新闻源 财富源

2020年02月26日 星期三

方大特钢(600507)公告正文

长力股份:2008年半年度报告

公告日期:2008-08-08

南昌长力钢铁股份有限公司2008年半年度报告
    
    目录
    一、重要提示 2
    二、公司基本情况 2
    三、股本变动及股东情况 3
    四、董事、监事和高级管理人员 5
    五、董事会报告 5
    六、重要事项 7
    七、财务会计报告(未经审计) 12
    八、备查文件目录 80
    
    
    一、重要提示 
    (一)本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    (二) 董事胡建军、上官勤胜、监事熊吼无法保证本报告内容的真实性、准确性和完整性,理由是:因报告未经审计,同时,以通讯方式表决不妥,不利于充分了解情况,故无法表决,表示弃权意见。请投资者特别关注。
    (三)公司全体董事出席董事会会议。
    (四)公司半年度财务报告未经审计。
    (五)本公司不存在大股东占用资金情况。
    (六)公司负责人钟崇武、主管会计工作负责人谭兆春及会计机构负责人(会计主管人员)刘荣贵声明:保证本半年度报告中财务报告的真实、完整。
    
    二、公司基本情况 
    (一)公司基本情况简介
    1、 公司法定中文名称:南昌长力钢铁股份有限公司
    公司法定中文名称缩写:长力股份
    2、 公司A股上市交易所:上海证券交易所
    公司A股简称:长力股份
    公司A股代码:600507
    3、 公司注册地址:南昌市高新技术产业开发区火炬大道31号
    公司办公地址:南昌市青山湖区冶金大道475号
    邮政编码:330012
    公司国际互联网网址:www.haiou-steels.com
    公司电子信箱:clgf600507@yahoo.com.cn
    4、 公司法定代表人:钟崇武
    5、 公司董事会秘书:田小龙
    电话:0791-8394025
    传真:0791-8386926
    E-mail:clgf600507@yahoo.com.cn
    联系地址:南昌市青山湖区冶金大道475号
    公司证券事务代表:刘韬
    电话:0791-8394075
    传真:0791-8386926
    E-mail:clgf600507@yahoo.com.cn
    联系地址:南昌市青山湖区冶金大道475号
    6、 公司信息披露报纸名称:上海证券报
    登载公司半年度报告的中国证监会指定国际互联网网址:www.sse.com.cn
    公司半年度报告备置地点:董事会办公室
    7、 公司其他基本情况:
     公司首次注册登记日期:1999年9月16日 公司首次注册登记地点:南昌市高新技术产业开发区火炬大道31号 公司法人营业执照注册号:360000110000550 公司税务登记号码:(国税)360106705514271(地税)360108705514271 公司组织结构代码:70551427-1
    
    (二)主要财务数据和指标:
    1、主要会计数据和财务指标
    
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本报告期末             上年度期末              本报告期末比上年度期末增减(%) 
    总资产                               6,016,756,869.36       5,418,977,019.49        11.03                            
    所有者权益(或股东权益)             1,716,549,724.89       1,763,925,573.36        -2.69                            
    每股净资产(元)                       2.51                   2.58                    -2.69                            
    报告期(1-6月)       上年同期                本报告期比上年同期增减(%)     
    营业利润                             16,965,883.90          153,508,712.81          -88.95                           
    利润总额                             14,423,863.27          150,733,574.85          -90.43                           
    净利润                               8,025,635.27           124,285,802.57          -93.54                           
    扣除非经常性损益后的净利润           9,697,312.87           126,644,669.84          -92.34                           
    基本每股收益(元)                     0.012                  0.181                   -93.37                           
    扣除非经常性损益后的基本每股收益(元  0.014                  0.185                   -92.34                           
    )                                                                                                                    
    稀释每股收益(元)                     0.012                  0.181                   -93.37                           
    净资产收益率(%)                      0.47                   7.80                    减少7.33个百分点                 
    经营活动产生的现金流量净额           -34,145,053.61         181,708,601.65          -118.79                          
    每股经营活动产生的现金流量净额       -0.05                  0.27                    -118.79                          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、非经常性损益项目和金额:
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    非经常性损益项目                                                             年初至报告期期末金额                    
    非流动资产处置损益                                                           -2,811,568.87                           
    计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享   8,310,000.00                            
    受的政府补助除外                                                                                                     
    债务重组损益                                                                 -9,208.00                               
    除上述各项之外的其他营业外收支净额                                           -8,031,243.76                           
    其他非经常性损益项目                                                         313,117.16                              
    所得税影响数                                                                 557,225.87                              
    合计                                                                         -1,671,677.60                           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    三、股本变动及股东情况 
    (一)股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。
    
    (二)股东情况
    1、股东数量和持股情况
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    报告期末股东总数                                                                                  64,826户           
    前十名股东持股情况                                                                                                   
    股东名称   股东  持股比例(%)  持股总数              报告期内增减       持有有限售条件股份数量     质押或冻结的股份数 
    性质                                                                                   量                 
    南昌钢铁   国有  46.55        318,649,248           0                  318,649,248                无                 
    有限责任   法人                                                                                                      
    公司                                                                                                                 
    江西汽车   国有  21.93        150,113,598           -3,574,150         126,090,481                无                 
    板簧有限   法人                                                                                                      
    公司                                                                                                                 
    东海证券   其他  0.69         4,775,989             -5,224,011         0                          无                 
    有限责任                                                                                                             
    公司                                                                                                                 
    中国华融   国家  0.18         1,219,696             0                  0                          无                 
    资产管理                                                                                                             
    公司                                                                                                                 
    江铃汽车   国家  0.12         800,000               0                  0                          无                 
    集团公司                                                                                                             
    刘建玲     境内  0.08         570,000               290,000            0                          未知               
    自然                                                                                                      
    人                                                                                                        
    西安秦邦   其他  0.06         402,409               402,409            0                          未知               
    电信材料                                                                                                             
    有限责任                                                                                                             
    公司                                                                                                                 
    孙志远     境内  0.06         400,000               0                  0                          未知               
    自然                                                                                                      
    人                                                                                                        
    赵庆       境内  0.06         400,000               400,000            0                          未知               
    自然                                                                                                      
    人                                                                                                        
    黄基虎     境内  0.056        389,200               17,200             0                          未知               
    自然                                                                                                      
    人                                                                                                        
    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数量        股份种类                                                         
    江西汽车板簧有限公司  24,023,117                    人民币普通股                                                     
    东海证券有限责任公司  4,775,989                     人民币普通股                                                     
    中国华融资产管理公司  1,219,696                     人民币普通股                                                     
    江铃汽车集团公司      800,000                       人民币普通股                                                     
    刘建玲                570,000                       人民币普通股                                                     
    西安秦邦电信材料有限  402,409                       人民币普通股                                                     
    责任公司                                                                                                             
    孙志远                400,000                       人民币普通股                                                     
    赵庆                  400,000                       人民币普通股                                                     
    黄基虎                389,200                       人民币普通股                                                     
    庞炳三                353,965                       人民币普通股                                                     
    上述股东关联关系或一  公司股东中南昌钢铁有限责任公司持有江西汽车板簧有限公司99.77%股权,江铃汽车集团公司持有江西汽车 
    致行动关系的说明      板簧有限公司0.23%股权,中国华融资产管理公司持有南昌钢铁有限责任公司37.78%股权;前十名股东中其  
    他股东关联关系或一致行动情况未知。                                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    前十名有限售条件股东持股数量及限售条件
    单位:股
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    序   有限售条件股东名称            持有的有限售条件股   有限售条件股份可上市交易情况         限售条件                
    号                                 份数量               可上市交易时间  新增可上市交易股份                           
                                 数量                                         
    1.   南昌钢铁有限责任公司          318,649,248          2009年12月27日  318,649,248          36个月                  
    2.   江西汽车板簧有限公司          126,090,481          2009年12月27日  12,340,481           36个月                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    2、控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。
    
