的生产,确保按期交付。进一步完善生产计划和项目管理模式,建立一体化的
项目管理体系,切实提高工程总包管理能力。
  3、加强科技研发工作,提高创新能力
  以培育设计、总包、制作综合能力为目标,加强上层建筑、舱口盖、大型成套设备和大型钢
结构业务领域的工艺研究和研发工作,提高科技研发水平。
  4、深化管理改革,切实提高管理水平
  通过优化业务流程、持续完善绩效考核、大力推进降本增效、强化全面预算管理、加强人力
资源管理以及内控和风险管理等措施深化管理改革,提高管理水平
  公司在做好主营业务经营工作,提高盈利能力的同时,将积极探索扭亏的相关途径,尽最大
努力应对退市风险。

(一) 主营业务分析
1、 财务报表相关科目变动分析表
                                                                      单位:元 币种:人民币
              科目                           本期数            上年同期数        变动比例(%)
营业收入                                   343,388,016.06      319,211,209.60               7.57
营业成本                                   332,106,806.51      340,491,594.71              -2.46
销售费用                                     2,639,245.72         2,061,999.85             27.99
管理费用                                    52,689,776.53        33,973,889.19             55.09
财务费用                                     6,727,632.35         5,109,377.09             31.67
经营活动产生的现金流量净额                 -70,734,481.10      -13,618,852.42
投资活动产生的现金流量净额                 -28,941,785.17      -12,018,773.82
筹资活动产生的现金流量净额                  11,093,865.57        -8,080,399.44
研发支出                                    19,903,421.51

营业收入变动原因说明:公司本期船配产品销售收入增加
营业成本变动原因说明:公司本期亏损产品减少
销售费用变动原因说明:子公司江南德瑞斯本期销售费用增加
管理费用变动原因说明:公司本期计入管理费用的科研费用增加
财务费用变动原因说明:公司本期贷款利息支出的增加和存款利息收入的减少


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                               中船钢构工程股份有限公司 2014 年半年度报告



经营活动产生的现金流量净额变动原因说明:公司本期收到工程款的减少
投资活动产生的现金流量净额变动原因说明:公司本期购置设备的增加
筹资活动产生的现金流量净额变动原因说明:子公司江南德瑞斯本期银行借款增加
研发支出变动原因说明:公司本期立项的科研费用增加

2、 其它
(1) 经营计划进展说明
   公司 2013 年年度报告中提出公司 2014 年营业收入计划为 15 亿元,实现扭亏为盈的目标,由
于市场持续低迷和竞争的加剧,非船和船配业务面临巨大市场压力,承接订单量和价格下降,
公司未能实现营业收入过半的目标,净利润继续出现亏损。

(二) 行业、产品或地区经营情况分析
1、 主营业务分行业、分产品情况
                                                                                    单位:元 币种:人民币
                                            主营业务分行业情况
                                                                    营业收入          营业成本     毛利率比
                                                         毛利率
  分行业            营业收入          营业成本                      比上年增          比上年增     上年增减
                                                         (%)
                                                                      减(%)             减(%)        (%)
                                                                                                   增加 10.77
制造业         334,534,709.09      331,295,423.96            0.97            8.08          -2.52
                                                                                                   个百分点
                                            主营业务分产品情况
                                                                    营业收入          营业成本     毛利率比
                                                         毛利率
  分产品            营业收入          营业成本                      比上年增          比上年增     上年增减
                                                         (%)
                                                                      减(%)             减(%)        (%)
                                                                                                   增加 10.58
钢结构             44,445,844.85     50,890,949.51         -14.50       -59.57            -62.99
                                                                                                   个百分点
机械制造                              1,072,789.72                     -100.00            -91.84
                                                                                                    增加 3.43
船舶配件       290,088,864.24      279,331,684.73            3.71           52.89          47.63
                                                                                                    个百分点

2、   主营业务分地区情况
                                                                              单位:元 币种:人民币
            地区                          营业收入                      营业收入比上年增减(%)
 国内销售                                     334,534,709.09                                             9.62
 出口销售                                               0.00                                          -100.00

(三) 核心竞争力分析
   公司自上市以来主营业务包括大型钢结构、成套机械和船舶配件,大型钢结构产品有国家体
育场、长江三峡工程、溪洛渡水利枢纽、上海大剧院、卢浦大桥、东海大桥和浦东国际机场航
站楼等一批重点项目,形成了公司在大型钢结构制作领域的品牌影响力,近几年公司凭借自身
实力以总承包身份连续承接了 20 多台大型龙门吊,树立了大型龙门吊制作的品牌。目前公司已
具有并掌握当代世界上最先进的船用液化气液罐的生产制作技术,成为国内领先的大型液化气
船船用液罐的制造企业,同时公司一直从事市重点工程的钢结构建设,积累了丰富的经验,培
养了大量技术人员。2007 年公司成立了技术中心,负责新产品、新工艺、新技术的研发以及科
技管理工作,继续巩固公司拥有的技术优势。公司部分改制于造船企业,拥有很强的钢结构制
作和机械加工能力,在钢结构制造和机械加工能力的结合上,有较为突出的综合优势,相对于
单纯钢结构或单纯机械加工企业而言,有更强的业务开拓能力。

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                                       中船钢构工程股份有限公司 2014 年半年度报告




           (四) 投资状况分析
           1、 对外股权投资总体分析
              2014 年 6 月 10 日公司召开六届十五次董事会,会议审议通过了《关于设立上海瑞宿企业发
           展有限公司(暂定名)的议案》,公司以现位于上海松江的金结车间的部分资产(评估值 20464.03
           万元)及现金(35.97 万元)作为出资(合计 20500 万元),全资成立上海瑞宿企业发展有限公
           司(暂定名),具体情况见《中船钢构工程股份有限公司对外投资公告》,公告编号:临 2014-024。

           (1)   持有其他上市公司股权情况
                                                                                                            单位:元
                                                                                        报
                                                  期初持    期末持                      告     报告期所      会计
            证券代      证券   最初投资成                               期末账面价                                     股份
                                                  股比例    股比例                      期     有者权益      核算
              码        简称       本                                       值                                         来源
                                                  (%)    (%)                      损       变动        科目
                                                                                        益
                                                                                                            可 供
                      豫园                                                                                  出 售
            600655             3,659,225.33         0.18       0.18     19,430,400.00          158,400.00             购买
                      商城                                                                                  金 融
                                                                                                            资产
                 合计          3,659,225.33         /          /        19,430,400.00          158,400.00     /            /

           (2)   持有金融企业股权情况
                                                                                             报告期
             所持                          期末持
                      最初投资 期初持股                        期末账面   报告期损           所有者     会计核      股份来
             对象                          股比例
                      金额(元) 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           0.02         0.02   729,139.20     180,707.12                            购买
            银行                                                                                        权投资
            合计      729,139.20       /                /      729,139.20     180,707.12                    /          /

           2、 非金融类公司委托理财及衍生品投资的情况
           (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。


           (3) 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。

           3、   主要子公司、参股公司分析
                                                            单位:万元
                                                                2014 年 6 月份期末被投资
                                              持 股 比
序号 被投资单位名称             注册资本               营业收入 单位财务状况             主营业务
                                              例 %
                                                                净资产         净利润
1   南京中船绿洲环保有限公 4000               33.33    9402     8013          211        船用、陆用环保设备


                                                                   10
                                      中船钢构工程股份有限公司 2014 年半年度报告



    司
    上海久远工程承包有限公
2                            2500         22.66       1177      3023          -5          房屋建筑工程施工
    司
    上海江南船舶管业有限公
3                            8000         45          13953     13190         300         金属管子制作表面处理
    司
    上海中船防火防腐工程技
4                            420          47.62       605       466           -77         防火、防腐材料
    术有限公司
5   广州龙穴管业有限公司     7000         28.57       4741      4886          19          金属管子制作
6   上海染料研究所有限公司 6000           15          5061      7339          396         各种染料、食品添加剂
    江南德瑞斯(南通)船用设
7                            15000        50          14575     12541         16          船用设备制作、销售
    备制造有限公司
8   上海江南船用电气设备厂 800            100         1066      1367          0.06        船用电器设备及低压电器等
    上海瑞宿企业发展有限公                                                                建筑材料、机械设备、电子设
9                            20500        100         0         20500         0
    司                                                                                    备的销售等

           4、   非募集资金项目情况
                                                                                     单位:万元 币种:人民币
                                                                   本报告期投入      累计实际投入 项目收益情
             项目名称          项目金额             项目进度
                                                                       金额              金额           况
         上海瑞宿企业发
                                       20,500 完成                  20,500        20,500
         展有限公司
               合计                    20,500        /              20,500        20,500       /
             2014 年 6 月 10 日公司召开六届十五次董事会,会议审议通过了《关于设立上海瑞宿企业发
           展有限公司的议案》,公司以现位于上海松江的金结车间的部分资产(评估值 20464.03 万元)
           及现金(35.97 万元)作为出资(合计 20500 万元),全资成立上海瑞宿企业发展有限公司。

           二、 利润分配或资本公积金转增预案
           (一) 报告期实施的利润分配方案的执行或调整情况
             报告期内,公司没有实施现金分红。
             公司的现金分红政策为:
             "(一)公司每年将根据当期的经营情况和项目投资的资金需求计划,在充分考虑股东利益的
           基础上正确处理公司的短期利益及长远发展的关系,确定合理的利润分配方案。
               (二)公司在当年盈利且累计未分配利润为正,运营状况良好,不存在重大投资项目或重大
           资金支出的情况下,每年度进行分红,由董事会按公司实际经营情况作出利润分配预案提交股
           东大会审议。董事会在拟定股利分配方案时应充分考虑独立董事、监事会和公众投资者的意见。
           董事会未作出利润分配预案的应当在年度报告中披露原因,并在年度报告中或股东大会上向股
           东作出说明,独立董事应对此发表独立意见;
               (三)公司董事会须在股东大会审议通过分配议案后 2 个月内完成所有派发事项,可以采取
           现金、股票或者现金股票结合方式分配股利,可以进行中期现金分红,在有条件的情况下,公
           司可以进行中期现金分红;
               (四)存在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红利,以偿还
           其占用的资金。"

           三、 其他披露事项
           (一) 董事会、监事会对会计师事务所“非标准审计报告”的说明
           √ 不适用


                                                          11
                        中船钢构工程股份有限公司 2014 年半年度报告




第五节             重要事项
一、 重大诉讼、仲裁和媒体普遍质疑的事项
(一) 诉讼、仲裁或媒体普遍质疑事项已在临时公告披露且无后续进展的
                    事项概述及类型                                    查询索引
     2014 年 7 月,公司收到上海市虹口区人民法院送
 达的《民事判决书》(2013)虹民二(商)初字第 1470
 号)(以下称上述判决),判决如下:1、被告上海迎
 舟钢结构有限公司(以下称上海迎舟)和公司共同支
 付原告上海潮润经贸有限公司(以下称上海潮润)货
 款 32,296,444.49 元,于本判决生效之日起 10 日内履
 行完毕;2、被告上海迎舟支付原告上海潮润截止 2013
 年 4 月 30 日的违约金 5,494,568.14 元,被告本公司
 对其中的 2,870,323.56 元承担共同支付责任,两被告
 于本判决生效之日起 10 日内履行完毕;3、被告上海
 迎舟支付上海潮润商票承兑费 42 万元,于本判决生
 效之日起 10 日内履行完毕。
     如果两被告未按本判决指定的期间履行给付金钱
 义务,应当依照《中华人民共和国民事诉讼法》第二
 百五十三条之规定,加倍支付延迟履行期间的债务利
 息。
     本案受理费 234,955.06 元(原告已预缴),由原告
 负担 2,554.15 元,由两被告共同负担 213,885.42 元,
 另由被告上海迎舟再负担 18,515.19 元。              www.sse.com.cn 2014 年 7 月 4 日 《公司涉及诉
     公司收到上述判决后,与上海潮润进行了协商, 讼的公告》(临 2014-025);2014 年 7 月 11 日《公
 达成了和解协议,主要内容如下:                     司涉及诉讼和解结果公告》(临 2014—026)
     1、公司在 2014 年 7 月 16 日之前,根据公司与上
 海迎舟钢、上海潮润就新疆项目签订的钢材供货补充
 协议(以下称补充协议)向上海潮润支付第一笔货款
 人民币 16,000,000.00 元,在 2014 年 8 月 10 日之前
 支付剩余款项人民币 16,296,444.49 元,上述两笔款
 项共计人民币 32,296,444.49 元,作为公司与上海潮
 润之间的最终和解款项。上海潮润对于上述判决确定
 的由公司与上海迎舟钢结构有限公司共同支付/负担
 的相关金额与公司和上海潮润双方约定的和解金额
 之间相差部分,放弃其权利,不再向公司提出任何主
 张或者申请强制执行;
     2、公司与上海潮润之间就补充协议和上述判决再
 无其他争议,双方之间不会就补充协议和上述判决再
 提出任何主张或者请求或者诉讼等,包括但不限于上
 海潮润不得向公司主张补充协议项下 2013 年 4 月 30
 日之后的违约责任(无论利息、违约金、赔偿损失等
 任何责任)。在此情形下,双方不再对上述判决书进
 行上诉或者申请再审。

                                           12
                                 中船钢构工程股份有限公司 2014 年半年度报告




       二、 破产重整相关事项
       本报告期公司无破产重整相关事项。

       三、 资产交易、企业合并事项
       √ 不适用

       四、 公司股权激励情况及其影响
       √ 不适用

       五、 重大关联交易
       (一) 与日常经营相关的关联交易
       1、 临时公告未披露的事项
                                                                                 单位:元 币种:人民币
                                                                                                         交易价
                                          关联                                占同类                     格与市
                          关联    关联             关联                                           市场
                 关联关                   交易                                交易金   关联交易          场参考
 关联交易方               交易    交易             交易   关联交易金额
                   系                     定价                                额的比   结算方式          价格差
                          类型    内容             价格                                           价格
                                          原则                                例(%)                      异较大
                                                                                                         的原因
                 母公司                  参   照
上海船厂船舶              销售   销售
                 的全资                  市   场             3,153,825.63       0.94   银行转账
有限公司                  商品   商品
                 子公司                  价
上海德瑞斯华                             参   照
                 集团兄   销售   销售
海船用设备有                             市   场            89,259,913.24      26.68   银行转账
                 弟公司   商品   商品
限公司                                   价
                                         参   照
中船澄西船舶     集团兄   销售   销售
                                         市   场            27,094,016.97       8.10   银行转账
修理有限公司     弟公司   商品   商品
                                         价
                                         参   照
中船华海船用     集团兄   销售   销售
                                         市   场                90,598.29       0.03   银行转账
设备有限公司     弟公司   商品   商品
                                         价
                                         参   照
上海外高桥造     集团兄   销售   销售
                                         市   场               432,609.44       0.13   银行转账
船有限公司       弟公司   商品   商品
                                         价
上海江南长兴                             参   照
                 集团兄   销售   销售
造船有限责任                             市   场             1,137,936.36       0.34   银行转账
                 弟公司   商品   商品
公司                                     价
上海江南长兴                             参   照
                 集团兄   销售   销售
重工有限责任                             市   场             1,752,298.51       0.52   银行转账
                 弟公司   商品   商品
公司                                     价
                 母公司                  参   照
江南造船(集团)            销售   销售
                 的控股                  市   场            57,322,728.81      17.14   银行转账
有限责任公司              商品   商品
                 子公司                  价
无锡市海鹰加                             参   照
                 集团兄   销售   销售
科海洋技术有                             市   场                42,309.40       0.01   银行转账
                 弟公司   商品   商品
限责任公司                               价