    四、董事、监事和高级管理人员 
    (一)董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。
    
    (二)新聘或解聘公司董事、监事、高级管理人员的情况
    1、2008年2月4日,第三届董事会第二十三次会议审议通过《关于更换董事的议案》,同意傅民安、李其祥、唐飞来、黄宪辉辞去公司第三届董事会董事、董事长、副董事长职务。同意提名钟崇武、汪春雷、孙家玉、胡建军为公司董事候选人,出任公司第三届董事会董事。审议通过《关于更换总经理的议案》,同意唐飞来辞去公司总经理职务。同意聘任汪春雷为公司总经理。 2、2008年2月4日,第三届监事会第十一次会议审议通过《关于更换监事会主席的议案》,同意孙家玉辞去公司第三届监事会监事、监事会主席职务;选举汤华为公司第三届监事会主席。 3、2008年2月21日,公司2008年第一次临时股东大会审议通过《关于更换董事的议案》,同意傅民安、李其祥、唐飞来、黄宪辉辞去公司第三届董事会董事。同意傅民安辞去董事长职务,同意李其祥、唐飞来、黄宪辉辞去副董事长职务。同意钟崇武、汪春雷、孙家玉、胡建军出任公司第三届董事会董事。 4、2008年2月21日,第三届董事会第二十四次会议审议通过《关于选举董事长、副董事长的议案》,选举钟崇武为公司第三届董事会董事长,选举汪春雷、孙家玉、胡建军为公司第三届董事会副董事长,审议通过《关于调整董事会专门委员会成员的议案》。 5、2008年7月1日,公司副董事长、董事孙家玉因工作变动书面辞去公司副董事长、董事职务。 6、2008年7月9日,经职工民主选举,易风林为公司第三届董事会职工代表董事,进入公司董事会。
    
    五、董事会报告 
    (一)报告期内整体经营情况的讨论与分析
    报告期内,公司积极抗击雨雪冰冻灾害,努力克服铁路运能严重不足、资源供给高度紧张及价格不断上涨等诸多不利因素的影响,积极推进以“差异化战略”为核心的“低成本战略、精品战略、差异化战略”,深化企业内部改革,堵塞管理漏洞,企业生产经营迅速摆脱2007年年底、2008年年初被动局面,呈现出产量快速增长,效益明显好转的态势。 报告期内,公司实现产铁110.54万吨,产钢134.74万吨,产材(坯)134.68万吨;自发电7164.34万kwh,占总用电量的11.64%。 报告期内,公司实现销售收入76.47亿元,受一季度亏损影响,实现净利润802.56万元。 2008年,是公司“调整产品结构,提升产品质量年”。报告期内,公司坚持以市场为导向,压缩效益差的品种,调增市场好、效益好的产品,取得较好的经营效果。公司下一步将继续贯彻从严治厂方针,严格管理。坚定不移地实施精品发展战略和差异化战略,大力推进由普到优、特的转变,努力实现增优、增效。深入扎实地实施低成本发展战略,全方位开展对标挖潜和降本增效工作,努力实现降本增效的新突破。继续抓好节能减排工作,发展循环经济,加强环境保护,实现全年节能目标。
    
    (二)公司主营业务及其经营状况
    1、主营业务分行业、分产品情况表 
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    分行业或分产品                  营业收入             营业成本             毛利率(  营业收   营业成本  毛利率比上年同 
                                   %)       入比上   比上年同  期增减(%)    
                                            年同期   期增减(                 
                                            增减(   %)                     
                                            %)                              
    分行业                                                                                                               
    钢材产品                        5,751,765,861.97     5,648,512,546.45     1.80     26.60    29.66     减少2.32个百分 
                                                               点             
    汽车零部件产品                  1,735,768,213.19     1,606,319,716.43     7.46     72.51    82.51     减少5.07个百分 
                                                               点             
    分产品                                                                                                               
    汽车板簧                        475,749,907.61       414,826,231.95       12.81    37.48    38.93     减少0.91个百分 
                                                               点             
    弹簧扁钢                        1,250,738,143.99     1,181,719,168.13     5.52     90.50    103.36    减少5.98个百分 
                                                               点             
    螺纹钢                          3,214,677,616.16     3,151,563,796.65     1.96     23.31    27.87     减少3.50个百分 
                                                               点             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    其中:报告期内上市公司向控股股东及其子公司销售产品和提供劳务的关联交易总金额348.64万元。
    
    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(%)                
    东北地区                                     160,864,408.30                  17,440.47                               
    华北地区                                     48,045,019.55                   227.99                                  
    华东地区                                     5,619,915,981.82                14.49                                   
    华南地区                                     415,595,950.02                  19.09                                   
    华中地区                                     961,307,143.23                  104.80                                  
    西北地区                                     6,128,458.21                    -34.32                                  
    西南地区                                     333,576,398.60                  99.90                                   
    出口                                         73,210,117.24                   -55.32                                  
    香港                                         3,342,597.89                                                            
    合计                                         7,621,986,074.86                25.31                                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (三)公司投资情况
    1、募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    
    2、非募集资金项目情况
    2008年6月19日,公司第三届董事会第二十七次会议审议通过《关于出资组建新昌南炼焦化工有限责任公司的议案》,为保障炼铁生产所需焦炭资源,稳定主要原燃材料资源供应,公司出资人民币2250万元参股组建新昌南炼焦化工有限责任公司(名称以工商管理部门核定为准),持股比例占新建公司总股本的15%。
    
    (四)预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及说明
    根据2008年半年度利润实现情况,预计本年初至下一报告期期末的累计净利润与上年同期相比将大幅度下降。主要原因系受一季度影响。
    
    六、重要事项 
    (一)公司治理的情况
    报告期内,公司严格按照《公司法》、《证券法》和中国证监会、上海证券交易所及其他有关法律法规以及有关规范性文件的要求和规定,加强董事、监事、高级管理人员及相关人员的规范性文件的学习,积极树立上市公司规范运作理念,不断完善公司法人治理结构和内部控制制度,进一步增强公司董事、监事及高级管理人员的法制意识和责任意识,努力提高信息披露的质量。 同时,公司按照中国证监会江西监管局《关于进一步推进江西辖区上市公司公司治理专项活动的通知》(赣证监发【2008】92号)的相关要求,在巩固 2007 年公司治理专项活动成果的基础上,进一步推进公司治理专项活动,持续提高公司治理整体水平,使公司法人治理结构日益完善,公司运作日益规范。
    
    (二)报告期实施的利润分配方案执行情况
    经公司2007年度股东大会审议通过,以2007年末总股本684,489,729股为基数,向公司全体股东每10股派发现金股利0.60元(含税),共计金额人民币41,069,383.74元。公司于2008年4月15日发布《2007年度利润分配实施公告》,2008年4月25日派发现金红利。2007年度未进行资本公积金转增股本。
    
    (三)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。
    
    (四)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    
    (五)重大关联交易
    1、与日常经营相关的关联交易
    (1)、购买商品、接受劳务以及其他流出的重大关联交易
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    关联方名称                关联交易内容  关联交易定价原   关联交易金额        占同类交易金额的比例(%  关联交易结算方  
    则                                   )                       式              
    南昌钢铁有限责任公司      综合服务费    市场定价         12,553,064.64       97.93                   按月结算        
    南昌海鸥绿化技术开发有限  绿化服务      市场定价         2,044,124.64        100.00                  按月结算        
    公司                                                                                                                 
    南昌钢铁有限责任公司      石灰          市场定价         20,556,559.04       60.22                   按月结算        
    南昌钢铁有限责任公司      辅料          市场定价         1,987,456.51        1.35                    按月结算        
    南昌钢铁有限责任公司      渣铁          市场定价         916,582.11          100.00                  按月结算        
    南昌钢铁有限责任公司      炉口铁        市场定价         10,282,941.10       100.00                  按月结算        
    南昌钢铁有限责任公司      废钢          市场定价         138,221.60          0.03                    按月结算        
    南昌钢铁有限责任公司      钢渣粉        市场定价         286,490.41          100.00                  按月结算        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    1)、控股股东南昌钢铁有限责任公司向本公司提供综合服务。
    2)、母公司的全资子公司南昌海鸥绿化技术开发有限公司向本公司提供绿化服务。
    3)、本公司向控股股东南昌钢铁有限责任公司购买石灰。
    4)、本公司向控股股东南昌钢铁有限责任公司购买辅料。
    5)、本公司向控股股东南昌钢铁有限责任公司购买渣铁。
    6)、本公司向控股股东南昌钢铁有限责任公司购买炉口铁。
    7)、本公司向控股股东南昌钢铁有限责任公司购买废钢。
    8)、本公司向控股股东南昌钢铁有限责任公司购买钢渣粉。
    (2)、销售商品、提供劳务以及其他流入的重大关联交易
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    关联方名称            关联交易内容   关联交易定价原则  关联交易金额      占同类交易金额的比例(%)    关联交易结算方式 
    南昌钢铁有限责任公司  电             市场定价          2,585,314.17      38.82                      按月结算         
    南昌钢铁有限责任公司  瓶氧           市场定价          3,448.72          0.06                       按月结算         
    南昌钢铁有限责任公司  蒸汽           市场定价          139,383.00        73.80                      按月结算         
    南昌钢铁有限责任公司  水             市场定价          18,819.25         63.57                      按月结算         
    南昌钢铁有限责任公司  煤气           市场定价          545,204.42        2.10                       按月结算         
    南昌钢铁有限责任公司  炉口铁         市场定价          184,669.89        100.00                     按月结算         
    南昌钢铁有限责任公司  维修           市场定价          9,603.76          100.00                     按月结算         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     1)、本公司向控股股东南昌钢铁有限责任公司销售电。
    2)、本公司向控股股东南昌钢铁有限责任公司销售瓶氧。
    3)、本公司向控股股东南昌钢铁有限责任公司销售蒸汽。
    4)、本公司向控股股东南昌钢铁有限责任公司销售水。
    5)、本公司向控股股东南昌钢铁有限责任公司销售煤气。
    6)、本公司向控股股东南昌钢铁有限责任公司销售炉口铁。
    7)、本公司向控股股东南昌钢铁有限责任公司提供维修服务。
    公司2006年非公开发行股票完成后,控股股东主要生产经营性资产已注入上市公司,但由于水、蒸汽、辅料等业务有关联,为满足企业日常生产经营需要,根据实际情况,公司与关联方进行交易。
    公司2006年非公开发行股票完成后,业务和资产边界均发生变化,根据生产经营实际情况,公司与关联方签订日常关联交易协议,公司已按照法定程序审核批准有关交易事项,关联交易不会影响公司独立性。
    
    (六)托管情况
    本报告期公司无托管事项。
    (七)承包情况
    本报告期公司无承包事项。
    (八)租赁情况
    根据经营需要,经董事会第二十一次会议审议批准,公司与中国外贸金融租赁公司开展了融资租赁业务合作。双方于2008年5月签订了《融资租赁合同》,公司向中国外贸金融租赁公司直接融资租赁设备(高速线材及大盘卷工程项目),合同金额2.8亿元人民币,租赁期限36个月,租金为每3个月支付一次。 公司与中国外贸金融租赁公司不存在关联关系。
    (九)担保情况
    单位:万元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    公司对外担保情况(不包括对控股子公司的担保)                                                                         
    担保对象名称          发生日期(协议  担保金额       担保类型       担保期                  是否履行   是否为关联方  
    签署日)                                                              完毕       担保          
    河源市紫金天鸥矿业有  2007年6月26日   3,300          连带责任担保   2007年6月26日~2013年6   否         否            
    限公司                                                              月26日                                           
    报告期内担保发生额合计                                                                      0                        
    报告期末担保余额合计                                                                        3,300                    
    公司对控股子公司的担保情况                                                                                           
    报告期内对控股子公司担保发生额合计                                                          13,000                   
    报告期末对控股子公司担保余额合计                                                            24,060                   
    公司担保总额(包括对控股子公司的担保)                                                                               
    担保总额                                                                                    27,360                   
    担保总额占公司净资产的比例                                                                  15.94                    
    其中:                                                                                                               
    为股东、实际控制人及其关联方提供担保的金额                                                  0                        
    直接或间接为资产负债率超过70%的被担保对象提供的债务担保金额                                3,000                    
    担保总额超过净资产50%部分的金额                                                            0                        
    上述三项担保金额合计                                                                        3,000                    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1、2007年6月26日,南昌长力钢铁股份有限公司为河源市紫金天鸥矿业有限公司提供担保,担保金额为3,300万元,担保期限为2007年6月26日至2013年6月26日,该事项已于2007年7月13日刊登在上海证券报上。
    
    (十)委托理财情况
    本报告期公司无委托理财事项。
    
    (十一)承诺事项履行情况
    1、公司或持股5%以上股东在报告期内或持续到报告期内的承诺事项
    股改承诺及履行情况:
    ①所持股份自获得上市流通权之日起,在十二个月内不上市交易或者转让;②在前项承诺期期满后,其通过证券交易所挂牌交易出售的股份占公司股份总数的比例在十二个月内不超过百分之五,在二十四个月内不超过百分之十;③在获得流通权后的三十六个月内,当且仅当公司股票价格不低于3.60元(当公司派发红股、转增股本、增资扩股包括可转换债券转换的股本、配股、派息等情况使股份数量或股东权益发生变化时,上述收盘价格做相应调整)时才通过上海证券交易所挂牌交易出售所持股份;④在获得流通权后,江西汽车板簧有限公司对公司的持股比例不低于公司总股本的35%。 另,因公司于2006年末实施了非公开发行股票,总股本增加,江西汽车板簧有限公司持股比例相应下降。
    江西汽车板簧有限公司仍在履行承诺,未发生违反相关承诺事项。
    