                                                     13
                                 中船钢构工程股份有限公司 2014 年半年度报告



                                         参   照
上海外高桥造     集团兄   提供   提供
                                         市   场             2,523,349.21      0.75   银行转账
船有限公司       弟公司   劳务   劳务
                                         价
上海外高桥造                             参   照
                 集团兄   提供   提供
船海洋工程有                             市   场            13,915,696.90      4.16   银行转账
                 弟公司   劳务   劳务
限公司                                   价
上海江南长兴                             参   照
                 集团兄   提供   提供
造船有限责任                             市   场            15,216,199.42      4.55   银行转账
                 弟公司   劳务   劳务
公司                                     价
上海江南长兴                             参   照
                 集团兄   提供   提供
重工有限责任                             市   场             5,468,303.65      1.63   银行转账
                 弟公司   劳务   劳务
公司                                     价
                 母公司                  参   照
江南造船(集团)            提供   提供
                 的全资                  市   场            53,805,993.86     16.08   银行转账
有限责任公司              劳务   劳务
                 子公司                  价
                                         参   照
上海东鼎钢结     集团兄   购买   购买
                                         市   场               197,971.79      0.06   银行转账
构有限公司       弟公司   商品   商品
                                         价
                                         参   照
上海江南船舶     联营公   购买   购买
                                         市   场               626,376.09      0.19   银行转账
管业有限公司     司       商品   商品
                                         价
                                         参   照
上海江南船艇     集团兄   购买   购买
                                         市   场               145,299.17      0.04   银行转账
制造有限公司     弟公司   商品   商品
                                         价
上海江南长兴                             参   照
                 集团兄   购买   购买
造船有限责任                             市   场             2,127,811.07      0.64   银行转账
                 弟公司   商品   商品
公司                                     价
上海江南长兴                             参   照
                 集团兄   购买   购买
重工有限责任                             市   场             1,692,307.72      0.51   银行转账
                 弟公司   商品   商品
公司                                     价
                                         参   照
九江海天设备     集团兄   购买   购买
                                         市   场             2,070,512.81      0.62   银行转账
制造有限公司     弟公司   商品   商品
                                         价
                 母公司                  参   照
江南造船(集团)            购买   购买
                 的全资                  市   场               913,259.84      0.28   银行转账
有限责任公司              商品   商品
                 子公司                  价
                 母公司                  参   照
广州中船黄埔              购买   购买
                 的全资                  市   场               125,641.03      0.04   银行转账
造船有限公司              商品   商品
                 子公司                  价
                                         参   照
广州黄船海洋     集团兄   购买   购买
                                         市   场               222,162.39      0.07   银行转账
工程有限公司     弟公司   商品   商品
                                         价
                 母公司                  参   照
中船工业成套              购买   购买
                 的全资                  市   场            29,274,903.64      8.84   银行转账
物流有限公司              商品   商品
                 子公司                  价
上海中船防火     联营公   购买   购买    参   照                 6,324.78      0.00   银行转账


                                                    14
                                      中船钢构工程股份有限公司 2014 年半年度报告



防腐工程技术      司         商品      商品     市       场
有限公司                                        价
上海船舶工程                                    参       照
                  集团兄     接受      接受
质量检测有限                                    市       场              3,225,740.46          0.97   银行转账
                  弟公司     劳务      劳务
公司                                            价
                                                参       照
上海江南计量      集团兄     接受      接受
                                                市       场                   25,943.58        0.01   银行转账
检测站            弟公司     劳务      劳务
                                                价
                  合计                               /        /        311,870,034.06        93.33        /               /      /

         (二) 关联债权债务往来
         1、 临时公告未披露的事项
                                                                                          单位:元 币种:人民币
           关联                       向关联方提供资金                                      关联方向上市公司提供资金
关联方
           关系        期初余额           发生额                   期末余额         期初余额         发生额       期末余额
上海外
           集团
高桥造
           兄弟        6,652,184.84      3,458,471.59             4,008,156.79                 0.00                0.00               0.00
船有限
           公司
公司
上海外
高桥造     集团
船海洋     兄弟        1,026,600.15     16,281,365.27             7,838,137.14                                     0.00               0.00
工程有     公司
限公司
上海东
           集团
鼎钢结
           兄弟                                      0.00                 0.00      9,304,267.54                   0.00       3,755,145.97
构有限
           公司
公司
上海舟
艺建设
           集团
工程咨
           兄弟                                                                           97,500.00                             97,500.00
询监理
           公司
有限公

上海中
船三井     集团
造船柴     兄弟                                      0.00                 0.00      1,760,570.00         467,600.00            689,990.00
油机有     公司
限公司
上海中
船防火
防腐工     联营
                                              26,062.50                   0.00        755,593.35              24,659.00        472,277.35
程技术     公司
有限公

上海船     集团                          1,986,731.00                     0.00      7,555,130.25         398,864.08           4,171,596.81


                                                                  15
                                    中船钢构工程股份有限公司 2014 年半年度报告



舶工程   兄弟
质量检   公司
测有限
公司
         母   公
上海船
         司   的
厂船舶
         全   资    16,130,997.12     16,919,968.00     9,270,973.12
有限公
         子   公

         司
上海江
南船舶   联营
                                               0.00               0.00      102,564.12      59,829.06      162,393.18
管业有   公司
限公司
上海江
         集团
南船艇
         兄弟                                  0.00               0.00       30,769.24      22,222.22       52,991.46
制造有
         公司
限公司
上海江
南长兴   集团
造船有   兄弟        2,971,163.13     18,612,553.32     9,894,180.14      3,078,102.57            0.00    3,078,102.57
限责任   公司
公司
上海江
南长兴   集团
造船有   兄弟                            521,785.57         554,315.57
限责任   公司
公司
上海江
南长兴   集团
重工有   兄弟      178,562,019.85              0.00    55,825,856.39      1,682,820.54    3,909,703.18    3,642,415.72
限责任   公司
公司
上海江
南长兴   集团
重工有   兄弟                          2,050,189.21     2,121,562.39
限责任   公司
公司
上海江   集团
南计量   兄弟                                  0.00               0.00       11,450.00      14,493.58       25,943.58
检测站   公司
上海江
         集团
南机电
         兄弟                                                             1,090,200.00
工程公
         公司

上海德   集团
                    25,574,926.12     67,171,540.74    60,249,165.92     20,407,700.00   70,403,565.34   42,647,858.47
瑞斯华   兄弟


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                                         中船钢构工程股份有限公司 2014 年半年度报告



海船用         公司
设备有
限公司
北京中
船信息         联营
                                              238,500.00         238,500.00      519,000.00            0.00     519,000.00
科技有         公司
限公司
北京船
               集团
舶工业
               兄弟                            12,800.00          12,800.00                            0.00            0.00
管理干
               公司
部学院
中船华
               集团
海船用
               兄弟         33,017.50         106,000.00         106,000.00
设备有
               公司
限公司
华海船
用货物         集团
通道设         兄弟                                               20,117.50
备有限         公司
公司
中船澄
               集团
西船舶
               兄弟                        26,475,000.00    25,485,000.00                      2,030,000.00     990,000.00
修理有
               公司
限公司
               母   公
中船工
               司   的
业成套
               全   资    2,671,686.09     30,483,581.10     3,846,727.47                     21,487,655.04    2,207,655.04
物流有
               子   公
限公司
               司
南京中
船绿洲         联营
                                              817,000.00               0.00    1,240,000.00            0.00            0.00
机器有         公司
限公司
九江海
               集团
天设备
               兄弟                                 0.00               0.00    3,699,012.81            0.00    2,548,512.81
制造有
               公司
限公司
               母   公
江南造
               司   的
船(集团)
               全   资   36,942,347.75    107,887,642.61    47,367,017.19     82,110,157.22    3,851,743.86   80,904,501.08
有限责
               子   公
任公司
               司
江   苏   德
               集团
瑞   斯   华
               兄弟       1,537,654.03                       1,135,451.66
海   船   用
               公司
设   备   有


                                                            17
                                   中船钢构工程股份有限公司 2014 年半年度报告



限公司
广东广
          集团
船国际
          兄弟                                0.00               0.00      165,350.00              0.00      165,350.00
电梯有
          公司
限公司
广州中
船南沙
          集团
龙穴建
          兄弟       593,177.97               0.00         593,177.97                              0.00             0.00
设发展
          公司
有限责
任公司
          母   公
广州中
          司   的
船黄埔
          全   资   7,888,686.00              0.00     7,888,686.00       3,273,084.62             0.00     6,450,084.62
造船有
          子   公
限公司
          司
          母   公
广州广
          司   的
船国际
          全   资                             0.00               0.00    12,853,540.26             0.00    12,853,540.26
股份有
          子   公
限公司
          司
广州黄
           集团
船海洋
           兄弟                               0.00               0.00                       222,162.39       222,162.39
工程有
           公司
限公司
沪东中 母公
华造船 司的
(集团) 全 资                                0.00               0.00     8,155,000.00             0.00     8,155,000.00
有限公 子公
司         司
无锡市
海鹰加
           集团
科海洋
           兄弟                          49,502.00               0.00                              0.00             0.00
技术有
           公司
限责任
公司
中船第 母公
九设计 司的
研究院 全资          309,248.00                                  0.00      318,000.00                               0.00
工程有 子公
限公司     司
      合计       280,893,708.55     293,098,692.91   236,455,825.25     158,209,812.52   102,892,497.75   173,812,021.31
报告期内公司向控股股东及其子
                                                                                                          293,098,692.91
公司提供资金的发生额(元)
公司向控股股东及其子公司提供
                                                                                                          236,455,825.25
资金的余额(元)


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                                中船钢构工程股份有限公司 2014 年半年度报告




       六、 重大合同及其履行情况
       (一) 托管、承包、租赁事项
       √ 不适用

       (二) 担保情况
       √ 不适用

       (三) 其他重大合同或交易
          本报告期公司无其他重大合同或交易。

       七、 承诺事项履行情况
       (一) 上市公司、持股 5%以上的股东、控股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
                                                                                               如未能及时   时履
                                                                             是否有   是否及
承诺                                                        承诺时间及                         履行应说明   行应
        承诺类型    承诺方             承诺内容                              履行期   时严格
背景                                                          期限                             未完成履行   说明
                                                                               限       履行
                                                                                               的具体原因   下一
                                                                                                            步计
                                                                                                            划
                              自 2011 年 4 月 12 日起三
                              年内,若钢构工程二级市场
                   中国船
                              价格低于 30 元/股,中国船
                   舶工业
                              舶工业集团公司和江南造       承诺时间:
                   集团公
                              船(集团)有限责任公司承     2008 年 8 月 6
其他               司、江南
        其他                  诺不通过上海证券交易所       日。期限:        是       是
承诺               造船(集
                              交易系统出售该部分股份       2014 年 4 月
                   团)有限
                              (从公告之日起因分红、配     11 日
                   责任公
                              股、转增等原因导致股份或
                   司
                              权益变化时,按相应因素调
                              整该价格)。

       八、 上市公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购
       人处罚及整改情况
         报告期公司及其董事、监事、高级管理人员、持有 5%以上股份的股东、实际控制人、收购人
       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。

       九、 公司治理情况
         报告期内,公司根据《公司法》、《上市公司治理准则》、《企业内部控制基本规范》以及中国
       证监会、上交所最新法律法规的要求,进一步完善公司法人治理结构,健全公司内部控制制度。
       公司股东大会、董事会、监事会及经理层之间权责明确,各司其职、各尽其责、相互制衡、相
       互协调。公司在股东与股东大会、董事与董事会、监事与监事会、利益相关者、同业竞争与关
       联交易、信息披露与透明度等主要治理方面均符合监管部门有关文件的要求,公司治理的实际
       状况与《公司法》和中国证监会相关规定的要求不存在差异。



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                             中船钢构工程股份有限公司 2014 年半年度报告




   第六节              股份变动及股东情况

   一、 股本变动情况
   (一) 股份变动情况表
   1、 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) 限售股份变动情况
      报告期内,本公司限售股份无变动情况。

   二、 股东情况
   (一) 截止报告期末股东总数及持有公司 5%以上股份的前十名股东情况
                                                                                         单位:股
          报告期末股东总数                                                                            78,858
                                            前十名股东持股情况
                                                                                                      质押或
                                                                                           持有有限
                                          持股比例                                                    冻结的
       股东名称          股东性质                         持股总数        报告期内增减     售条件股
                                            (%)                                                       股份数
                                                                                             份数量
                                                                                                        量
中国船舶工业集团
                     国有法人                     34        162,666,059              0                无
公司
江南造船(集团)有
                     国有法人                        6       28,727,521              0                无
限责任公司
                                                                                                      未
宣家鑫               其他                       0.83          3,963,274
                                                                                                      知
中信证券股份有限                                                                                      未
                     其他                       0.56          2,697,015
公司                                                                                                  知
                                                                                                      未
马文霞               其他                       0.44          2,105,299
                                                                                                      知
                                                                                                      未
周国均               其他                       0.31          1,500,000
                                                                                                      知
                                                                                                      未
王培                 其他                       0.25          1,197,700        278,953
                                                                                                      知
                                                                                                      未
樊清                 其他                       0.24          1,157,002        126,693
                                                                                                      知
                                                                                                      未
孟艳风               其他                       0.23          1,121,800              0
                                                                                                      知
                                                                                                      未
郭剑刚               其他                       0.21          1,015,880
                                                                                                      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                             股份种类及数量


                                                20
                           中船钢构工程股份有限公司 2014 年半年度报告



                       的数量
中国船舶工业
                         162,666,059   人民币普通股
集团公司
江南造船(集团)
                          28,727,521   人民币普通股
有限责任公司
宣家鑫                     3,963,274   人民币普通股
中信证券股份
                           2,697,015   人民币普通股
有限公司
马文霞                     2,105,299   人民币普通股
周国均                     1,500,000   人民币普通股
招商证券股份
有限公司客户
                           1,415,285   人民币普通股
信用交易担保
证券账户
王培                       1,197,700 人民币普通股
樊清                       1,157,002 人民币普通股
孟艳风                     1,121,800 人民币普通股
                 上述股东中中国船舶工业集团公司、江南造船(集团)有限责任公司为国有法人股东,江南
上述股东关联     造船集团为中船集团下属企业,江南造船集团、中船集团与另八位无限售条件股东之间不存
关系或一致行     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。其他无限
动的说明         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。


   三、 控股股东或实际控制人变更情况
     本报告期内公司控股股东或实际控制人没有发生变更。




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                       中船钢构工程股份有限公司 2014 年半年度报告




第七节            优先股相关情况
本报告期公司无优先股事项。




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                       中船钢构工程股份有限公司 2014 年半年度报告




第八节            董事、监事、高级管理人员情况
一、 持股变动情况
(一) 现任及报告期内离任董事、监事和高级管理人员持股变动情况
    报告期内公司董事、监事、高级管理人员持股未发生变化。

二、  公司董事、监事、高级管理人员变动情况
        姓名                担任的职务                 变动情形           变动原因
黄成穗                董事                      离任                工作原因
曾祥新                董事                      离任                工作原因
王军                  监事                      离任                工作原因
卢霖                  董事                      选举                工作原因
王军                  董事                      选举                工作原因
彭卫华                监事                      选举                工作原因
曹坚                  总会计师                  离任                工作原因
沈樑                  总会计师                  聘任                工作原因
曹坚                  副总经理                  聘任                工作原因




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                            中船钢构工程股份有限公司 2014 年半年度报告




第九节                财务报告(未经审计)

一、    财务报表

                                        合并资产负债表
                                       2014 年 6 月 30 日
编制单位:中船钢构工程股份有限公司
                                                                            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                                             120,845,730.21                219,781,934.15
       结算备付金
       拆出资金
       交易性金融资产
       应收票据                                              5,793,544.20               10,199,240.26
       应收账款                                          345,188,444.89                412,863,916.62
       预付款项                                             44,953,139.43               21,040,834.30
       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                                            7,915,334.94                5,086,594.44
       买入返售金融资产
       存货                                              661,385,333.15                476,537,654.09
       一年内到期的非流动
资产
       其他流动资产
         流动资产合计                                  1,186,081,526.82              1,145,510,173.86
非流动资产:
    发放委托贷款及垫款
       可供出售金融资产                                     19,430,400.00               20,486,400.00
       持有至到期投资
       长期应收款
       长期股权投资                                      122,254,609.17                120,532,586.75
       投资性房地产                                         16,188,247.70               11,364,508.17