    (十二)聘任、解聘会计师事务所情况
    报告期内,公司未改聘会计师事务所。
    (十三)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    
    (十四)其他重大事项及其影响和解决方案的分析说明
    1、证券投资情况
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    序号   证券代码     简称            期末持有数   初始投资金额       期末账面值    期初账面值     会计核算科目        
    量(股)                                                                         
    1      600203       福日电子        100,000      1,434,568.08       633,000       1,628,000      交易性金融资产      
    合计                                -           1,434,568.08       633,000       1,628,000      -                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、持有非上市金融企业股权情况
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    持有对象名称                 最初投资成本(元)     持有数量(股)        占该公司股权比例(%   期末账面价值(元)   
                                   )                                         
    东海证券有限责任公司         30,000,000             30,000,000            2.97                  30,000,000           
    合计                         30,000,000             30,000,000            -                    30,000,000           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     (十五)信息披露索引
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    事项                       刊载的报刊名称及版面          刊载日期               刊载的互联网网站及检索路径           
    长力股份第三届董事会第二   上海证券报                    2008年1月24日          上海证券交易所网站http://www.sse.com 
    十二次会议决议公告                                                              .cn                                  
    长力股份2007年全年业绩预   上海证券报                    2008年1月31日          上海证券交易所网站http://www.sse.com 
    增公告的修正公告                                                                .cn                                  
    长力股份因灾害天气影响公   上海证券报                    2008年2月2日           上海证券交易所网站http://www.sse.com 
    司生产的公告                                                                    .cn                                  
    长力股份第三届监事会第十   上海证券报                    2008年2月5日           上海证券交易所网站http://www.sse.com 
    一次会议决议公告                                                                .cn                                  
    长力股份第三届董事会第二   上海证券报                    2008年2月5日           上海证券交易所网站http://www.sse.com 
    十三次会议决议公告暨召开2                                                       .cn                                  
    008年第一次临时股东大会的                                                                                            
    通知                                                                                                                 
    长力股份恢复正常生产的公   上海证券报                    2008年2月14日          上海证券交易所网站http://www.sse.com 
    告                                                                              .cn                                  
    长力股份2008年第一次临时   上海证券报                    2008年2月22日          上海证券交易所网站http://www.sse.com 
    股东大会决议公告                                                                .cn                                  
    长力股份第三届董事会第二   上海证券报                    2008年2月23日          上海证券交易所网站http://www.sse.com 
    十四次会议决议公告暨2007                                                        .cn                                  
    年度股东大会通知                                                                                                     
    长力股份第三届监事会第十   上海证券报                    2008年2月23日          上海证券交易所网站http://www.sse.com 
    二次会议决议公告                                                                .cn                                  
    长力股份2008年度日常关联   上海证券报                    2008年2月23日          上海证券交易所网站http://www.sse.com 
    交易公告                                                                        .cn                                  
    长力股份第三届董事会第二   上海证券报                    2008年3月7日           上海证券交易所网站http://www.sse.com 
    十五次决议公告                                                                  .cn                                  
    长力股份召开2007年度股东   上海证券报                    2008年3月10日          上海证券交易所网站http://www.sse.com 
    大会的提示性公告                                                                .cn                                  
    长力股份2007年度股东大会   上海证券报                    2008年3月15日          上海证券交易所网站http://www.sse.com 
    决议公告                                                                        .cn                                  
    长力股份2007年度利润分配   上海证券报                    2008年4月15日          上海证券交易所网站http://www.sse.com 
    实施公告                                                                        .cn                                  
    长力股份第三届监事会第十   上海证券报                    2008年4月30日          上海证券交易所网站http://www.sse.com 
    三次会议决议公告                                                                .cn                                  
    长力股份第三届董事会第二   上海证券报                    2008年4月30日          上海证券交易所网站http://www.sse.com 
    十六次决议公告                                                                  .cn                                  
    长力股份因地震影响控股子   上海证券报                    2008年5月14日          上海证券交易所网站http://www.sse.com 
    公司生产的公告                                                                  .cn                                  
    长力股份受地震影响控股子   上海证券报                    2008年6月11日          上海证券交易所网站http://www.sse.com 
    公司恢复生产情况公告                                                            .cn                                  
    长力股份第三届董事会第二   上海证券报                    2008年6月21日          上海证券交易所网站http://www.sse.com 
    十七次会议决议公告                                                              .cn                                  
    长力股份董事辞职公告       上海证券报                    2008年7月2日           上海证券交易所网站http://www.sse.com 
                                         .cn                                  
    长力股份第三届董事会第二   上海证券报                    2008年7月11日          上海证券交易所网站http://www.sse.com 
    十八次会议决议公告                                                              .cn                                  
    长力股份增补职工代表董事   上海证券报                    2008年7月11日          上海证券交易所网站http://www.sse.com 
    公告                                                                            .cn                                  
    长力股份2008年半年度业绩   上海证券报                    2008年7月12日          上海证券交易所网站http://www.sse.com 
    预盈公告                                                                        .cn                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     七、财务会计报告(未经审计) 
    (一)财务报表
    合并资产负债表
    编制单位:南昌长力钢铁股份有限公司
    单位:元 币种:人民币 
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                          附注              期末余额                  年初余额                   
    流动资产:                                                                                                           
    货币资金                                                        615,153,943.28            466,316,117.31             
    交易性金融资产                                                  633,000.00                1,628,000.00               
    应收票据                                                        132,336,957.28            163,475,407.27             
    应收账款                                                        139,342,636.55            106,250,665.05             
    预付款项                                                        408,516,704.21            206,688,139.67             
    应收利息                                                                                                             
    应收股利                                                                                                             
    其他应收款                                                      20,138,126.67             26,598,481.05              
    存货                                                            1,398,076,589.84          1,195,072,534.66           
    一年内到期的非流动资产                                                                                               
    其他流动资产                                                                                                         
    流动资产合计                                                    2,714,197,957.83          2,166,029,345.01           
    非流动资产:                                                                                                         
    可供出售金融资产                                                                                                     
    持有至到期投资                                                                                                       
    长期应收款                                                                                                           
    长期股权投资                                                    119,793,891.00            59,500,000.00              
    投资性房地产                                                                                                         
    固定资产                                                        2,432,294,305.24          2,630,040,983.15           
    在建工程                                                        431,950,460.73            236,469,509.19             
    工程物资                                                        3,077,129.95              8,611,195.44               
    固定资产清理                                                    112,777.08                3,557.40                   
    生产性生物资产                                                                                                       
    油气资产                                                                                                             
    无形资产                                                        310,878,031.37            314,578,371.65             
    开发支出                                                                                                             
    商誉                                                            2,283,136.05              2,283,136.05               
    长期待摊费用                                                                                                         
    递延所得税资产                                                  2,169,180.11              1,460,921.60               
    其他非流动资产                                                                                                       
    非流动资产合计                                                  3,302,558,911.53          3,252,947,674.48           
    资产总计                                                        6,016,756,869.36          5,418,977,019.49           
    流动负债:                                                                                                           
    短期借款                                                        1,653,007,916.00          1,233,775,000.00           
    交易性金融负债                                                                                                       
    应付票据                                                        806,593,190.40            775,225,730.00             
    应付账款                                                        651,541,131.55            732,369,003.04             
    预收款项                                                        369,115,511.86            330,287,043.44             
    应付职工薪酬                                                    47,260,763.93             65,446,936.37              
    应交税费                                                        154,602,064.41            177,373,478.06             
    应付利息                                                                                                             
    应付股利                                                        33,646,328.95             2,734,596.98               
    其他应付款                                                      300,041,924.57            239,644,833.41             
    一年内到期的非流动负债                                                                                               
    其他流动负债                                                                                                         
    流动负债合计                                                    4,015,808,831.67          3,556,856,621.30           
    非流动负债:                                                                                                         
    长期借款                                                        0                         250,000.00                 
    交易性金融负债                                                                                                       
    长期应付款                                                      181,440,000.00                                       
    专项应付款                                                      10,216,200.00             10,216,200.00              
    预计负债                                                        1,123,224.00              1,202,347.36               
    递延所得税负债                                                                            29,014.79                  
    其他非流动负债                                                                                                       
    非流动负债合计                                                  192,779,424.00            11,697,562.15              
    负债合计                                                        4,208,588,255.67          3,568,554,183.45           
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                                              684,489,729.00            684,489,729.00             
    资本公积                                                        632,002,147.74            646,334,247.74             
    减:库存股                                                                                                           
    盈余公积                                                        96,038,850.33             96,038,850.33              
    未分配利润                                                      304,018,997.82            337,062,746.29             
    外币报表折算差额                                                                                                     
    归属于母公司所有者权益合计                                      1,716,549,724.89          1,763,925,573.36           
    少数股东权益                                                    91,618,888.80             86,497,262.68              
    所有者权益合计                                                  1,808,168,613.69          1,850,422,836.04           
    负债和所有者总计                                                6,016,756,869.36          5,418,977,019.49           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 钟崇武 主管会计工作负责人:谭兆春 会计机构负责人:刘荣贵
    