                                               24
                         中船钢构工程股份有限公司 2014 年半年度报告



    固定资产                                          731,729,345.53    749,266,902.18
    在建工程                                           20,123,803.33     11,884,986.06
    工程物资
    固定资产清理                                       13,349,461.27     12,710,466.41
    生产性生物资产
    油气资产
    无形资产                                           87,800,832.80     75,230,617.44
    开发支出
    商誉
    长期待摊费用
    递延所得税资产
    其他非流动资产
       非流动资产合计                               1,010,876,699.80   1,001,476,467.01
         资产总计                                   2,196,958,226.62   2,146,986,640.87
流动负债:
    短期借款                                          240,000,000.00     60,000,000.00
    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                                           45,596,141.26     43,126,628.30
    应付账款                                          490,357,313.32    436,618,461.87
    预收款项                                          123,359,387.61     92,467,908.48
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                       10,656,550.43     13,266,433.93
    应交税费                                           25,659,388.58     33,640,312.19
    应付利息                                              165,611.11        381,222.23
    应付股利
    其他应付款                                          6,245,859.73      1,882,402.18
    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
                                                                        160,000,000.00
负债
    其他流动负债                                        5,602,944.82        600,645.12
       流动负债合计                                   947,643,196.86    841,984,014.30

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                          中船钢构工程股份有限公司 2014 年半年度报告



非流动负债:
    长期借款                                           100,000,000.00                100,000,000.00
     应付债券
     长期应付款
     专项应付款
     预计负债
     递延所得税负债                                        2,365,676.20                2,524,076.20
     其他非流动负债
       非流动负债合计                                  102,365,676.20                102,524,076.20
         负债合计                                    1,050,008,873.06                944,508,090.50
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                                          418,987,973.87                419,885,573.87
     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                                         61,906,688.96                116,621,602.79
     外币报表折算差额
     归属于母公司所有者
                                                     1,084,237,382.16              1,139,849,895.99
权益合计
     少数股东权益                                         62,711,971.40               62,628,654.38
         所有者权益合计                              1,146,949,353.56              1,202,478,550.37
       负债和所有者权益
                                                     2,196,958,226.62              2,146,986,640.87
总计
法定代表人:周辉 主管会计工作负责人:沈樑 会计机构负责人:孙长庆


                                     母公司资产负债表
                                     2014 年 6 月 30 日
编制单位:中船钢构工程股份有限公司
                                                                          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                                           106,810,652.75                195,273,177.23
     交易性金融资产
     应收票据                                              2,437,345.00                9,499,240.26
     应收账款                                          216,696,791.54                349,008,170.42
     预付款项                                           20,264,012.22                 14,800,361.72


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                         中船钢构工程股份有限公司 2014 年半年度报告



    应收利息
    应收股利
    其他应收款                                          6,977,658.64      4,165,091.45
    存货                                              566,256,971.82    439,772,762.50
    一年内到期的非流动
资产
    其他流动资产
       流动资产合计                                   919,443,431.97   1,012,518,803.58
非流动资产:
    可供出售金融资产                                   19,430,400.00     20,486,400.00
    持有至到期投资
    长期应收款
    长期股权投资                                      416,546,643.48    209,824,621.06
    投资性房地产                                       16,188,247.70     11,364,508.17
    固定资产                                          422,025,839.94    514,351,875.34
    在建工程                                           17,752,813.22     10,521,887.88
    工程物资
    固定资产清理                                       13,264,723.99     12,710,466.41
    生产性生物资产
    油气资产
    无形资产                                           30,798,850.00     60,541,077.59
    开发支出
    商誉
    长期待摊费用
    递延所得税资产
    其他非流动资产
       非流动资产合计                                 936,007,518.33    839,800,836.45
         资产总计                                   1,855,450,950.30   1,852,319,640.03
流动负债:
    短期借款
    交易性金融负债
    应付票据                                                             13,419,560.13
    应付账款                                          432,065,964.82    461,965,947.48
    预收款项                                           72,735,257.35     65,340,075.59
    应付职工薪酬                                       10,145,403.69     12,660,151.51
    应交税费                                           25,891,423.55     34,155,956.98
    应付利息                                              165,611.11        165,611.11
    应付股利


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                         中船钢构工程股份有限公司 2014 年半年度报告



    其他应付款                                            5,584,908.65                  1,605,663.85
    一年内到期的非流动
负债
    其他流动负债                                          5,602,944.82                   600,645.12
       流动负债合计                                     552,191,513.99                589,913,611.77
非流动负债:
    长期借款                                            100,000,000.00               100,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                                        2,365,676.20                  2,524,076.20
    其他非流动负债
       非流动负债合计                                   102,365,676.20               102,524,076.20
         负债合计                                       654,557,190.19               692,437,687.97
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                                            515,423,631.76               419,885,573.87
    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                                           82,127,409.02               136,653,658.86
所有者权益(或股东权益)
                                                    1,200,893,760.11                1,159,881,952.06
合计
      负债和所有者权益
                                                    1,855,450,950.30                1,852,319,640.03
(或股东权益)总计
法定代表人:周辉 主管会计工作负责人:沈樑 会计机构负责人:孙长庆


                                        合并利润表
                                      2014 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                                               343,388,016.06           319,211,209.60
    其中:营业收入                                           343,388,016.06           319,211,209.60
           利息收入
           已赚保费
           手续费及佣金收入


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                          中船钢构工程股份有限公司 2014 年半年度报告



二、营业总成本                                              404,400,479.49      381,083,851.49
    其中:营业成本                                          332,106,806.51      340,491,594.71
           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                                     1,946,946.62        3,895,591.86
           销售费用                                           2,639,245.72        2,061,999.85
           管理费用                                          52,689,776.53       33,973,889.19
           财务费用                                           6,727,632.35        5,109,377.09
           资产减值损失                                       8,290,071.76       -4,448,601.21
    加:公允价值变动收益(损失以
“-”号填列)
       投资收益(损失以“-”号填
                                                              3,213,442.58        1,327,200.54
列)
         其中:对联营企业和合营企
                                                              1,722,022.42         451,135.30
业的投资收益
       汇兑收益(损失以“-”号填
列)
三、营业利润(亏损以“-”号填列)                          -57,799,020.85      -60,545,441.35
    加:营业外收入                                            3,402,316.49          505,551.88
    减:营业外支出                                              234,892.45         270,651.16
       其中:非流动资产处置损失
四、利润总额(亏损总额以“-”号
                                                            -54,631,596.81      -60,310,540.63
填列)
    减:所得税费用                                                                1,449,217.04
五、净利润(净亏损以“-”号填列)                          -54,631,596.81      -61,759,757.67
    归属于母公司所有者的净利润                              -54,714,913.83      -61,524,328.85
    少数股东损益                                                 83,317.02         -235,428.82
六、每股收益:
    (一)基本每股收益                                                 -0.114           -0.129
    (二)稀释每股收益                                              -0.114              -0.129
七、其他综合收益                                               -897,600.00       -1,503,480.00
八、综合收益总额                                            -55,529,196.81      -63,263,237.67
    归属于母公司所有者的综合收益
                                                            -55,612,513.83      -63,027,808.85
总额


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                          中船钢构工程股份有限公司 2014 年半年度报告



     归属于少数股东的综合收益总额                       83,317.02                       -235,428.82
法定代表人:周辉 主管会计工作负责人:沈樑 会计机构负责人:孙长庆



                                        母公司利润表
                                       2014 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                                                197,441,184.41           285,598,591.36
    减:营业成本                                             203,048,670.84          322,506,846.29
         营业税金及附加                                        1,690,572.57            3,486,527.06
         销售费用                                              1,983,834.14            1,880,853.51
         管理费用                                             43,057,149.90           24,021,597.07
         财务费用                                               525,477.28              -183,056.48
         资产减值损失                                          8,042,650.14           -4,208,995.83
     加:公允价值变动收益(损失以
“-”号填列)
         投资收益(损失以“-”号
                                                               3,213,442.58            1,327,200.54
填列)
           其中:对联营企业和合营
                                                               1,722,022.42              451,135.30
企业的投资收益
二、营业利润(亏损以“-”号填列)                           -57,693,727.88          -60,577,979.72
    加:营业外收入                                             3,401,709.49              504,644.43
     减:营业外支出                                             234,231.45                57,065.16
         其中:非流动资产处置损失
三、利润总额(亏损总额以“-”号
                                                             -54,526,249.84          -60,130,400.45
填列)
    减:所得税费用                                                                     1,406,501.76
四、净利润(净亏损以“-”号填列)                  -54,526,249.84                   -61,536,902.21
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                                      95,538,057.89                   -1,503,480.00
七、综合收益总额                                      41,011,808.05                  -63,040,382.21
法定代表人:周辉 主管会计工作负责人:沈樑 会计机构负责人:孙长庆


                                      合并现金流量表
                                      2014 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

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                          中船钢构工程股份有限公司 2014 年半年度报告



流量:
    销售商品、提供劳务
                                                       446,031,362.71   540,662,504.11
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

     收到的税费返还                                          2,094.84      199,168.00
     收到其他与经营活动
                                                         2,434,135.42     2,848,694.83
有关的现金
       经营活动现金流入
                                                       448,467,592.97   543,710,366.94
小计
     购买商品、接受劳务
                                                       430,562,501.21   466,294,154.10
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



                                             31
                          中船钢构工程股份有限公司 2014 年半年度报告



    支付给职工以及为职
                                                        63,013,826.41    62,538,928.81
工支付的现金
    支付的各项税费                                       8,615,061.95     9,506,555.54
    支付其他与经营活动
                                                        17,010,684.50    18,989,580.91
有关的现金
       经营活动现金流出
                                                       519,202,074.07   557,329,219.36
小计
         经营活动产生的
                                                       -70,734,481.10   -13,618,852.42
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
                                                         1,491,420.16      876,065.24
现金
    处置固定资产、无形
资产和其他长期资产收回                                   3,712,208.40      176,740.96
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
                                                         5,203,628.56     1,052,806.20
小计
    购建固定资产、无形
资产和其他长期资产支付                                  33,135,549.73    13,071,580.02
的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营
业单位支付的现金净额
    支付其他与投资活动
                                                         1,009,864.00
有关的现金
       投资活动现金流出
                                                        34,145,413.73    13,071,580.02
小计
         投资活动产生的
                                                       -28,941,785.17   -12,018,773.82
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


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                          中船钢构工程股份有限公司 2014 年半年度报告



    其中:子公司吸收少
数股东投资收到的现金
    取得借款收到的现金                                 180,000,000.00
    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
                                                       180,000,000.00
小计
    偿还债务支付的现金                                 160,000,000.00
    分配股利、利润或偿
                                                          8,906,134.43                 8,080,399.44
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
                                                       168,906,134.43                  8,080,399.44
小计
        筹资活动产生的
                                                         11,093,865.57                -8,080,399.44
现金流量净额
四、汇率变动对现金及现
                                                             -93,550.57                   18,334.82
金等价物的影响
五、现金及现金等价物净
                                                       -88,675,951.27                -33,699,690.86
增加额
    加:期初现金及现金
                                                       199,371,414.85                280,320,449.81
等价物余额
六、期末现金及现金等价
                                                110,695,463.58                       246,620,758.95
物余额
法定代表人:周辉 主管会计工作负责人:沈樑 会计机构负责人:孙长庆


                                     母公司现金流量表
                                       2014 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
                                                       346,047,187.74                466,579,864.62
收到的现金
    收到的税费返还                                              459.35                  199,168.00
    收到其他与经营活动
                                                          2,318,994.22                 2,775,850.39
有关的现金


                                             33
                          中船钢构工程股份有限公司 2014 年半年度报告



       经营活动现金流入
                                                       348,366,641.31   469,554,883.01
小计
    购买商品、接受劳务
                                                       337,748,740.93   411,665,546.21
支付的现金
    支付给职工以及为职
                                                        50,951,779.48    53,044,446.68
工支付的现金
    支付的各项税费                                       4,217,236.58     7,315,787.11
    支付其他与经营活动
                                                        10,959,251.29    16,102,552.54
有关的现金
       经营活动现金流出
                                                       403,877,008.28   488,128,332.54
小计
         经营活动产生的
                                                       -55,510,366.97   -18,573,449.53
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
                                                         1,491,420.16      876,065.24
现金
    处置固定资产、无形
资产和其他长期资产收回                                   3,692,208.40      176,740.96
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
                                                         5,183,628.56     1,052,806.20
小计
    购建固定资产、无形
资产和其他长期资产支付                                  20,524,971.93     7,519,204.83
的现金
    投资支付的现金                                         359,700.00
    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
                                                         1,009,864.00
有关的现金
       投资活动现金流出
                                                        21,894,535.93     7,519,204.83
小计
         投资活动产生的
                                                       -16,710,907.37    -6,466,398.63
现金流量净额

                                             34
                          中船钢构工程股份有限公司 2014 年半年度报告



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
                                                         2,710,000.00     2,740,111.11
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
                                                         2,710,000.00     2,740,111.11
小计
        筹资活动产生的
                                                        -2,710,000.00    -2,740,111.11
现金流量净额
四、汇率变动对现金及现
                                                           -93,550.57        18,334.82
金等价物的影响
五、现金及现金等价物净
                                                       -75,024,824.91   -27,761,624.45
增加额
    加:期初现金及现金
                                                       180,804,440.50   258,837,743.78
等价物余额
六、期末现金及现金等价
                                                105,779,615.59          231,076,119.33
物余额
法定代表人:周辉 主管会计工作负责人:沈樑 会计机构负责人:孙长庆




                                             35
                                                      中船钢构工程股份有限公司 2014 年半年度报告




                                                               合并所有者权益变动表
                                                                   2014 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                             专项储                                                                    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)                                   备
                                                     股                         准备
一、上年年
                 478,429,586.00   419,885,573.87                  124,913,133.33           116,621,602.79           62,628,654.38   1,202,478,550.37
末余额
      加:会
计政策变更
            前
期差错更正
            其

二、本年年
                 478,429,586.00   419,885,573.87                  124,913,133.33           116,621,602.79           62,628,654.38   1,202,478,550.37
初余额
三、本期增
减变动金额
(减少以                             -897,600.00                                            -54,714,913.83             83,317.02      -55,529,196.81
“-”号填
列)
(一)净利
                                                                                            -54,714,913.83             83,317.02      -54,631,596.81

(二)其他
                                     -897,600.00                                                                                        -897,600.00
综合收益
上述(一)                           -897,600.00                                            -54,714,913.83             83,317.02      -55,529,196.81



                                                                         36
              中船钢构工程股份有限公司 2014 年半年度报告




和(二)小

(三)所有
者投入和减
少资本
1.所有者投
入资本
2.股份支付
计入所有者
权益的金额
3.其他
(四)利润
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
者权益内部
结转
1.资本公积
转增资本
(或股本)
2.盈余公积
转增资本
(或股本)




                                 37
                                                      中船钢构工程股份有限公司 2014 年半年度报告




 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   418,987,973.87                  124,913,133.33             61,906,688.96          62,711,971.40   1,146,949,353.56
 末余额

                                                                                                                     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、上年年末
             478,429,586.00       418,584,053.87                 124,913,133.33           298,968,110.56            60,996,081.03   1,381,890,964.79
余额
          加
:会计政策变

            前
期差错更正
            其

二、本年年初
                 478,429,586.00   418,584,053.87                 124,913,133.33           298,968,110.56            60,996,081.03   1,381,890,964.79
余额
三、本期增减                       -1,503,480.00                                          -61,524,328.85              -235,428.82     -63,263,237.67



                                                                         38
                               中船钢构工程股份有限公司 2014 年半年度报告




变动金额(减
少以“-”号
填列)
(一)净利润                                                       -61,524,328.85   -235,428.82   -61,759,757.67
(二)其他综
               -1,503,480.00                                                                       -1,503,480.00
合收益
上述(一)和
               -1,503,480.00                                       -61,524,328.85   -235,428.82   -63,263,237.67
(二)小计
(三)所有者
投入和减少
资本
1.所有者投
入资本
2.股份支付
计入所有者
权益的金额
3.其他
(四)利润分

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





                                                  39
                                                      中船钢构工程股份有限公司 2014 年半年度报告




1.资本公积
转增资本(或
股本)
2.盈余公积
转增资本(或
股本)
3.盈余公积
弥补亏损
4.其他
(六)专项储

1.本期提取
2.本期使用
(七)其他
四、本期期末
              478,429,586.00 417,080,573.87               124,913,133.33                    237,443,781.71           60,760,652.21   1,318,627,727.12
余额
    法定代表人:周辉 主管会计工作负责人:沈樑 会计机构负责人:孙长庆

                                                             母公司所有者权益变动表
                                                                 2014 年 1—6 月
                                                                                                                      单位:元 币种:人民币
                                                                              本期金额
    项目        实收资本(或                      减:库存
                                   资本公积                  专项储备         盈余公积          一般风险准备   未分配利润       所有者权益合计
                  股本)                            股
一、上年年末
                478,429,586.00   419,885,573.87                            124,913,133.33                      136,653,658.86   1,159,881,952.06
余额
      加:会
计政策变更
           前
期差错更正



                                                                         40
                                                 中船钢构工程股份有限公司 2014 年半年度报告




         其

二、本年年初
               478,429,586.00   419,885,573.87                        124,913,133.33          136,653,658.86   1,159,881,952.06
余额
三、本期增减
变动金额(减
                                 95,538,057.89                                                -54,526,249.84     41,011,808.05
少以“-”号
填列)
(一)净利润                                                                                  -54,526,249.84     -54,526,249.84
(二)其他综
                                 95,538,057.89                                                                   95,538,057.89
合收益
上述(一)和
                                 95,538,057.89                                                -54,526,249.84     41,011,808.05
(二)小计
(三)所有者
投入和减少
资本
1.所有者投
入资本
2.股份支付
计入所有者
权益的金额
3.其他
(四)利润分

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



                                                                    41
                                                     中船钢构工程股份有限公司 2014 年半年度报告




分配
4.其他
(五)所有者
权益内部结

1.资本公积
转增资本(或
股本)
2.盈余公积
转增资本(或
股本)
3.盈余公积
弥补亏损
4.其他
(六)专项储

1.本期提取
2.本期使用
(七)其他
四、本期期末
               478,429,586.00   515,423,631.76                            124,913,133.33                          82,127,409.02   1,200,893,760.11
余额


                                                                                                                        单位:元 币种:人民币
                                                                         上年同期金额
     项目      实收资本(或                      减:库   专项
                                  资本公积                         盈余公积          一般风险准备    未分配利润          所有者权益合计
                   股本)                        存股     储备
    一、上年
    年 末 余   478,429,586.00   418,584,053.87                   124,913,133.33                     318,535,945.50            1,340,462,718.70
    额




                                                                        42
                                           中船钢构工程股份有限公司 2014 年半年度报告




       加
:会计政
策变更
            前
期 差 错
更正
            其

二、本年
年 初 余 478,429,586.00   418,584,053.87               124,913,133.33                   318,535,945.50   1,340,462,718.70

三、本期
增 减 变
动 金 额
                           -1,503,480.00                                                -61,536,902.21     -63,040,382.21
( 减 少
以“-”
号填列)
(一)净
                                                                                        -61,536,902.21     -61,536,902.21
利润
(二)其
他 综 合                   -1,503,480.00                                                                    -1,503,480.00
收益
上    述
(一)和
                           -1,503,480.00                                                -61,536,902.21     -63,040,382.21
(二)小

(三)所
有 者 投
入 和 减




                                                              43
           中船钢构工程股份有限公司 2014 年半年度报告




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
润分配
1.提取
盈 余 公

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
结转
1.资本
公 积 转
增 资 本
( 或 股



                              44
                                            中船钢构工程股份有限公司 2014 年半年度报告




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

四、本期
期 末 余 478,429,586.00 417,080,573.87                124,913,133.33                     256,999,043.29   1,277,422,336.49

法定代表人:周辉 主管会计工作负责人:沈樑 会计机构负责人:孙长庆




                                                               45
                         中船钢构工程股份有限公司 2014 年半年度报告




二、 公司基本情况
中船钢构工程股份有限公司(原公司名称为中船江南重工股份有限公司,以下简称本公司,包
含子公司时统称本集团),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(以下简称江南造船集团)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 2013 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。
2014 年 1 月 29 日,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:
周辉。
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。
本公司控股股东为中国船舶工业集团公司(以下简称中船集团)。股东大会是本公司的最高权力
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,主持公
司的生产经营管理工作。
本公司的职能管理部门包括公司办公室、企划部、人力资源部、财务部、营业部、物资采购部、
质量安全部、生产管理部、技术中心、党群工作部、审计监察部、上层建筑建造中心等。子公
司三家,为上海瑞宿企业发展有限公司、江南德瑞斯(南通)船用设备制造有限公司和上海江
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:
(一) 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"重要会计政策、会计估计和合并财务报表的编制方法"所
述会计政策和会计估计编制。

(二) 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。

(三) 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。

(四) 记账本位币:
本公司的记账本位币为人民币。

(五) 同一控制下和非同一控制下企业合并的会计处理方法
企业合并是指将两个或两个以上单独的企业合并形成一个报告主体的交易或事项。本公司在合
并日或购买日确认因企业合并取得的资产、负债,合并日或购买日为实际取得被合并方或被购
买方控制权的日期。
对于同一控制下的企业合并,作为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

                                            46
                       中船钢构工程股份有限公司 2014 年半年度报告



并方的账面价值计量,取得的净资产账面价值与支付的合并对价账面价值的差额,调整资本公
积;资本公积不足冲减的,调整留存收益。
对于非同一控制下企业合并,合并成本为本公司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。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;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,经复核确认后,计入当期损益。

(六) 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。

(七) 现金及现金等价物的确定标准:
本公司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。

(八) 外币业务和外币报表折算:
本公司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。

(九) 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、贷款和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。
贷款和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

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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。"
可供出售权益工具投资发生减值的认定标准:资产负债表日,如果符合下列条件之一的,可供
出售权益工具投资发生了减值,按其公允价值低于取得成本的金额计提减值准备,计入当期损
益:①资产负债表日的公允价值低于取得成本的 40% 以上(浮亏 60% 以上)。②资产负债表
日止,连续 6 个月末的公允价值低于取得成本的 70% 以上(浮亏 30% 以上)。③资产负债表
日止,连续 24 个月末的公允价值低于取得成本的 80% 以上(浮亏 20% 以上)。
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。
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。
以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和初始确认时指定为
以公允价值计量且其变动计入当期损益的金融负债,按照公允价值进行后续计量,公允价值变
动形成的利得或损失以及与该金融负债相关的股利和利息支出计入当期损益。


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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。

(十) 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
                                            为单项金额重大应收款项
                                            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
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


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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

(十一) 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
个别认定法
存货在取得时按实际成本计价;领用或发出存货,采用个别认定法确定其实际成本。

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,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

5、 低值易耗品和包装物的摊销方法
(1) 低值易耗品
一次摊销法

(2) 包装物
一次摊销法

(十二) 长期股权投资:
1、 投资成本确定
长期股权投资主要包括本公司持有的能够对被投资单位实施控制、共同控制或重大影响的权益
性投资,以及对被投资单位不具有控制、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权益性投资。
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

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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。
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
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。

(十三) 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。

(十四) 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。


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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(%)
 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

(十五) 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。

(十六) 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。
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。

(十七) 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;专利技术、非专利技术和其他无形资产
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



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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。

(十八) 收入:
(1)销售商品收入: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)提供劳务收入: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)让渡资产收入: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。

(十九) 政府补助:
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。

(二十) 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。

(二十一) 经营租赁、融资租赁:
融资租赁是指实质上转移了与资产所有权有关的全部风险和报酬的租赁。本公司作为承租方时,
在租赁开始日,按租赁开始日租赁资产的公允价值与最低租赁付款额的现值两者中较低者,作
为融资租入固定资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,将两者的差
额记录为未确认融资费用。
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。


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        (二十二) 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

        (二十三) 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:
        (一) 主要税种及税率
                     税种                          计税依据                                  税率
                                         境内销售;提供加工、修理修配
         增值税                                                              17%
                                         劳务
         营业税                          劳务收入                            5%或 3%
         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%

        (二) 税收优惠及批文
        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),2014 年度已到期,目前正在办理高新技
        术企业复审手续。

        五、 企业合并及合并财务报表
        (一) 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
                                                                                                              从母公
                                                                                                              司所有
                                                                                                              者权益
                                                                                                              冲减子
                                                                实质                                          公司少
                                                                上构                                          数股东
                                                                                                     少数股
                                                                成对   持      表               少            分担的
              子                                                                                     东权益
                        业                                      子公   股      决               数            本期亏
              公   注                                                                 是否           中用于
                        务                 经营范   期末实际    司净           权               股            损超过
子公司全称    司   册         注册资本                                                合并           冲减少
                        性                   围       出资额    投资   比      比               东            少数股
              类   地                                                                 报表           数股东
                        质                                      的其   例      例               权            东在该
              型                                                                                     损益的
                                                                他项   (%)    (%)               益            子公司
                                                                                                       金额
                                                                目余                                          期初所
                                                                  额                                          有者权
                                                                                                              益中所
                                                                                                              享有份
                                                                                                              额后的
                                                                                                                余额


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                                    中船钢构工程股份有限公司 2014 年半年度报告



             控   南
江南德瑞斯                                                                                               62,7
             股   通   制                      船用设
(南通)船                                                  75,000,000.                                  11,9
             子   如   造     150,000,000.00   备制造                               50     50    是
用设备制造                                                          00                                   71.4
             公   皋   业                      与销售                                                       0
有限公司
             司   市
                  上
             全                                制造、销
                  海
上海江南船   资        制                      售、安装
                  浦                                        14,292,000.
用电气设备   子        造       8,000,000.00   和维修                           100       100    是
                  东                                                00
厂           公        业                      船用电
                  新
             司                                气设备
                  区
             全                                建筑材
                  上
上海瑞宿企   资        制                      料、机械
                  海                                        205,000,00
业发展有限   子        造     205,000,000.00   设备、电                         100       100    是
                  松                                              0.00
公司         公        业                      子设备
                  江
             司                                等销售

        (二) 其他
        本公司持有江南德瑞斯(南通)船用设备制造有限公司(以下简称"江南德瑞斯")50%表决权,
        江南德瑞斯的总经理、财务总监均由本公司委派,根据江南德瑞斯其他两个股东(共持有其 50%
        的表决权股份)出具的一致行动人承诺函,在江南德瑞斯运营期间,另两个股东在董事会和股
        东会中的一切行动与本公司保持一致。因此,本公司对江南德瑞斯形成实质控制,将其纳入合
        并报表范围。

        六、 合并财务报表项目注释
        (一) 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:                  /             /              127,620.13        /                   /        108,856.51
         人民币                  /             /              127,620.13        /                   /        108,856.51
         银行存款:              /             /          110,012,967.84        /                   /    198,720,391.85
         人民币                  /             /          109,492,168.66        /                   /    193,823,841.58
         欧元                  7,974.89      8.3946            66,946.01   540,479.39             8.3025   4,487,330.12
         美元                 73,763.68      6.1528           453,853.17    62,895.99             6.5063     409,220.15
         其他货币资
                                /              /           10,705,142.24        /                 /        20,952,685.79
         金:
         人民币                 /              /           10,705,142.24        /                 /       20,952,685.79
              合计              /              /          120,845,730.21        /                 /      219,781,934.15

        (二) 应收票据:
        1、 应收票据分类
                                                                                         单位:元 币种:人民币
                     种类                                   期末数                                期初数
         银行承兑汇票                                                4,356,199.20                       10,199,240.26
         商业承兑汇票                                                1,437,345.00
                     合计                                            5,793,544.20                          10,199,240.26




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                        中船钢构工程股份有限公司 2014 年半年度报告



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
 浙江欧华造船股
                   2014 年 5 月 4 日  2014 年 11 月 4 日   5,000,000.00
 份有限公司
 镇江中船瓦锡兰
                   2014 年 4 月 2 日  2014 年 9 月 28 日   4,692,000.00
 螺旋桨有限公司
 广州文冲船厂有
                   2014 年 1 月 21 日 2014 年 7 月 21 日   4,207,220.40
 限责任公司
 衡阳华菱钢管有
                   2014 年 1 月 20 日 2014 年 7 月 20 日   1,000,000.00
 限公司
 宝钢钢材有限公
                   2014 年 1 月 24 日 2014 年 7 月 24 日   1,000,000.00
 司
       合计                 /                  /          15,899,220.40          /

(三) 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        例      金额                       金额                      金额         例
                                              (%)                       (%)
                       (%)                                                                       (%)
按组合计提坏账准备的应收账款:
账 龄
        353,770,534.65 100 8,582,089.76         2.43   424,222,708.82   100.00   11,358,792.20   2.68
组合
组 合
        353,770,534.65 100 8,582,089.76         2.43   424,222,708.82   100.00   11,358,792.20   2.68
小计
合计 353,770,534.65     /   8,582,089.76         /     424,222,708.82      /     11,358,792.20    /

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    277,581,944.92        78.47   1,338,550.68    303,185,888.54         71.47   1,515,929.44
1 年以内
            277,581,944.92        78.47   1,338,550.68    303,185,888.54         71.47   1,515,929.44
小计
1至2年       55,567,686.13        15.71   2,821,857.05     89,932,628.61         21.20   4,496,631.43
2至3年       10,901,866.02         3.08   1,089,126.63     22,150,175.71          5.22   2,215,017.57
3至4年        5,876,621.62         1.66   1,175,324.32      5,272,724.36          1.24   1,054,544.87
4至5年        3,055,672.33         0.86   1,527,836.17      2,894,547.97          0.68   1,447,273.99


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                               中船钢构工程股份有限公司 2014 年半年度报告



     5 年以上         786,743.63            0.22     629,394.91        786,743.63         0.19      629,394.90
       合计       353,770,534.65             100   8,582,089.76    424,222,708.82       100.00   11,358,792.20


    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
                             47,367,017.19         342,094.90  36,942,347.75        272,479.44
     责任公司
             合计            47,367,017.19         342,094.90  36,942,347.75        272,479.44

    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(%)
 上海德瑞斯华海船用
                         关联方                        60,249,165.92   1-3 年                           17.03
 设备有限公司
 上海江南长兴重工有
                         关联方                        57,947,418.78   1-2 年                           16.38
 限责任公司
 江南造船(集团)有限责
                         关联方                        47,367,017.19   1-2 年                           13.39
 任公司
 中船澄西船舶修理有
                         关联方                        25,485,000.00   1 年以内                           7.20
 限公司
 镇江中船瓦锡兰螺旋
                         非关联方                      22,300,600.00   1-2 年                             6.30
 桨有限公司
         合计                      /                  213,349,201.89              /                     60.30

    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
                                                                                               (%)
广州中船南沙龙穴建设发展
                               集团兄弟公司                               593,177.97                      0.17
有限责任公司
江南造船(集团)有限责任公司     母公司的全资子公司                      47,367,017.19                    13.39
江苏德瑞斯华海船用设备有
                               集团兄弟公司                             1,135,451.66                      0.32
限公司
上海船厂船舶有限公司           集团兄弟公司                             6,590,981.12                      1.86
上海江南长兴造船有限责任
                               集团兄弟公司                            10,444,495.71                      2.95
公司
上海江南长兴重工有限责任
                               集团兄弟公司                            57,947,418.78                    16.38
公司
上海外高桥造船海洋工程有
                               集团兄弟公司                             7,838,137.14                      2.22
限公司
上海外高桥造船有限公司         集团兄弟公司                             4,008,156.79                      1.13
中船澄西船舶修理有限公司       集团兄弟公司                            25,485,000.00                       7.2


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                                 中船钢构工程股份有限公司 2014 年半年度报告