     母公司资产负债表
    编制单位:南昌长力钢铁股份有限公司
    单位:元 币种:人民币
    报告截止日:2008年06月30日
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                         附注              期末余额                   年初余额                   
    流动资产:                                                                                                           
    货币资金                                                       482,630,215.82             366,929,016.57             
    交易性金融资产                                                 633,000.00                 1,628,000.00               
    应收票据                                                       85,236,610.54              143,411,660.32             
    应收账款                                                       113,805,858.00             44,650,863.63              
    预付款项                                                       199,250,712.64             168,443,770.63             
    应收利息                                                                                                             
    应收股利                                                       3,184,510.88               3,184,510.88               
    其他应收款                                                     38,583,213.99              18,442,642.62              
    存货                                                           1,141,340,488.76           963,483,573.35             
    一年内到期的非流动资产                                                                                               
    其他流动资产                                                                                                         
    流动资产合计                                                   2,064,664,610.63           1,710,174,038.00           
    非流动资产:                                                                                                         
    可供出售金融资产                                                                                                     
    持有至到期投资                                                                                                       
    长期应收款                                                                                                           
    长期股权投资                                                   366,531,493.17             288,443,069.19             
    投资性房地产                                                                                                         
    固定资产                                                       2,340,865,926.20           2,525,029,303.04           
    在建工程                                                       409,574,506.06             232,447,257.99             
    工程物资                                                                                  2,802,278.28               
    固定资产清理                                                                                                         
    生产性生物资产                                                                                                       
    油气资产                                                                                                             
    无形资产                                                       283,673,028.08             286,954,038.14             
    开发支出                                                                                                             
    商誉                                                                                                                 
    长期待摊费用                                                                                                         
    递延所得税资产                                                 1,769,742.86               1,082,902.02               
    其他非流动资产                                                                                                       
    非流动资产合计                                                 3,402,414,696.37           3,336,758,848.66           
    资产总计                                                       5,467,079,307.00           5,046,932,886.66           
    流动负债:                                                                                                           
    短期借款                                                       1,504,420,000.00           1,126,325,000.00           
    交易性金融负债                                                                                                       
    应付票据                                                       640,537,636.40             656,945,860.00             
    应付账款                                                       611,691,043.59             695,913,298.60             
    预收款项                                                       349,392,937.99             377,516,931.71             
    应付职工薪酬                                                   44,630,812.91              60,779,860.92              
    应交税费                                                       151,539,279.87             176,051,847.92             
    应付利息                                                                                                             
    应付股利                                                       28,157,439.99                                         
    其他应付款                                                     269,797,254.93             215,640,784.92             
    一年内到期的非流动负债                                                                                               
    其他流动负债                                                                                                         
    流动负债合计                                                   3,600,166,405.68           3,309,173,584.07           
    非流动负债:                                                                                                         
    长期借款                                                                                                             
    应付债券                                                                                                             
    长期应付款                                                     181,440,000.00                                        
    专项应付款                                                     10,216,200.00              10,216,200.00              
    预计负债                                                                                                             
    递延所得税负债                                                                            29,014.79                  
    其他非流动负债                                                                                                       
    非流动负债合计                                                 191,656,200.00             10,245,214.79              
    负债合计                                                       3,791,822,605.68           3,319,418,798.86           
    所有者权益(或股东权益):                                                                                           
    实收资本(或股本)                                             684,489,729.00             684,489,729.00             
    资本公积                                                       613,220,895.41             615,550,562.43             
    减:库存股                                                                                                           
    盈余公积                                                       96,038,850.33              96,038,850.33              
    未分配利润                                                     281,507,226.58             331,434,946.04             
    所有者权益(或股东权益)合计                                   1,675,256,701.32           1,727,514,087.80           
    负债和所有者(或股东权益)合计                                 5,467,079,307.00           5,046,932,886.66           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 钟崇武 主管会计工作负责人:谭兆春 会计机构负责人:刘荣贵
    
     合并利润表
    编制单位:南昌长力钢铁股份有限公司
    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                                                     7,647,370,553.92          6,096,061,723.08        
    二、营业总成本                                                     7,629,769,670.02          5,954,547,386.43        
    其中:营业成本                                                     7,396,358,409.24          5,741,202,204.76        
    营业税金及附加                                                     25,603,083.94             25,268,285.63           
    销售费用                                                           35,251,102.49             33,564,945.14           
    管理费用                                                           118,503,786.95            116,802,736.42          
    财务费用                                                           54,143,712.88             35,802,019.41           
    资产减值损失                                                       -90,425.48                1,907,195.07            
    加:公允价值变动收益(损失以“-”号填列)                         -995,000.00               3,604,829.21            
    投资收益(损失以“-”号填列)                                     360,000.00                8,389,546.95            
    其中:对联营企业和合营企业的投资收益                                                                                 
    汇兑收益(损失以“-”号填列)                                                                                        
    三、营业利润(亏损以“-”号填列)                                 16,965,883.90             153,508,712.81          
    加:营业外收入                                                     9,447,916.84              622,520.13              
    减:营业外支出                                                     11,989,937.47             3,397,658.09            
    其中:非流动资产处置净损失                                                                   963,145.86              
    四、利润总额(亏损总额以“-”号填列)                             14,423,863.27             150,733,574.85          
    减:所得税费用                                                     1,904,393.64              22,618,472.44           
    五、净利润(净亏损以“-”号填列)                                 12,519,469.63             128,115,102.41          
    归属于母公司所有者的净利润                                         8,025,635.27              124,285,802.57          
    少数股东损益                                                       4,493,834.36              3,829,299.84            
    六、每股收益:                                                                                                       
    (一)基本每股收益(元/股)                                        0.012                     0.181                   
    (二)稀释每股收益(元/股)                                        0.012                     0.181                   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:357,970.80元。
    法定代表人: 钟崇武 主管会计工作负责人:谭兆春 会计机构负责人:刘荣贵
     母公司利润表
    编制单位:南昌长力钢铁股份有限公司
    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                                                     6,332,901,336.95          4,482,810,892.00        
    二、营业总成本                                                     6,338,994,853.99          4,365,312,025.72        
    其中:营业成本                                                     6,149,807,581.99          4,193,831,505.82        
    营业税金及附加                                                     24,159,129.00             24,528,090.37           
    销售费用                                                           16,503,869.36             17,631,599.46           
    管理费用                                                           97,096,165.89             97,379,757.66           
    财务费用                                                           46,858,880.76             30,777,585.34           
    资产减值损失                                                       4,569,226.99              1,163,487.07            
    加:公允价值变动收益(损失以“-”号填列)                         -995,000.00               3,604,829.21            
    投资收益(损失以“-”号填列)                                                               8,389,546.95            
    其中:对联营企业和合营企业的投资收益                                                                                 
    二、营业利润(亏损以“-”号填列)                                 -7,088,517.04             129,493,242.44          
    加:营业外收入                                                     9,237,916.84              501,400.36              
    减:营业外支出                                                     11,723,591.15             2,667,270.96            
    其中:非流动资产处置净损失                                                                   931,939.20              
    三、利润总额(亏损总额以“-”号填列)                             -9,574,191.35             127,327,371.84          
    减:所得税费用                                                     -715,855.63               18,993,550.79           
    四、净利润(净亏损以“-”号填列)                                 -8,858,335.72             108,333,821.05          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 钟崇武 主管会计工作负责人:谭兆春 会计机构负责人:刘荣贵
    