广州中船黄埔造船有限公司         母公司的全资子公司                   7,888,686.00                       2.23
中船工业成套物流有限公司         母公司的全资子公司                   3,846,727.47                       1.09
上海德瑞斯华海船用设备有
                                 集团兄弟公司                       60,249,165.92                       17.03
限公司
华海船用货物通道设备有限
                                 集团兄弟公司                            20,117.50                       0.01
公司
中船华海船用设备有限公司         集团兄弟公司                          106,000.00                        0.03
          合计                             /                       233,520,533.25                       66.01

    (四) 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    7,329,035.83 87.96 416,736.93      5.69         4,488,992.77    82.74   338,915.83      7.55
     基本确定
     能 收 回 其 1,003,036.04 12.04                                936,517.50    17.26
     他应收款
     组合小计    8,332,071.87    100 416,736.93     5.69         5,425,510.27   100.00   338,915.83      7.55
        合计     8,332,071.87    /   416,736.93      /           5,425,510.27     /      338,915.83       /

    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     5,035,884.01           60.44       20,519.88   1,178,528.97         26.25           5,892.64
     1 年以内小
                  5,035,884.01           60.44       20,519.88   1,178,528.97         26.25           5,892.64
     计
     1至2年         968,034.66           11.62       48,401.73   2,160,463.80         48.13      108,023.19
     2至3年       1,178,153.20           14.14      117,815.32      50,000.00          1.12        5,000.00
     3至4年       1,150,000.00           13.80      230,000.00   1,100,000.00         24.50      220,000.00
         合计     8,332,071.87          100.00      416,736.93   4,488,992.77        100.00      338,915.83

    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
     基本确定能收回其他应收款                               1,003,036.04
                 合计                                       1,003,036.04




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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
                                                              23,061.90           115.31
 公司
           合计                                               23,061.90           115.31

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(%)
中交路桥建设有
                   非关联单位                    2,000,000.00     一年内                             24.00
限公司
如皋沿江开发投
                   非关联单位                    1,000,000.00     2-3 年                             12.00
资有限公司
江苏省电力公司
                   非关联单位                        830,000.00   一年内                              9.96
如皋市供电公司
上海华安汽车销
                   非关联单位                        644,500.00   一年内                              7.74
售有限公司
上海轨道交通十
六号线发展有限     非关联单位                        350,000.00   1-2 年                              4.20
公司
      合计                   /                   4,824,500.00                /                       57.90

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(%)
上海江南长兴造船有限
                         关联单位                                         4,000.00                    0.05
责任公司
北京船舶工业管理干部
                         关联单位                                        12,800.00                    0.15
学院
         合计                         /                                  16,800.00                    0.20

(五) 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               36,526,288.11               81.25             18,125,393.96               86.14
1至2年                  8,426,851.32               18.75              2,915,440.34               13.86
      合计             44,953,139.43              100.00             21,040,834.30             100.00

2、   预付款项金额前五名单位情况
                                                                             单位:元 币种:人民币


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                                 中船钢构工程股份有限公司 2014 年半年度报告



       单位名称               与本公司关系               金额                 时间               未结算原因
   镇江海阔船用设
                           非关联关系                12,825,085.27    一年以内                工程未完工
   备有限公司
   南通南钢钢材销
                           非关联关系                  5,978,045.74   一年以内                工程未完工
   售有限公司
   南通熔锦钢结构
                           非关联关系                  5,000,000.00   一年以内                工程未完工
   工程有限公司
   上海北建门业有
                           非关联关系                  3,381,122.30   一年以内                工程未完工
   限公司
   江苏恒久钢结构
                           非关联关系                  2,085,460.00   一年以内                工程未完工
   工程有限公司
         合计                       /                29,269,713.31               /                     /

   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。


   (六) 存货:
   1、 存货分类
                                                                               单位:元 币种:人民币
                                  期末数                                           期初数
 项目
               账面余额         跌价准备        账面价值          账面余额         跌价准备      账面价值
原材料        82,708,098.55      233,081.38    82,475,017.17     48,170,319.24     233,081.38   47,937,237.86
在产品       303,990,065.89    5,458,119.47   298,531,946.42    170,434,525.47   5,756,586.79 164,677,938.68
在 途 物

工 程 施
工(已完
             282,437,459.31    2,059,089.75   280,378,369.56    268,629,259.15        4,706,781.60   263,922,477.55
工 未 结
算款)
  合计       669,135,623.75    7,750,290.60   661,385,333.15    487,234,103.86       10,696,449.77   476,537,654.09

   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
   原材料                   233,081.38                                                        233,081.38
   在产品                 5,756,586.79                                        298,467.32    5,458,119.47
   在途物资
   工 程 施 工
   (已完工未             4,706,781.60                                        2,647,691.85           2,059,089.75
   结算款)
       合计            10,696,449.77                                          2,946,159.17           7,750,290.60

   3、     存货跌价准备情况
             项目      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


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                                中船钢构工程股份有限公司 2014 年半年度报告



                                  依据                       原因                 末余额的比例(%)
                          预计可回收金额小于
     原材料
                          账面金额部分
                          加工费增加,合同预
     在产品               计总成本大于合同收
                          入
     在途物资
                          加工费增加,合同预
     工程施工(已完
                          计总成本大于合同收
     工未结算款)
                          入

    (七) 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                                    19,430,400.00                       20,486,400.00
                 合计                                    19,430,400.00                       20,486,400.00

    2、 截至报告期末可供出售金融资产的成本(摊余成本)、公允价值、累计计入其他综合收益
    的公允价值变动金额,以及已计提减值金额
                                                                  单位:元 币种:人民币
     可供出售金融资产分类           可供出售权益工具      可供出售债务工具     合计
     公允价值                               19,430,400.00                        19,430,400.00

    (八)   对合营企业投资和联营企业投资:
                                                                              单位:元 币种:人民币
                  本企
                  业在
           本企
                  被投
被投资     业持
                  资单                                       期末净资产总      本期营业收入
单位名     股比            期末资产总额     期末负债总额                                        本期净利润
                  位表                                           额                总额
  称        例
                  决权
           (%)
                  比例
                  (%)
一、合营企业
二、联营企业
南 京 中
船 绿 洲
          33.33   33.33    202,574,228.22   122,446,150.94    80,128,077.28     94,021,477.01   2,114,915.20
环 保 有
限公司
上 海 中
船 防 火
防 腐 工
          44.44   44.44      7,746,235.22     3,082,807.84     4,663,427.38      6,046,618.36   -791,760.90
程 技 术
有 限 公



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上 海 江
南 船 舶
            45.00   45.00   346,244,080.37      214,343,688.93     131,900,391.44    139,527,479.99     3,000,035.71
管 业 有
限公司
广 州 龙
穴 管 业
            28.57   28.57      85,322,116.07     36,464,788.77      48,857,327.30     47,407,437.49      194,473.93
有 限 公

上 海 久
远 工 程
            22.66   22.66      40,193,675.51       9,960,914.88     30,232,760.63     11,766,590.56       -50,395.20
承 包 公


    (九) 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
                                                                                                       资单位
   被投资单                                          增减变                         减值准   资单位
                    投资成本        期初余额                       期末余额                            表决权
     位                                                动                             备     持股比
                                                                                                         比例
                                                                                             例(%)
                                                                                                       (%)
  上海银行          729,139.20       729,139.20                     729,139.20                   0.01      0.01
  北京中船
  信息科技          400,000.00       400,000.00                     400,000.00                    2.50          2.50
  有限公司
  上海染料
  研究所有      10,282,850.00      10,282,850.00                  10,282,850.00                  15.00        15.00
  限公司
  上海江南
  三淼生物
                     10,000.00        10,000.00                      10,000.00                    0.33          0.33
  工程有限
  公司

    按权益法核算:
                                                                                    单位:元 币种:人民币
                                                                                                          在被投
                                                                                                 在被投
                                                                                          本期            资单位
 被投资单                                                                           减值         资单位
               投资成本           期初余额         增减变动         期末余额              现金            表决权
   位                                                                               准备         持股比
                                                                                          红利            比例
                                                                                                 例(%)
                                                                                                          (%)
 广州龙穴
 管业有限     20,000,000.00     14,183,124.99       55,561.20     14,238,686.19                       28.57   28.57
 公司
 南京中船
 绿洲环保     12,179,280.00     26,718,033.10      704,901.24     27,422,934.34                       33.33   33.33
 有限公司

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上海江南
船舶管业   36,000,000.00    58,047,482.49   1,350,016.07   59,397,498.56                     45.00    45.00
有限公司
上海中船
防火防腐
            2,000,000.00     2,667,213.74   -377,036.54     2,290,177.20                     47.62    47.62
工程技术
有限公司
上海久远
工程承包    5,665,000.00     7,494,743.23     -11,419.55    7,483,323.68                     22.66    22.66
公司


  (十) 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             9,264,544.50                           24,705,452.00
  1.房屋、建筑物         15,440,907.50             9,264,544.50                           24,705,452.00
  2.土地使用权
  二、累计折旧和累
                          4,076,399.33              4,440,804.97                               8,517,204.30
  计摊销合计
  1.房屋、建筑物          4,076,399.33              4,440,804.97                               8,517,204.30
  2.土地使用权
  三、投资性房地产
                         11,364,508.17              4,823,739.53                              16,188,247.70
  账面净值合计
  1.房屋、建筑物         11,364,508.17              4,823,739.53                              16,188,247.70
  2.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
                         11,364,508.17              4,823,739.53                              16,188,247.70
  账面价值合计
  1.房屋、建筑物         11,364,508.17              4,823,739.53                              16,188,247.70
  2.土地使用权
  本期折旧和摊销额:185,290.86 元。

  (十一) 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
                       1,122,336,298.76                87,774,074.04       135,676,451.37   1,074,433,921.43
   计:
   其中:房屋及建筑
                           643,931,250.21              82,682,215.91       121,851,000.47    604,762,465.65
   物


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       机器设备     365,665,019.51               1,554,751.48         8,563,975.96   358,655,795.03
       运输工具      34,706,360.81                 454,222.00         1,129,176.42    34,031,406.39
       办公设备      17,951,989.46                 722,149.58           101,000.00    18,573,139.04
       其他设备      60,081,678.77               2,360,735.07         4,031,298.52    58,411,115.32
                                      本期新
                                                     本期计提
                                        增
二、累计折旧合
                    372,550,772.14              20,211,556.51        50,574,167.19   342,188,161.46
计:
其中:房屋及建筑
                     96,830,472.62               7,977,523.80        38,245,648.20    66,562,348.22

      机器设备      215,323,065.03               8,194,578.65         7,801,962.55   215,715,681.13
       运输工具      17,861,566.87               1,272,687.95           953,942.00    18,180,312.82
      办公设备       13,529,133.02                 841,299.99            34,381.94    14,336,051.07
      其他设备       29,006,534.60               1,925,466.12         3,538,232.50    27,393,768.22
三、固定资产账面
                    749,785,526.62               /                       /           732,245,759.97
净值合计
其中:房屋及建筑
                    547,100,777.59               /                       /           538,200,117.43

      机器设备      150,341,954.48               /                       /           142,940,113.90
       运输工具      16,844,793.94               /                       /            15,851,093.57
      办公设备        4,422,856.44               /                       /             4,237,087.97
      其他设备       31,075,144.17               /                       /            31,017,347.10
四、减值准备合计        518,624.44               /                       /               516,414.44
其中:房屋及建筑
                        516,414.44               /                       /              516,414.44

      机器设备            2,210.00               /                       /
       运输工具                                  /                       /
      办公设备                                   /                       /
      其他设备                                   /                       /
五、固定资产账面
                    749,266,902.18               /                       /           731,729,345.53
价值合计
其中:房屋及建筑
                    546,584,363.15               /                       /           537,683,702.99

      机器设备      150,339,744.48               /                       /           142,940,113.90
       运输工具       16,844,793.94            /                         /            15,851,093.57
      办公设备          4,422,856.44           /                         /             4,237,087.97
      其他设备        31,075,144.17            /                         /            31,017,347.10
本期折旧额:20,211,556.51 元。
本期由在建工程转入固定资产原价为:5,583,849.17 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
 上海长兴岛机加工工场         竣工决算已经办好,因未与上海


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                                     市政府确定最终搬迁补偿方案
                                     竣工决算已经办好,因未与上海
上海长兴岛切割加工工场
                                     市政府确定最终搬迁补偿方案
                                     竣工决算已经办好,因未与上海
上海长兴岛液罐装焊工场
                                     市政府确定最终搬迁补偿方案
                                     竣工决算已经办好,因未与上海
上海长兴岛综合办公楼
                                     市政府确定最终搬迁补偿方案
                                     竣工决算已经办好,因未与上海
上海长兴岛生产辅助楼
                                     市政府确定最终搬迁补偿方案
                                     竣工决算已经办好,因未与上海
上海长兴岛液罐装焊平台
                                     市政府确定最终搬迁补偿方案
                                     竣工决算已经办好,因未与上海
上海长兴岛泵水、运出平台
                                     市政府确定最终搬迁补偿方案
                                     未办理竣工决算以及部分占用
南通如皋办公楼、食堂、浴室
                                     土地手续
                                     未办理竣工决算以及部分占用
南通如皋油漆仓库                     土地手续未办理未办理竣工决
                                     算以及部分占用土地手续
                                     未办理竣工决算以及部分占用
南通如皋中心配电站
                                     土地手续
                                     未办理竣工决算以及部分占用
南通如皋空压站房
                                     土地手续
                                     未办理竣工决算以及部分占用
南通如皋涂装车间
                                     土地手续
                                     未办理竣工决算以及部分占用
南通如皋外场打、中合拢平台
                                     土地手续
                                     未办理竣工决算以及部分占用
南通如皋办公楼
                                     土地手续
                                     未办理竣工决算以及部分占用
南通如皋劳务工宿舍楼
                                     土地手续
                                     未办理竣工决算以及部分占用
南通如皋 1#车间
                                     土地手续

(十二) 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     20,123,803.33                   20,123,803.33   11,884,986.06              11,884,986.06

2、    重大在建工程项目变动情况:
                                                                          单位:元 币种:人民币
                                                转入固定资
 项目名称        期初数           本期增加                      其他减少      资金来源     期末数
                                                    产
压容车间
               8,026,783.37      1,549,751.27                    205,827.00   自筹       9,370,707.64
风雨棚


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 自制龙门
               1,143,098.18     507,493.14                                    自筹         1,650,591.32
 吊
 码头扩建        200,000.00                     200,000.00                    自筹
 其他          2,515,104.51   25,499,979.03   5,383,849.17   13,528,730.00    自筹         9,102,504.37
    合计      11,884,986.06   27,557,223.44   5,583,849.17   13,734,557.00        /       20,123,803.33

(十三)   固定资产清理:
                                                                   单位:元 币种:人民币
          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                    11,818,175.44           11,818,175.44 注 1
设备报废                             892,290.97            1,531,285.83 已报废未清理完毕
          合计                    12,710,466.41           13,349,461.27           /
注 1:因 2010 年上海世博会建设需要,自 2007 年 10 月起,本公司的压力容器车间和机械制造
车间搬迁至上海市长兴岛。截止年末,累计发生固定资产清理损失等搬迁支出 20,364 万元,扣
除中船集团垫付的垫付款 19,182 万元后,差额 1,182 万元在"固定资产清理"项下列报。

(十四) 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        42,583,921.74           41,310,700.00      94,042,437.53
土地使用权               91,836,115.79        42,583,921.74           41,310,700.00      93,109,337.53
软件                        933,100.00                                                       933,100.00
二、累计摊销合计         17,538,598.35             958,514.64         12,255,508.26        6,241,604.73
土地使用权               16,667,598.35             942,314.64         12,255,508.26        5,354,404.73
软件                        871,000.00              16,200.00                                887,200.00
三、无形资产账面
                         75,230,617.44         41,625,407.10          29,055,191.74       87,800,832.80
净值合计
土地使用权               75,168,517.44         41,641,607.10          29,055,191.74       87,754,932.80
软件                         62,100.00            -16,200.00                                  45,900.00
四、减值准备合计
五、无形资产账面
                         75,230,617.44         41,625,407.10          29,055,191.74       87,800,832.80
价值合计
土地使用权               75,168,517.44         41,641,607.10          29,055,191.74       87,754,932.80
软件                         62,100.00            -16,200.00                                  45,900.00
本期摊销额:958,514.64 元。

(十五) 递延所得税资产/递延所得税负债:
1、 递延所得税资产和递延所得税负债不以抵销后的净额列示
(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
 递延所得税负债:
 计入资本公积的可供出售金
                                                       2,365,676.20                        2,524,076.20
 融资产公允价值变动
 小计                                                  2,365,676.20                        2,524,076.20

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(2)   未确认递延所得税资产明细
                                                                       单位:元 币种:人民币
            项目                             期末数                             期初数
 可抵扣暂时性差异                                    17,265,531.73                    22,912,782.24
 可抵扣亏损                                         264,842,271.13                  264,842,271.13
 未实现内部利润                                       6,731,563.17                     6,731,563.17
            合计                                    288,839,366.03                  294,486,616.54

(3)   未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                      单位:元 币种:人民币
           年份                  期末数                    期初数                  备注
 2017 年                            89,298,413.69            89,298,413.69
 2018 年                           175,543,857.44          175,543,857.44
           合计                    264,842,271.13          264,842,271.13            /

(4)   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
                                                                                       15,771,174.67
 动
                   小计                                                                15,771,174.67

(十六)    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          11,697,708.03      -2,698,881.34                             8,998,826.69
 二、存货跌价准
                       10,696,449.77      10,988,953.10                13,935,112.27    7,750,290.60
 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
                         518,624.44                                         2,210.00     516,414.44
 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


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 资产减值准备
 其中:成熟生产
 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            22,912,782.24      8,290,071.76                 13,937,322.27    17,265,531.73

(十七) 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
 保证借款                                          230,000,000.00                      50,000,000.00
 信用借款                                            10,000,000.00                     10,000,000.00
               合计                                240,000,000.00                      60,000,000.00

(十八)    应付票据:
                                                                        单位:元 币种:人民币
            种类                           期末数                                期初数
银行承兑汇票                                     45,596,141.26                         43,126,628.30
            合计                                 45,596,141.26                         43,126,628.30
下一会计期间(下半年)将到期的金额 45,596,141.26 元。

(十九) 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
 1 年以内                                          434,618,371.30                    302,776,489.75
 1 年以上                                            55,738,942.02                   133,841,972.12
               合计                                490,357,313.32                    436,618,461.87

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                  36,892,467.68                 37,276,672.22
             合计                              36,892,467.68                 37,276,672.22

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
 广州广船国际股份有限公司                              12,853,540.26     尚未结算完毕

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 广州中船黄埔造船有限公司                                3,147,443.59      尚未结算完毕
 中交四航局第二工程有限公司                              2,131,266.00      尚未结算完毕
 沪东中华造船(集团)有限公司                            8,155,000.00      尚未结算完毕
 上海鼎启特种设备安装工程有限公司                        3,242,516.50      尚未结算完毕
 浙江方远建设集团有限公司                                1,209,512.54      尚未结算完毕

(二十) 预收账款:
1、 预收账款情况
                                                                         单位:元 币种:人民币
               项目                             期末数                            期初数
 1 年以内                                           121,230,672.53                      84,997,896.24
 1 年以上                                             2,128,715.08                       7,470,012.24
               合计                                 123,359,387.61                      92,467,908.48

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                   44,012,033.40                44,833,485.00
             合计                               44,012,033.40                44,833,485.00

3、   账龄超过 1 年的大额预收账款情况的说明
                                 与本公司关
单位名称                                    金额                  账龄         未结算原因
                                 系
江南造船(集团)有限责任公司 关联方         1,428,000.00          1-2 年       合同未履行完毕

(二十一)    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                           41,009,536.44      41,009,536.44
 二、职工福利费                                        3,080,463.28       3,080,463.28
 三、社会保险费                      2,135,431.00     13,109,498.59      13,435,251.19   1,809,678.40
     其中:养老金                    1,282,271.50      7,964,851.50       8,159,528.50   1,087,594.50
      医疗保险金                       669,982.00      3,649,193.76        3,751,167.36       568,008.40
      失业保险金                        91,594.50        948,817.90         963,098.00         77,314.40
      生育保险费                        79,643.80        381,007.57         391,194.37         69,457.00
      工伤保险费                         11,939.20       165,627.86          170,262.96          7,304.10
四、住房公积金                                         2,830,196.00        2,830,196.00
五、辞退福利                     10,710,673.67                             2,622,923.61      8,087,750.06
六、其他
工会经费和职工教育经费              420,329.26         1,745,585.74       1,406,793.03        759,121.97
其他                                                   7,623,664.20       7,623,664.20
            合计                 13,266,433.93        69,398,944.25      72,008,827.75      10,656,550.43
工会经费和职工教育经费金额 759,121.97 元。


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(二十二)    应交税费:
                                                                      单位:元 币种:人民币
               项目                           期末数                           期初数
 增值税                                             18,445,081.74                    24,709,544.07
 营业税                                              4,584,280.96                     5,604,451.99
 企业所得税
 个人所得税                                          1,269,980.75                     1,787,019.61
 城市维护建设税                                        634,384.67                       696,944.51
 房产税                                                225,562.26                       225,562.26
 土地使用税                                            217,467.76                       217,467.76
 教育费附加                                            149,951.31                       180,687.88
 其他税费                                              132,679.13                       218,634.11
             合计                                   25,659,388.58                    33,640,312.19

(二十三)    应付利息:
                                                                      单位:元 币种:人民币
             项目                             期末数                           期初数
 分期付息到期还本的长期借款
                                                        165,611.11                      281,611.11
 利息
 短期借款应付利息                                                                        99,611.12
             合计                                       165,611.11                      381,222.23

(二十四) 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
 1 年以内                                              5,738,203.70                   1,365,268.15
 1 年以上                                                507,656.03                     517,134.03
               合计                                    6,245,859.73                   1,882,402.18

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。

(二十五) 1 年内到期的非流动负债:
1、 1 年内到期的非流动负债情况
                                                                      单位:元 币种:人民币
             项目                             期末数                           期初数
 1 年内到期的长期借款                                                              160,000,000.00
             合计                                                                  160,000,000.00

2、 1 年内到期的长期借款
(1) 1 年内到期的长期借款
                                                                      单位:元 币种:人民币


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                 项目                               期末数                                     期初数
 保证借款                                                                                          160,000,000.00
                 合计                                                                              160,000,000.00

(二十六)     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
 累计已结算工程价款                                    2,909,578,009.31                         2,185,741,430.65
 累计已发生成本及毛利                                -2,903,975,064.49                         -2,185,140,785.53
             合计                                          5,602,944.82                               600,645.12

(二十七) 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                                               100,000,000.00                          100,000,000.00
                 合计                                   100,000,000.00                          100,000,000.00

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
 中船财务有限责         2012 年 9   2022 年 9
                                                 人民币                    5.42   100,000,000.00   100,000,000.00
 任公司                 月 19 日    月 17 日
       合计                 /           /               /              /          100,000,000.00   100,000,000.00

(二十八)     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

(二十九)     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                    34,313,241.71               -897,600.00                           33,415,641.71
         合计                   419,885,573.87               -897,600.00                         418,987,973.87

(三十)     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


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         合计              124,913,133.33                                                    124,913,133.33

(三十一)    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                                 116,621,602.79                   /
 调整后 年初未分配利润                                   116,621,602.79                   /
 加:本期归属于母公司所有者的
                                                         -54,714,913.83                  /
 净利润
 期末未分配利润                                          61,906,688.96                   /

(三十二) 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                                        334,534,709.09                        309,511,676.27
 其他业务收入                                          8,853,306.97                          9,699,533.33
 营业成本                                            332,106,806.51                        340,491,594.71

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                    334,534,709.09      331,295,423.96         309,511,676.27      339,848,581.42
       合计                334,534,709.09      331,295,423.96         309,511,676.27      339,848,581.42

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                  44,445,844.85       50,890,949.51            109,924,314.46       137,487,941.24
 机械制造                                      1,072,789.72              9,851,709.41       13,152,510.02
 船舶配件               290,088,864.24      279,331,684.73            189,735,652.40       189,208,130.16
       合计             334,534,709.09      331,295,423.96            309,511,676.27       339,848,581.42

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                   334,534,709.09      331,295,423.96            305,184,597.72       334,041,360.24
 国外                                                                    4,327,078.55         5,807,221.18
         合计           334,534,709.09         331,295,423.96         309,511,676.27       339,848,581.42

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(%)


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 江南造船(集团)有限责任公司                           111,128,722.67                               33.22
 上海德瑞斯华海船用设备有限
                                                       89,259,913.24                               26.68
 公司
 上海建工集团股份有限公司                              29,915,490.80                                8.94
 中船澄西船舶修理有限公司                              27,094,016.97                                8.10
 镇江中船瓦锡兰螺旋桨有限公
                                                       15,950,769.19                                4.77
 司
             合计                                     273,348,912.87                               81.71

(三十三)    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        上 海 船 厂
                       2E5-1 地块钢      74,788,727.00    48,138,844.92     2,157,418.09   14,344,200.00
                       结构
                            小计         74,788,727.00    48,138,844.92     2,157,418.09   14,344,200.00

(三十四)    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                               1,499,750.52               2,781,559.53 劳务收入
 城市维护建设税                         230,937.36                 569,947.70 应交流转税额
 教育费附加                             120,948.07                 397,006.71
 其他                                     95,310.67                147,077.92
         合计                         1,946,946.62               3,895,591.86             /

(三十五)    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                                              2,080,089.93                       1,267,875.38
 业务经费                                                 305,161.46                        370,496.70
 差旅费                                                   208,744.20                        184,547.81
 投标费                                                    26,026.60                         39,158.00
 会务费
 折旧费                                                       5,716.80                          7,356.68
 其他                                                        13,506.73                        192,565.28
               合计                                       2,639,245.72                      2,061,999.85

(三十六)    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                                              20,039,793.82                     20,041,840.35
 折旧费                                                 1,319,355.10                      1,709,265.38
 修理费                                                 1,810,204.90                      1,988,192.30

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 无形资产摊销                                          755,887.02                          963,302.99
 税金                                                  225,164.00                          211,241.72
 业务招待费                                            400,983.28                          828,819.43
 保险费                                                159,420.72                          178,064.71
 咨询费                                                171,964.42                          981,629.82
 董事会费                                              140,378.06                          170,468.36
 办公水电物管                                        1,665,036.33                        1,481,326.47
 劳动保护费                                             56,169.23                          853,843.73
 运输费                                                361,380.32                          309,569.27
 会务费                                                 72,770.40                          198,312.40
 差旅费                                                219,431.00                          198,223.36
 科研费用                                           19,903,421.51
 其他                                                5,388,416.42                        3,859,788.90
             合计                                   52,689,776.53                       33,973,889.19

(三十七)    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                                            8,906,134.43                      7,914,788.33
 利息收入                                           -2,429,289.91                     -2,835,149.76
 汇兑损失                                               93,550.57                        -18,334.82
 其他支出                                              157,237.26                         48,073.34
               合计                                  6,727,632.35                      5,109,377.09

(三十八) 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                                       937,020.16         876,065.24
 权益法核算的长期股权投资收益                                     1,722,022.42         451,135.30
 持有可供出售金融资产等期间取得的投资收益                           554,400.00
                       合计                                       3,213,442.58       1,327,200.54

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
                                   756,313.04            720,000.00
 司
 上海银行                          180,707.12            156,065.24
           合计                    937,020.16            876,065.24                 /

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              55,561.20            -876,506.07   被投资单位净利润增加
 南京中船绿洲环保有限            704,901.24           1,260,857.43    被投资单位净利润减少

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 公司
 上海江南船舶管业有限
                                    1,350,016.07            678,723.73     被投资单位净利润增加
 公司
 上海久远工程承包有限
                                      -11,419.55            -318,114.65    被投资单位亏损减少
 公司
 上海中船防火防腐工程
                                     -377,036.54            -293,825.14    被投资单位亏损增加
 技术有限公司
         合计                       1,722,022.42            451,135.30                 /

(三十九)   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                                              -2,698,881.34                -5,436,443.73
 二、存货跌价损失                                          10,988,953.10                   987,842.52
 三、可供出售金融资产减值损失
 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                                         8,290,071.76                   -4,448,601.21

(四十) 营业外收入:
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
 非流动资产处置利得合
                                      3,051,701.21                  43,278.90              3,051,701.21
 计
 其中:固定资产处置利
                                      3,051,701.21                  43,278.90              3,051,701.21
 得
 政府补助                                     0.00                 302,168.00
 罚没收入                                28,066.00                  28,583.00                 28,066.00
 其他                                   322,549.28                 131,521.98                322,549.28
          合计                        3,402,316.49                 505,551.88              3,402,316.49

2、   政府补助明细
                                                                        单位:元 币种:人民币
         项目                   本期发生额               上期发生额                  说明
 浦东新区职业职工培训                                          199,168.00

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 财政补贴拨款
 上海浦东生产力促进中
                                                               3,000.00
 心
 清洁生产审核验收拨款                                        100,000.00
         合计                              0.00              302,168.00               /

计入当期损益的政府补助
                                                                       单位:元 币种:人民币
       补助项目               本期发生额              上期发生额           与资产相关/与收益相关
 浦东新区职业职工培训
                                                             199,168.00                   与收益相关
 财政补贴拨款
 上海浦东生产力促进中
                                                               3,000.00                   与收益相关
 心
 清洁生产审核验收拨款                                        100,000.00                   与收益相关

(四十一)   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
 非流动资产处置损失合
                                      231,681.45                                          231,681.45
 计
 其中:固定资产处置损
                                      231,681.45                                          231,681.45
 失
 其他                                   3,211.00                270,651.16                  3,211.00
         合计                         234,892.45                270,651.16                234,892.45

(四十二)   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
 递延所得税调整                                                                        1,449,217.04
             合计                                                                      1,449,217.04

(四十三) 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÷S
S= 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


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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。

(四十四)    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                         -1,056,000.00       -1,768,800.00
 减:可供出售金融资产产生的所得税影响                                -158,400.00         -265,320.00
    前期计入其他综合收益当期转入损益的净额
 小计                                                                   -897,600.00       -1,503,480.00
 2.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                                            -897,600.00       -1,503,480.00

(四十五) 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
                      项目                                                  金额
 利息收入                                                                                2,429,289.91
 其他                                                                                        4,845.51
                      合计                                                               2,434,135.42

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                                                                                13,601,738.99
 销售费用                                                                                   557,210.19
 财务费用                                                                                    41,271.93
 往来款                                                                                   2,592,063.89

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其他                                                                                    218,399.50
                      合计                                                           17,010,684.50

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                                                                             1,009,864.00
                      合计                                                           1,009,864.00

(四十六) 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                                                     -54,631,596.81           -61,759,757.67
加:资产减值准备                                             8,290,071.76            -4,448,601.21
固定资产折旧、油气资产折耗、生产性生物资产
                                                            20,396,847.37            20,454,327.79
折旧
无形资产摊销                                                   958,514.64              963,302.99
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
                                                            -2,820,019.76               -43,278.90
(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)                               8,999,685.00             7,896,453.51
投资损失(收益以“-”号填列)                              -3,213,442.58            -1,327,200.54
递延所得税资产减少(增加以“-”号填列)                                              1,449,217.04
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)                          -184,847,679.06          -254,621,356.40
经营性应收项目的减少(增加以“-”号填列)                  72,140,241.42           258,297,394.87
经营性应付项目的增加(减少以“-”号填列)                  63,992,896.92            19,520,646.10
其他
经营活动产生的现金流量净额                                 -70,734,481.10           -13,618,852.42
2.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                                             110,695,463.58           246,620,758.95
减:现金的期初余额                                         199,371,414.85           280,320,449.81
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                                   -88,675,951.27           -33,699,690.86