    合并现金流量表
    编制单位:南昌长力钢铁股份有限公司
    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、提供劳务收到的现金                                          4,983,769,296.44        4,842,152,184.23       
    收到的税费返还                                                        705,829.15              439,769.27             
    收到其他与经营活动有关的现金                                          66,354,776.55           41,292,611.04          
    经营活动现金流入小计                                                  5,050,829,902.14        4,883,884,564.54       
    购买商品、接受劳务支付的现金                                          4,403,249,258.66        4,120,533,788.94       
    支付给职工以及为职工支付的现金                                        188,747,793.32          199,909,721.58         
    支付的各项税费                                                        311,807,717.36          243,978,155.75         
    支付其他与经营活动有关的现金                                          181,170,186.41          137,754,296.62         
    经营活动现金流出小计                                                  5,084,974,955.75        4,702,175,962.89       
    经营活动产生的现金流量净额                                            -34,145,053.61          181,708,601.65         
    二、投资活动产生的现金流量:                                                                                         
    收回投资收到的现金                                                                            49,503,723.02          
    取得投资收益收到的现金                                                360,000.00              8,389,546.95           
    处置固定资产、无形资产和其他长期资产收回的现金净额                    2,054,571.51            1,603,175.50           
    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                                          6,679,763.80            7,066,270.99           
    投资活动现金流入小计                                                  9,094,335.31            66,562,716.46          
    购建固定资产、无形资产和其他长期资产支付的现金                        313,176,198.69          88,616,030.24          
    投资支付的现金                                                        30,000,000.00           60,951,448.07          
    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有关的现金                                                                                         
    投资活动现金流出小计                                                  343,176,198.69          149,567,478.31         
    投资活动产生的现金流量净额                                            -334,081,863.38         -83,004,761.85         
    三、筹资活动产生的现金流量:                                                                                         
    吸收投资收到的现金                                                                                                   
    其中:子公司吸收少数股东投资收到的现金                                                                               
    取得借款收到的现金                                                    1,207,091,070.00        912,525,000.00         
    发行债券收到的现金                                                                                                   
    收到其他与筹资活动有关的现金                                          181,440,000.00                                 
    筹资活动现金流入小计                                                  1,388,531,070.00        912,525,000.00         
    偿还债务支付的现金                                                    787,608,154.00          843,255,000.00         
    分配股利、利润或偿付利息支付的现金                                    69,003,296.83           74,524,971.57          
    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                                          2,420,463.68            944,125.15             
    筹资活动现金流出小计                                                  859,031,914.51          918,724,096.72         
    筹资活动产生的现金流量净额                                            529,499,155.49          -6,199,096.72          
    四、汇率变动对现金及现金等价物的影响                                  -68,202.96              -259,836.90            
    五、现金及现金等价物净增加额                                          161,204,035.54          92,244,906.18          
    加:期初现金及现金等价物余额                                          453,949,907.74          553,550,863.93         
    六、期末现金及现金等价物余额                                          615,153,943.28          645,795,770.11         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 钟崇武 主管会计工作负责人:谭兆春 会计机构负责人:刘荣贵
     母公司现金流量表
    编制单位:南昌长力钢铁股份有限公司
    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、提供劳务收到的现金                                          3,798,089,606.74        2,484,091,265.26       
    收到的税费返还                                                        705,829.15              380,769.27             
    收到其他与经营活动有关的现金                                          83,672,407.33           42,971,169.66          
    经营活动现金流入小计                                                  3,882,467,843.22        2,527,443,204.19       
    购买商品、接受劳务支付的现金                                          3,201,601,147.78        1,858,880,970.02       
    支付给职工以及为职工支付的现金                                        163,198,403.93          176,373,915.25         
    支付的各项税费                                                        299,247,316.13          236,430,421.77         
    支付其他与经营活动有关的现金                                          266,197,909.53          167,406,551.74         
    经营活动现金流出小计                                                  3,930,244,777.37        2,439,091,858.78       
    经营活动产生的现金流量净额                                            -47,776,934.15          88,351,345.41          
    二、投资活动产生的现金流量:                                                                                         
    收回投资收到的现金                                                                            49,503,723.02          
    取得投资收益收到的现金                                                                        8,389,546.95           
    处置固定资产、无形资产和其他长期资产收回的现金净额                    1,958,071.51            1,556,860.50           
    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                                          6,067,335.46            5,808,818.20           
    投资活动现金流入小计                                                  8,025,406.97            65,258,948.67          
    购建固定资产、无形资产和其他长期资产支付的现金                        304,698,030.56          78,992,606.97          
    投资支付的现金                                                        35,792,100.00           60,951,448.07          
    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有关的现金                                                                                         
    投资活动现金流出小计                                                  340,490,130.56          139,944,055.04         
    投资活动产生的现金流量净额                                            -332,464,723.59         -74,685,106.37         
    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                                                    1,109,000,000.00        868,875,000.00         
    收到其他与筹资活动有关的现金                                          181,440,000.00                                 
    筹资活动现金流入小计                                                  1,290,440,000.00        868,875,000.00         
    偿还债务支付的现金                                                    730,905,000.00          785,105,000.00         
    分配股利、利润或偿付利息支付的现金                                    62,328,739.45           68,894,451.64          
    支付其他与筹资活动有关的现金                                          1,263,403.56            842,949.74             
    筹资活动现金流出小计                                                  794,497,143.01          854,842,401.38         
    筹资活动产生的现金流量净额                                            495,942,856.99          14,032,598.62          
    四、汇率变动对现金及现金等价物的影响                                                          -276.50                
    五、现金及现金等价物净增加额                                          115,701,199.25          27,698,561.16          
    加:期初现金及现金等价物余额                                          366,929,016.57          478,356,496.58         
    六、期末现金及现金等价物余额                                          482,630,215.82          506,055,057.74         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 钟崇武 主管会计工作负责人:谭兆春 会计机构负责人:刘荣贵
    合并所有者权益变动表
    编制单位:南昌长力钢铁股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目  本期金额                                                                                                       
    归属于母公司所有者权益                            少数股   所有者权益合计                                      
    实收资本  资本公   减  盈余公   一  未分配利  其                                             东权益            
    (或股本)  积       :  积       般  润        他                                                               
    库           风                                                                             
    存           险                                                                             
    股           准                                                                             
    备                                                                             
    一、  684,489,  646,334      96,038,      337,062,      86,497,  1,850,422,836.04                                    
    上年  729.00    ,247.74      850.33       746.29        262.68                                                       
    年末                                                                                                                 
    余额                                                                                                                 
    加:                                                                                                                 
    会计                                                                                                                 
    政策                                                                                                                 
    变更                                                                                                                 
    前期                                                                                                                 
    差错                                                                                                                 
    更正                                                                                                                 
    二、  684,489,  646,334      96,038,      337,062,      86,497,  1,850,422,836.04                                    
    本年  729.00    ,247.74      850.33       746.29        262.68                                                       
    年初                                                                                                                 
    余额                                                                                                                 
    三、            -14,332                   -33,043,      5,121,6  -42,254,222.35                                      
    本期            ,100.00                   748.47        26.12                                                        
    增减                                                                                                                 
    变动                                                                                                                 
    金额                                                                                                                 
    (减                                                                                                                 
    少以                                                                                                                 
    “-                                                                                                                 
    ”号                                                                                                                 
    填列                                                                                                                 
    )                                                                                                                   
    (一                                      8,025,63      4,493,8  12,519,469.63                                       
    )净                                      5.27          34.36                                                        
    利润                                                                                                                 
    (二            -14,332                                 3,382,0  -10,950,016.26                                      
    )直            ,100.00                                 83.74                                                        
    接计                                                                                                                 
    入所                                                                                                                 
    有者                                                                                                                 
    权益                                                                                                                 
    的利                                                                                                                 
    得和                                                                                                                 
    损失                                                                                                                 
    1.                                                                                                                  
    可供                                                                                                                 
    出售                                                                                                                 
    金融                                                                                                                 
    资产                                                                                                                 
    公允                                                                                                                 
    价值                                                                                                                 
    变动                                                                                                                 
    净额                                                                                                                 
    2.                                                                                                                  
    权益                                                                                                                 
    法下                                                                                                                 
    被投                                                                                                                 
    资单                                                                                                                 
    位其                                                                                                                 
    他所                                                                                                                 
    有者                                                                                                                 
    权益                                                                                                                 
    变动                                                                                                                 
    的影                                                                                                                 
    响                                                                                                                   
    3.                                                                                                                  
    与计                                                                                                                 
    入所                                                                                                                 
    有者                                                                                                                 
    权益                                                                                                                 
    项目                                                                                                                 
    相关                                                                                                                 
    的所                                                                                                                 
    得税                                                                                                                 
    影响                                                                                                                 
    4.             -14,332                                 3,382,0  -10,950,016.26                                      
    其他            ,100.00                                 83.74                                                        
    上述            -14,332                   8,025,63      7,875,9  1,569,453.37                                        
    (一            ,100.00                   5.27          18.10                                                        
    )和                                                                                                                 
    (二                                                                                                                 
    )小                                                                                                                 
    计                                                                                                                   
    (三                                                                                                                 
    )所                                                                                                                 
    有者                                                                                                                 
    投入                                                                                                                 
    和减                                                                                                                 
    少资                                                                                                                 
    本                                                                                                                   
    1.                                                                                                                  
    所有                                                                                                                 
    者投                                                                                                                 
    入资                                                                                                                 
    本                                                                                                                   
    2.                                                                                                                  
    股份                                                                                                                 
    支付                                                                                                                 
    计入                                                                                                                 
    所有                                                                                                                 
    者权                                                                                                                 
    益的                                                                                                                 
    金额                                                                                                                 
    3.                                                                                                                  
    其他                                                                                                                 
    (四                                      -41,069,      -2,754,  -43,823,675.72                                      
    )利                                      383.74        291.98                                                       
    润分                                                                                                                 
    配                                                                                                                   
    1.                                                                                                                  
    提取                                                                                                                 
    盈余                                                                                                                 
    公积                                                                                                                 
    2.                                                                                                                  
    提取                                                                                                                 
    一般                                                                                                                 
    风险                                                                                                                 
    准备                                                                                                                 
    3.                                       -41,069,      -2,754,  -43,823,675.72                                      
    对所                                      383.74        291.98                                                       
    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                                                                                                                 
    )                                                                                                                   
    3.                                                                                                                  
    盈余                                                                                                                 
    公积                                                                                                                 
    弥补                                                                                                                 
    亏损                                                                                                                 
    4.                                                                                                                  
    其他                                                                                                                 
    四、  684,489,  632,002      96,038,      304,018,      91,618,  1,808,168,613.69                                    
    本期  729.00    ,147.74      850.33       997.82        888.80                                                       
    期末                                                                                                                 
    余额                                                                                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目  上年同期金额                                                                                                   
    归属于母公司所有者权益                            少数股   所有者权益合计                                      
    实收资本  资本公   减  盈余公   一  未分配利  其                                             东权益            
    (或股本)  积       :  积       般  润        他                                                               
    库           风                                                                             
    存           险                                                                             
    股           准                                                                             
    备                                                                             
    一、  684,489,  641,433      71,574,      111,955,      81,031,  1,590,484,616.89                                    
    上年  729.00    ,605.24      405.18       854.12        023.35                                                       
    年末                                                                                                                 
    余额                                                                                                                 
    加:                         -1,882,      3,393,37      -468,83  1,041,816.28                                        
    会计                         725.81       5.62          3.53                                                         
    政策                                                                                                                 
    变更                                                                                                                 
    前期                                                                                                                 
    差错                                                                                                                 
    更正                                                                                                                 
    二、  684,489,  641,433      69,691,      115,349,      80,562,  1,591,526,433.17                                    
    本年  729.00    ,605.24      679.37       229.74        189.82                                                       
    年初                                                                                                                 
    余额                                                                                                                 
    三、            4,900,6      26,347,      221,713,      5,935,0  258,896,402.87                                      
    本期            42.50        170.96       516.55        72.86                                                        
    增减                                                                                                                 
    变动                                                                                                                 
    金额                                                                                                                 
    (减                                                                                                                 
    少以                                                                                                                 
    “-                                                                                                                 
    ”号                                                                                                                 
    填列                                                                                                                 
    )                                                                                                                   
    (一                                      282,285,      8,288,5  290,573,751.60                                      
    )净                                      173.96        77.64                                                        
    利润                                                                                                                 
    (二            4,900,6                                 3,850,5  8,751,147.32                                        
    )直            42.50                                   04.82                                                        
    接计                                                                                                                 
    入所                                                                                                                 
    有者                                                                                                                 
    权益                                                                                                                 
    的利                                                                                                                 
    得和                                                                                                                 
    损失                                                                                                                 
    1.                                                                                                                  
    可供                                                                                                                 
    出售                                                                                                                 
    金融                                                                                                                 
    资产                                                                                                                 
    公允                                                                                                                 
    价值                                                                                                                 
    变动                                                                                                                 
    净额                                                                                                                 
    2.                                                                                                                  
    权益                                                                                                                 
    法下                                                                                                                 
    被投                                                                                                                 
    资单                                                                                                                 
    位其                                                                                                                 
    他所                                                                                                                 
    有者                                                                                                                 
    权益                                                                                                                 
    变动                                                                                                                 
    的影                                                                                                                 
    响                                                                                                                   
    3.                                                                                                                  
    与计                                                                                                                 
    入所                                                                                                                 
    有者                                                                                                                 
    权益                                                                                                                 
    项目                                                                                                                 
    相关                                                                                                                 
    的所                                                                                                                 
    得税                                                                                                                 
    影响                                                                                                                 
    4.             4,900,6                                 3,850,5  8,751,147.32                                        
    其他            42.50                                   04.82                                                        
    上述            4,900,6                   282,285,      12,139,  299,324,898.92                                      
    (一            42.50                     173.96        082.46                                                       
    )和                                                                                                                 
    (二                                                                                                                 
    )小                                                                                                                 
    计                                                                                                                   
    (三                                                                                                                 
    )所                                                                                                                 
    有者                                                                                                                 
    投入                                                                                                                 
    和减                                                                                                                 
    少资                                                                                                                 
    本                                                                                                                   
    1.                                                                                                                  
    所有                                                                                                                 
    者投                                                                                                                 
    入资                                                                                                                 
    本                                                                                                                   
    2.                                                                                                                  
    股份                                                                                                                 
    支付                                                                                                                 
    计入                                                                                                                 
    所有                                                                                                                 
    者权                                                                                                                 
    益的                                                                                                                 
    金额                                                                                                                 
    3.                                                                                                                  
    其他                                                                                                                 
    (四                         26,347,      -60,571,      -6,204,  -40,428,496.05                                      
    )利                         170.96       657.41        009.60                                                       
    润分                                                                                                                 
    配                                                                                                                   
    1.                          26,347,      -26,347,                                                                   
    提取                         170.96       170.96                                                                     
    盈余                                                                                                                 
    公积                                                                                                                 
    2.                                                                                                                  
    提取                                                                                                                 
    一般                                                                                                                 
    风险                                                                                                                 
    准备                                                                                                                 
    3.                                       -34,224,      -6,204,  -40,428,496.05                                      
    对所                                      486.45        009.60                                                       
    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                                                                                                                 
    )                                                                                                                   
    3.                                                                                                                  
    盈余                                                                                                                 
    公积                                                                                                                 
    弥补                                                                                                                 
    亏损                                                                                                                 
    4.                                                                                                                  
    其他                                                                                                                 
    四、  684,489,  646,334      96,038,      337,062,      86,497,  1,850,422,836.04                                    
    本期  729.00    ,247.74      850.33       746.29        262.68                                                       
    期末                                                                                                                 
    余额                                                                                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 钟崇武 主管会计工作负责人:谭兆春 会计机构负责人:刘荣贵
    