2、    现金和现金等价物的构成

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                                                                                 单位:元 币种:人民币
                        项目                                         期末数                   期初数
     一、现金                                                          110,695,463.58         199,371,414.85
     其中:库存现金                                                        127,620.13               65,594.61
           可随时用于支付的银行存款                                    110,012,967.84         246,424,813.48
           可随时用于支付的其他货币资金                                    554,875.61             130,350.86
           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                                     110,695,463.58               199,371,414.85

    七、 关联方及关联交易
    (一) 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
                        注
   母公司      企业           法人    业务                           本企业的   本企业的       业最 组织机构
                        册                         注册资本
     名称      类型           代表    性质                           持股比例   表决权比       终控     代码
                        地
                                                                       (%)        例(%)        制方
                                      国   有
                                                                                               中 国
  中国船                              资   产
               国 有    上                                                                     船 舶
  舶工业                      胡 问   投   资
               独 资    海                      6,374,300,000.00        34.00          34.00   工 业    710924478
  集团公                      鸣      及   经
               公司     市                                                                     集 团
  司                                  营   管
                                                                                               公司
                                      理

    (二)    本企业的子公司情况
                                                                                    单位:元 币种:人民币
  子公司全        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
      称            型                  表           质                         例(%) 比例(%)        代码
  上海江南
                             上海浦
  船用电气       其他                 吴启会      制造业        8,000,000.00    100.00         100.00   133526225
                             东新区
  设备厂
  江南德瑞
  斯(南通)
                 有限责      南通如
  船用设备                            李明宝      制造业      150,000,000.00     50.00          50.00   673019849
                 任公司      皋市
  制造有限
  公司
  上海瑞宿
                 有限责      上海松
  企业发展                            吴启会      制造业      205,000,000.00    100.00         100.00   301757525
                 任公司      江区
  有限公司

    (三)    本企业的合营和联营企业的情况
                                                                                    单位:元 币种:人民币
被投资单位名     企业类      注册地    法人代       业务性      注册资本        本企业     本企业  组织机构


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     称          型                  表        质                        持股比      在被投      代码
                                                                         例(%)       资单位
                                                                                     表决权
                                                                                     比例(%)
二、联营企业
南京中船绿洲   有限责                       环保设
                        南京市     张天来              40,000,000.00       33.33       33.33   742362916
环保有限公司   任公司                       备制造
                                            金属管
上海江南船舶   有限责                       子制作、
                        上海市     洪涛                80,000,000.00       45.00       45.00   752460149
管业有限公司   任公司                       表面处
                                            理
                                            防火、防
上海中船防火                                腐材料
               有限责
防腐工程技术            上海市     朱晨东   技术服       4,200,000.00      47.62       47.62   760598770
               任公司
有限公司                                    务及销
                                            售
                                            金属管
广州龙穴管业   有限责                       子制作、
                        广州市     廖永强              70,000,000.00       28.57       28.57   696938450
有限公司       任公司                       表面处
                                            理
                                            房屋建
                                            设工程
                                            施工、钢
上海久远承包   有限责
                        上海市     滕晓斌   结构建     25,000,000.00       22.66       22.66   132923392
有限公司       任公司
                                            设工程
                                            专业施
                                            工

    (四)  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
江南造船(集团)有限责任公司        母公司的全资子公司                   132204312
中船勘察设计研究院                  集团兄弟公司                         132943529
中船第九设计研究院工程有限公司      母公司的全资子公司                   425014619
上海舟艺建设工程咨询监理有限公
                                    集团兄弟公司                         736673902

上海中船长兴建设发展有限公司        集团兄弟公司                         753192529
上海外高桥造船有限公司              集团兄弟公司                         631423632
上海江南计量检测站                  集团兄弟公司                         132541984
上海江南机电工程公司                集团兄弟公司                         133519623
上海江南船艇制造有限公司            集团兄弟公司                         660777886
上海江南长兴重工有限责任公司        集团兄弟公司                         797013318
上海江南长兴造船有限责任公司        集团兄弟公司                         797013289
上海东鼎钢结构有限公司              集团兄弟公司                         607347940
上海德瑞斯华海船用设备有限公司      集团兄弟公司                         607385242
上海船厂船舶有限公司                母公司的全资子公司                   132316541
上海船舶工程质量检测有限公司        集团兄弟公司                         795685807


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南京中船绿洲机器有限公司             集团兄弟公司                          134905382
九江海天设备制造有限公司             集团兄弟公司                          769756704
江苏德瑞斯华海船用设备有限公司       集团兄弟公司                          660813517
中船华海船用设备公司                 集团兄弟公司                          132203280
沪东中华造船(集团)有限公司         母公司的全资子公司                    70326335X
广州中船南沙龙穴建设发展有限责
                                     集团兄弟公司                          759441020
任公司
广州中船黄埔造船有限公司             母公司的全资子公司                    190500419
广州广船国际股份有限公司             母公司的全资子公司                    190499390
北京中船信息科技有限公司             集团兄弟公司                          802042333

    (五) 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(%)
上海东鼎钢结构                  参考市场价
                   购买商品                       197,971.79               0.06    481,806.00    0.14
有限公司                        协商决定
上海江南船舶管                  参考市场价
                   购买商品                       626,376.09               0.19
业有限公司                      协商决定
上海江南船艇制                  参考市场价
                   购买商品                       145,299.17               0.04     58,974.36    0.02
造有限公司                      协商决定
上海江南长兴造                  参考市场价
                   购买商品                      2,127,811.07              0.64
船有限责任公司                  协商决定
上海江南长兴重                  参考市场价
                   购买商品                     1,692,307.72               0.51   4,067,242.73   1.20
工有限责任公司                  协商决定
九江海天设备制                  参考市场价
                   购买商品                     2,070,512.81               0.62    921,367.52    0.27
造有限公司                      协商决定
江南造船(集团)有                参考市场价
                   购买商品                       913,259.84               0.28   5,333,900.72   1.57
限责任公司                      协商决定
广州中船黄埔造                  参考市场价
                   购买商品                       125,641.03               0.04
船有限公司                      协商决定
广州黄船海洋工                  参考市场价
                   购买商品                       222,162.39               0.07
程有限公司                      协商决定
中船工业成套物                  参考市场价
                   购买材料                    29,274,903.64               8.84
流有限公司                      协商决定
上海中船防火防
                                参考市场价
腐工程技术有限     购买商品                           6,324.78               0     116,270.10    0.03
                                协商决定
公司
上海船舶工程质                  参考市场价
                   接受劳务                     3,225,740.46               0.97   1,129,626.48   0.33
量检测有限公司                  协商决定
上海江南计量检                  参考市场价
                   接受劳务                         25,943.58              0.01
测站                            协商决定
中船第九设计研     接受劳务     参考市场价                                        1,109,047.59   0.33

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究院工程有限公                    协商决定

上海德瑞斯华海
                                  参考市场价
船用设备有限公     购买商品                                                             1,452.99
                                  协商决定

上海江南机电工                    参考市场价
                   购买商品                                                           476,410.25    0.14
程公司                            协商决定
上海船厂船舶有                    参考市场价
                   购买商品                                                            24,786.32    0.01
限公司                            协商决定
上海东真船舶工                    参考市场价
                   购买商品                                                           367,521.36    0.11
程有限公司                        协商决定

    出售商品/提供劳务情况表
                                                                         单位:元 币种:人民币
                                                        本期发生额                 上期发生额
                    关联交易      关联交易定
                                                              占同类交易                  占同类交易
    关联方                        价方式及决
                                                    金额      金额的比例       金额       金额的比例
                      内容          策程序
                                                                (%)                       (%)
上海船厂船舶有     向关联方销     参考市场价
                                                 3,153,825.63            0.94
限公司             售货物         协商决定
上海德瑞斯华海
                   向关联方销     参考市场价
船用设备有限公                                  89,259,913.24           26.68      24,398,493.88    7.88
                   售货物         协商决定

中船澄西船舶修     向关联方销     参考市场价
                                                27,094,016.97                8.1
理有限公司         售货物         协商决定
中船华海船用设     向关联方销     参考市场价
                                                    90,598.29            0.03
备有限公司         售货物         协商决定
上海外高桥造船     向关联方销     参考市场价
                                                   432,609.44            0.13       1,341,165.85    0.43
有限公司           售货物         协商决定
上海江南长兴造     向关联方销     参考市场价
                                                 1,137,936.36            0.34       2,491,968.27    0.81
船有限责任公司     售货物         协商决定
上海江南长兴重     向关联方销     参考市场价
                                                 1,752,298.51            0.52
工有限责任公司     售货物         协商决定
江南造船(集团)有   向关联方销     参考市场价
                                                57,322,728.81           17.14      37,401,235.76   12.08
限责任公司         售货物         协商决定
无锡市海鹰加科
                   向关联方销     参考市场价
海洋技术有限责                                      42,309.40            0.01
                   售货物         协商决定
任公司
上海外高桥造船     向关联方提     参考市场价
                                                 2,523,349.21            0.75      17,199,904.07    5.56
有限公司           供劳务         协商决定
上海外高桥造船
                   向关联方提     参考市场价
海洋工程有限公                                  13,915,696.90            4.16       8,664,925.55    2.80
                   供劳务         协商决定

上海江南长兴造     向关联方提     参考市场价
                                                15,216,199.42            4.55      10,979,355.68    3.55
船有限责任公司     供劳务         协商决定
上海江南长兴重     向关联方提     参考市场价     5,468,303.65            1.63      27,056,304.63    8.74


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工有限责任公司     供劳务         协商决定
江南造船(集团)有   向关联方提     参考市场价
                                                53,805,993.86           16.08    37,517,019.22              12.12
限责任公司         供劳务         协商决定
中船第九设计研
                   向关联方销     参考市场价
究院工程有限公                                                                      110,769.24               0.04
                   售货物         协商决定


    2、   关联担保情况
                                                                            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
华海船用货物通道                                              2014 年 2 月 24 日~
                     通)船用设备制造        60,000,000.00                             否
设备有限公司                                                  2015 年 2 月 23 日
                     有限公司
                     江南德瑞斯(南
华海船用货物通道                                              2014 年 2 月 21 日~
                     通)船用设备制造       100,000,000.00                             否
设备有限公司                                                  2015 年 2 月 20 日
                     有限公司
                     江南德瑞斯(南
华海船用货物通道                                              2013 年 9 月 25 日~
                     通)船用设备制造        20,000,000.00                             否
设备有限公司                                                  2014 年 9 月 24 日
                     有限公司
                     江南德瑞斯(南
华海船用货物通道                                              2014 年 3 月 11 日~
                     通)船用设备制造        20,000,000.00                             否
设备有限公司                                                  2015 年 3 月 10 日
                     有限公司
                     江南德瑞斯(南
华海船用货物通道                                              2013 年 12 月 18 日~
                     通)船用设备制造        30,000,000.00                             否
设备有限公司                                                  2014 年 12 月 17 日
                     有限公司
江南造船集团有限     中船钢构工程股                           2012 年 9 月 19 日~
                                            100,000,000.00                             否
责任公司             份有限公司                               2022 年 9 月 17 日

    3、   其他关联交易
                                                   存款余额
    关联方类型及关联方名称
                                                   年末金额                                  年初金额
    受同一控股股东及最终控制方控制的其他企业
     其中:
    中船财务有限责任公司                                                     70,079,969.72       100,001,302.20
                                                   利息收入
    关联方类型及关联方名称
                                                   本年金额                                  上年金额
    受同一控股股东及最终控制方控制的其他企业
     其中:
    中船财务有限责任公司                                                      1,584,910.16     927,057.31
                                                   贷款余额
    关联方类型及关联方名称
                                                   年末金额                                  年初金额
    受同一控股股东及最终控制方控制的其他企业


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 其中:
中船财务有限责任公司                                                 330,000,000.00      260,000,000.00
                                             利息支出
关联方类型及关联方名称
                                             本年金额                                  上年金额
受同一控股股东及最终控制方控制的其他企业
 其中:
中船财务有限责任公司                                                    8,738,750.00     6,258,777.78

(六) 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
其他应收款     造船有限责任            4,000.00             200.00           4,000.00                20.00
               公司
               北京船舶工业
其他应收款                            12,800.00              64.00
               管理干部学院
               上海船厂船舶
应收票据                           2,679,992.00
               有限公司
               北京中船信息
预付账款                             238,500.00
               科技有限公司
               中船工业成套
预付账款                                                                 1,920,000.00
               物流有限公司
               广州中船南沙
应收账款       龙穴建设发展          593,177.97         296,588.99        593,177.97          296,588.99
               有限责任公司
               江南造船(集
应收账款       团)有限责任        47,367,017.19         342,094.90      36,942,347.75         272,479.44
               公司
               江苏德瑞斯华
应收账款       海船用设备有        1,135,451.66          57,414.44       1,537,654.03             45,206.11
               限公司
               上海船厂船舶
应收账款                           6,590,981.12          32,954.91      16,130,997.12             80,654.99
               有限公司
               上海江南长兴
应收账款       造船有限责任       10,444,495.71         195,766.61       2,967,163.13             21,924.65
               公司
               上海江南长兴
应收账款       重工有限责任       57,947,418.78         532,152.95     178,562,019.85        2,369,621.35
               公司
               上海外高桥造
应收账款       船海洋工程有        7,838,137.14          48,190.68       1,026,600.15              5,133.00
               限公司


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                  上海外高桥造
应收账款                           4,008,156.79        677,895.29       6,652,184.84      50,135.93
                  船有限公司
                  中船澄西船舶
应收账款                          25,485,000.00        127,425.00
                  修理有限公司
                  中船工业成套
应收账款                           3,846,727.47         19,233.64        751,686.09         3,758.43
                  物流有限公司
                  上海德瑞斯华
应收账款          海船用设备有    60,249,165.92        417,847.46      25,574,926.12     325,695.43
                  限公司
                  华海船用货物
应收账款          通道设备有限        20,117.50           1,481.75
                  公司
                  中船华海船用
应收账款                             106,000.00            530.00         33,017.50         2,771.75
                  设备有限公司
                  中船第九设计
应收账款          研究院工程有                                           309,248.00       30,924.80
                  限公司
                  广州中船黄埔
应收账款                           7,888,686.00      1,430,050.80       7,888,686.00    1,430,050.80
                  造船有限公司

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
                          广州广船国际股份有限
应付账款                                                     12,853,540.26             12,853,540.26
                          公司
                          广州中船黄埔造船有限
应付账款                                                       3,273,084.62             3,273,084.62
                          公司
                          沪东中华造船(集团)
应付账款                                                       8,155,000.00             8,155,000.00
                          有限公司
                          江南造船(集团)有限责
应付账款                                                     36,892,467.68             37,276,672.22
                          任公司
                          上海船舶工程质量检测
应付账款                                                       4,171,596.81             7,302,983.15
                          有限公司
                          上海东鼎钢结构有限公
应付账款                                                       3,755,145.97             9,304,267.54
                          司
                          上海江南长兴造船有限
应付账款                                                       3,078,102.57             3,078,102.57
                          责任公司
                          上海江南长兴重工有限
应付账款                                                       1,692,307.72             1,682,820.54
                          责任公司
                          上海江南船舶管业有限
应付账款                                                        162,393.18               102,564.12
                          公司
                          上海江南船艇制造有限
应付账款                                                          52,991.46               30,769.24
                          公司
应付账款                  上海江南计量检测站                      25,943.58                11,450.00
                          上海中船三井造船柴油
应付账款                                                        689,990.00              1,760,570.00
                          机有限公司


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                          上海舟艺建设工程咨询
应付账款                                                          97,500.00            97,500.00
                          监理有限公司
                          中船工业成套物流有限
应付账款                                                       2,207,655.04
                          公司
                          上海中船防火防腐工程
应付账款                                                        472,277.35            755,593.35
                          技术有限公司
                          九江海天设备制造有限
应付账款                                                       2,548,512.81          3,699,012.81
                          公司
                          广州黄船海洋工程有限
应付账款                                                        222,162.39
                          公司
                          广东广船国际电梯有限
应付账款                                                        165,350.00            165,350.00
                          公司
                          北京中船信息科技有限
应付账款                                                        519,000.00            519,000.00
                          公司
                          南京中船绿洲机器有限
应付账款                                                                             1,240,000.00
                          公司
应付账款                  上海江南机电工程公司                                       1,090,200.00
                          中船第九设计研究院工
应付账款                                                                              318,000.00
                          程有限公司
                          上海船舶工程质量检测
应付账款                                                                              252,147.10
                          有限公司
                          江南造船(集团)有限
预收账款                                                     44,012,033.40          44,833,485.00
                          责任公司
                          上海德瑞斯华海船用设
预收账款                                                     42,647,858.47          20,407,700.00
                          备有限公司
                          上海江南长兴重工有限
预收账款                                                       1,950,108.00
                          责任公司
                          中船澄西船舶修理有限
预收账款                                                        990,000.00
                          公司
                          广州中船黄埔造船有限
预收账款                                                       3,177,000.00
                          公司

八、    股份支付:
  无

九、    或有事项:
  无

十、 承诺事项:
   无
十一、 母公司财务报表主要项目注释
(一) 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
 种类
               账面余额              坏账准备                 账面余额             坏账准备


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                        比                                                                                比
                                                比例                        比例
             金额       例      金额                           金额                           金额        例
                                                (%)                         (%)
                       (%)                                                                               (%)
按组合计提坏账准备的应收账款:
账 龄
        224,408,974.53 100 7,712,182.99             3.44   359,744,372.98   100.00    10,736,202.56      2.98
组合
组 合
        224,408,974.53 100 7,712,182.99             3.44   359,744,372.98   100.00    10,736,202.56      2.98
小计
合计 224,408,974.53     /   7,712,182.99             /     359,744,372.98        /    10,736,202.56       /

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      152,354,903.45         67.89    761,774.59      244,398,462.86          67.94      1,221,992.31
1 年以内
              152,354,903.45         67.89    761,774.59      244,398,462.86          67.94      1,221,992.31
小计
1至2年         52,089,807.39        23.21    2,604,490.38      84,900,658.45          23.60      4,245,032.92
2至3年         10,356,826.11         4.62    1,035,682.62      21,602,835.71           6.01      2,160,283.57
3至4年          5,765,021.62         2.57    1,153,004.32       5,161,124.36           1.43      1,032,224.87
4至5年          3,055,672.33         1.36    1,527,836.17       2,894,547.97           0.80      1,447,273.99
5 年以上          786,743.63         0.35      629,394.91         786,743.63           0.22        629,394.90
  合计        224,408,974.53       100.00    7,712,182.99     359,744,372.98         100.00     10,736,202.56


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
                        43,899,389.31        302,994.76   34,892,244.24        205,039.92
责任公司
      合计              43,899,389.31        302,994.76   34,892,244.24        205,039.92

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
                       同一最终控制人         55,825,856.39      1 年内;1-2 年                         24.88
有限责任公司
江南造船(集团)有
                       同一最终控制人         43,899,389.31      1 年内;1-2 年                         19.56
限责任公司
镇江中船瓦锡兰螺
                       非关联方               22,300,600.00      1 年内;1-2 年                           9.94
旋桨有限公司


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上海江南长兴造船
                     同一最终控制人               9,890,180.14       1 年内;1-2 年                         4.40
有限责任公司
中海工业(江苏)
                     非关联方                     9,596,000.00       1-2 年;3-4 年                         4.28
有限公司
      合计                     /                141,512,025.84                  /                         63.06

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                               0.26
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                       9,890,180.14                              4.41
责任公司
上海江南长兴重工有限
                            同一最终控制人                      55,825,856.39                             24.88
责任公司
江南造船(集团)有限责
                            同一最终控制人                      43,899,389.31                             19.56
任公司
上海外高桥造船海洋工
                            同一最终控制人                       7,838,137.14                              3.49
程有限公司
上海外高桥造船有限公
                            同一最终控制人                       3,702,318.52                              1.65

中船工业成套物流有限
                            同一最终控制人                       3,846,727.47                              1.71
公司
广州中船黄埔造船有限
                            同一最终控制人                       7,888,686.00                              3.52
公司
         合计                          /                   133,484,472.94                                 59.48

(二) 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    7,394,366.53    100 416,707.89               5.64     4,504,082.73      100.00   338,991.28    7.53
组合小计    7,394,366.53    100 416,707.89               5.64     4,504,082.73      100.00   338,991.28    7.53
  合计      7,394,366.53    /   416,707.89                /       4,504,082.73        /      338,991.28     /

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:


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                             中船钢构工程股份有限公司 2014 年半年度报告



  1 年以内              4,098,168.67         55.43     20,490.84        1,193,618.93        26.50     5,968.09
  1 年以内小计          4,098,168.67         55.43     20,490.84        1,193,618.93        26.50     5,968.09
  1至2年                  968,034.66         13.09     48,401.73        2,160,463.80        47.97   108,023.19
  2至3年                 1,178,153.2         15.93    117,815.32           50,000.00         1.11     5,000.00
  3至4年                   1,150,000         15.55      230,000         1,100,000.00        24.42   220,000.00
        合计            7,394,356.53        100.00    416,707.89        4,504,082.73       100.00   338,991.28


  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
     本报告期其他应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位的欠款。

  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(%)
  中交路桥建设有
                        非关联单位                    2,000,000.00       一年内                          27.05
  限公司
  如皋沿江开发投
                        非关联单位                    1,000,000.00       2-3 年                          13.52
  资有限公司
  上海华安汽车销
                        非关联单位                        644,500.00     一年内                           8.72
  售有限公司
  上海轨道交通十
  六号线发展有限        非关联单位                        350,000.00     1-2 年                           4.73
  公司
  上海冠松汽车普
  陀销售服务有限        非关联单位                        242,000.00     一年内                           3.27
  公司
        合计                     /                    4,236,500.00                  /                    57.29

  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(%)
  上海江南长兴造船有限
                              集团兄弟公司                        4,000.00                                0.05
  责任公司
  北京船舶工业管理干部
                              集团兄弟公司                       12,800.00                                0.17
  学院
           合计                         /                        16,800.00                                0.22

  (三) 长期股权投资
  按成本法核算
                                                                             单位:元 币种:人民币
                                                                                     本            在被投
                                                                               减         在被投
                                                                                     期            资单位
被投资                                                                         值         资单位
             投资成本        期初余额          增减变动             期末余额         计            表决权
单位                                                                           准         持股比
                                                                                     提            比例
                                                                               备         例(%)
                                                                                     减            (%)


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                               中船钢构工程股份有限公司 2014 年半年度报告



                                                                                     值
                                                                                     准
                                                                                     备
上 海 银
                729,139.20      729,139.20                        729,139.20                 0.01     0.01

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
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
南 三 淼
生 物 工         10,000.00       10,000.00                          10,000.00                0.33     0.33
程 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
             75,000,000.00   75,000,000.00                      75,000,000.00               50.00    50.00
设 备 制
造 有 限
公司
上 海 瑞
宿 企 业
            205,000,000.00                    205,000,000.00   205,000,000.00              100.00   100.00
发 展 有
限公司

   按权益法核算
                                                                              单位:元 币种:人民币
                                                                                本
                                                                                期
                                                                                                   在被投
                                                                            减 计 现 在被投
  被投                                                                                             资单位
                                                                            值 提 金 资单位
  资单      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
    位                                                                                              比例
                                                                            备 值 利 例(%)
                                                                                                   (%)
                                                                                准
                                                                                备
  广州
  龙穴
  管业     20,000,000.00   14,183,124.99      55,561.20   14,238,686.19                     28.57    28.57
  有限
  公司

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                            中船钢构工程股份有限公司 2014 年半年度报告



南京
中船
绿洲
       12,179,280.00   26,718,033.10    704,901.24    27,422,934.34                      33.33    33.33
环保
有限
公司
上海
江南
船舶
       36,000,000.00   58,047,482.49   1,350,016.07   59,397,498.56                      45.00    45.00
管业
有限
公司
上海
中船
防火
防腐
        2,000,000.00    2,667,213.74    -377,036.54    2,290,177.20                      47.62    47.62
工程
技术
有限
公司
上海
久远
工程    5,665,000.00    7,494,743.23     -11,419.55    7,483,323.68                      22.66    22.66
承包
公司

(四) 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                                       189,686,762.83                      277,414,162.86
 其他业务收入                                         7,754,421.58                        8,184,428.50
 营业成本                                           203,048,670.84                      322,506,846.29

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                     189,686,762.83    202,246,088.28          277,414,162.86      321,924,950.94
          合计              189,686,762.83    202,246,088.28          277,414,162.86      321,924,950.94

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                      44,445,844.85    50,890,949.51           109,924,314.46      137,487,941.24


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机械制造                                        1,072,789.72          9,851,709.41           13,152,510.02
船舶配件                    145,240,917.98    150,282,349.05        157,638,138.99          171,284,499.68
        合计                189,686,762.83    202,246,088.28        277,414,162.86          321,924,950.94

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                        189,686,762.83    202,246,088.28        273,087,084.31       316,117,729.76
国外                                                                   4,327,078.55         5,807,221.18
          合计              189,686,762.83    202,246,088.28        277,414,162.86       321,924,950.94

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
                                                                                    (%)
江南造船(集团)有限责任公司                            106,236,817.25                            56.01
上海建工集团股份有限公司                               29,915,490.80                            15.77
镇江中船瓦锡兰螺旋桨有限公
                                                       15,950,769.19                                  8.41

上海江南长兴造船有限责任公
                                                       15,908,165.24                                  8.39

上海外高桥造船海洋工程有限
                                                       13,915,696.90                                  7.34
公司
             合计                                     181,926,939.38                                95.92

(五) 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                                          937,020.16         876,065.24
权益法核算的长期股权投资收益                                        1,722,022.42         451,135.30
持有可供出售金融资产等期间取得的投资收益                              554,400.00
                      合计                                          3,213,442.58       1,327,200.54

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
                                      756,313.04             720,000.00

上海银行                              180,707.12             156,065.24
          合计                        937,020.16             876,065.24                 /

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


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                         中船钢构工程股份有限公司 2014 年半年度报告



 广州龙穴管业有限公司               55,561.20           -876,506.07   被投资单位净利润增加
 南京中船绿洲环保有限
                                   704,901.24          1,260,857.43   被投资单位净利润减少
 公司
 上海江南船舶管业有限
                                 1,350,016.07            678,723.73   被投资单位净利润增加
 公司
 上海久远工程承包有限
                                   -11,419.55           -318,114.65   被投资单位亏损减少
 公司
 上海中船防火防腐工程
                                  -377,036.54           -293,825.14   被投资单位亏损增加
 技术有限公司
         合计                    1,722,022.42            451,135.30               /

(六)   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                                                    -54,526,249.84             -61,536,902.21
 加:资产减值准备                                            8,042,650.14              -4,208,995.83
 固定资产折旧、油气资产折耗、生产性生物资产
                                                            14,571,484.20              14,920,287.59
 折旧
 无形资产摊销                                                  687,035.85                760,675.37
 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
                                                            -2,820,019.76                 -43,278.90
 (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)                              2,803,550.57               2,556,165.18
 投资损失(收益以“-”号填列)                             -3,213,442.58              -1,327,200.54
 递延所得税资产减少(增加以“-”号填列)                                               1,406,501.76
 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)                         -126,484,209.32         -241,831,708.60
 经营性应收项目的减少(增加以“-”号填列)                131,128,724.44          241,193,905.24
 经营性应付项目的增加(减少以“-”号填列)                -25,699,890.67           29,537,101.41
 其他
 经营活动产生的现金流量净额                                -55,510,366.97             -18,573,449.53
 2.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                                            105,779,615.59             231,076,119.33
 减:现金的期初余额                                        180,804,440.50             258,837,743.78
 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                                  -75,024,824.91             -27,761,624.45



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十二、 补充资料
(一) 当期非经常性损益明细表
                                                                          单位:元 币种:人民币
                     非经常性损益项目                                              金额
 非流动资产处置损益                                                                      2,820,019.76
 除上述各项之外的其他营业外收入和支出                                                      347,404.28
 少数股东权益影响额                                                                            230.50
                           合计                                                          3,167,654.54

(二)   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
                                               -4.920                     -0.114                  -0.114
 利润
 扣除非经常性损益后归属于
                                               -5.205                     -0.121                  -0.121
 公司普通股股东的净利润

(三) 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
货币资金         120,845,730.21           219,781,934.15                       -45.02
                                                                                      净流量的减少
                                                                                      公司本期持有银行承兑
应收票据            4,719,544.20             10,199,240.26                     -53.73
                                                                                      汇票的减少
                                                                                      公司本期预付材料款的
预付款项           44,953,139.43             21,040,834.30                   113.65
                                                                                      减少
                                                                                      公司本期应收往来款的
其他应收款              7,915,334.94           5,086,594.44                     55.61
                                                                                      增加
存货             661,385,333.15           476,537,654.09                        38.79 公司本期在产品的增加
                                                                                      公司本期用于出租的固
投资性房地产       16,188,247.70             11,364,508.17                      42.45
                                                                                      定资产增加
                                                                                      公司本期长兴岛车间改
在建工程           20,123,803.33             11,884,986.06                      69.32
                                                                                      造项目支出的增加
                                                                                      子公司江南德瑞斯本期
短期借款         240,000,000.00              60,000,000.00                   300.00
                                                                                      短期借款增加
                                                                                      公司本期预收工程款的
预收款项         123,359,387.61              92,467,908.48                      33.41
                                                                                      增加
                                                                                      公司本期应付往来款的
其他应付款              6,245,859.73           1,882,402.18                    231.80
                                                                                      增加
                                                                                      子公司江南德瑞斯一年
一年内到期的非
                                          160,000,000.00                     -100.00  内到期非流动负债转短
流动负债
                                                                                      期借款
                                                                                      公司本期未冲销工程结
其他流动负债            5,602,944.82            600,645.12                   832.82
                                                                                      算余额的增加
未分配利润         61,906,688.96          116,621,602.79                       -46.92 公司本期亏损
                                                                                      公司本期需缴纳营业税
营业税金及附加          1,946,946.62           3,895,591.86                    -50.02
                                                                                      的产品销售减少

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                                                                                 公司本期计入管理费用
管理费用          52,689,776.53           33,973,889.19                 55.09
                                                                                 的科研费用增加
                                                                                 公司本期利息支出的增
财务费用            6,727,632.35            5,109,377.09                31.67
                                                                                 加
                                                                                 公司本期计提存货跌价
资产减值损失        8,290,071.76           -4,448,601.21
                                                                                 准备的增加
                                                                                 公司本期按权益法确认
投资收益            2,906,747.49            1,327,200.54               119.01
                                                                                 的投资收益的增加
                                                                                 公司本期固定资产处置
营业外收入          3,402,316.49             505,551.88                572.99
                                                                                 收益的增加
经营活动产生的                                                                   公司本期工程款收到现
                  -70,734,481.10        -20,390,724.95
现金流量净额                                                                     金的减少
取得投资收益收                                                                   公司本期分红收到现金
                    1,491,420.16             876,065.24                 70.24
到的现金                                                                         的增加
处置固定资产、
无形资产和其他                                                                   公司本期处置固定资产
                    3,712,208.40             176,740.96               2,000.37
长期资产收回的                                                                   收到现金的增加
现金净额
购建固定资产、
无形资产和其他                                                                   公司本期长兴岛车间改
                  33,135,549.73           13,477,216.83                145.86
长期资产支付的                                                                   造项目支出现金的增加
现金
                                                                                 子公司江南德瑞斯本期
取得借款收到的
               180,000,000.00                                   -                短期借款收到现金的增
现金
                                                                                 加
                                                                                 子公司江南德瑞斯本期
偿还债务支付的
               160,000,000.00                                   -                偿还短期借款支付现金
现金
                                                                                 的增加




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