    母公司所有者权益变动表
    编制单位:南昌长力钢铁股份有限公司
    单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目        本期金额                                                                                                 
    实收资本(或股本)    资本公积           减:库  盈余公积          未分配利润         所有者权益合计       
            存股                                                              
    一、上年年  684,489,729.00      615,550,562.43             96,038,850.33     331,434,946.04     1,727,514,087.80     
    末余额                                                                                                               
    加:会计政                                                                                                           
    策变更                                                                                                               
    前期差错更                                                                                                           
    正                                                                                                                   
    二、本年年  684,489,729.00      615,550,562.43             96,038,850.33     331,434,946.04     1,727,514,087.80     
    初余额                                                                                                               
    三、本期增                      -2,329,667.02                                -49,927,719.46     -52,257,386.48       
    减变动金额                                                                                                           
    (减少以“                                                                                                           
    -”号填列                                                                                                           
    )                                                                                                                   
    (一)净利                                                                   -8,858,335.72      -8,858,335.72        
    润                                                                                                                   
    (二)直接                      -2,329,667.02                                                   -2,329,667.02        
    计入所有者                                                                                                           
    权益的利得                                                                                                           
    和损失                                                                                                               
    1.可供出                                                                                                            
    售金融资产                                                                                                           
    公允价值变                                                                                                           
    动净额                                                                                                               
    2.权益法                                                                                                            
    下被投资单                                                                                                           
    位其他所有                                                                                                           
    者权益变动                                                                                                           
    的影响                                                                                                               
    3.与计入                                                                                                            
    所有者权益                                                                                                           
    项目相关的                                                                                                           
    所得税影响                                                                                                           
    4.其他                         -2,329,667.02                                                   -2,329,667.02        
    上述(一)                      -2,329,667.02                                -8,858,335.72      -11,188,002.74       
    和(二)小                                                                                                           
    计                                                                                                                   
    (三)所有                                                                                                           
    者投入和减                                                                                                           
    少资本                                                                                                               
    1.所有者                                                                                                            
    投入资本                                                                                                             
    2.股份支                                                                                                            
    付计入所有                                                                                                           
    者权益的金                                                                                                           
    额                                                                                                                   
    3.其他                                                                                                              
    (四)利润                                                                   -41,069,383.74     -41,069,383.74       
    分配                                                                                                                 
    1.提取盈                                                                                                            
    余公积                                                                                                               
    2.对所有                                                                    -41,069,383.74     -41,069,383.74       
    者(或股东                                                                                                           
    )的分配                                                                                                             
    3.其他                                                                                                              
    (五)所有                                                                                                           
    者权益内部                                                                                                           
    结转                                                                                                                 
    1.资本公                                                                                                            
    积转增资本                                                                                                           
    (或股本)                                                                                                           
    2.盈余公                                                                                                            
    积转增资本                                                                                                           
    (或股本)                                                                                                           
    3.盈余公                                                                                                            
    积弥补亏损                                                                                                           
    4.其他                                                                                                              
    四、本期期  684,489,729.00      613,220,895.41             96,038,850.33     281,507,226.58     1,675,256,701.32     
    末余额                                                                                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
     单位:元 币种:人民币
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目        上年同期金额                                                                                             
    实收资本(或股本)    资本公积           减:库  盈余公积          未分配利润         所有者权益合计       
            存股                                                              
    一、上年年  684,489,729.00      616,633,605.24             69,691,679.37     133,272,875.78     1,504,087,889.39     
    末余额                                                                                                               
    加:会计政                      -1,083,042.81                                -4,737,981.91      -5,821,024.72        
    策变更                                                                                                               
    前期差错更                                                                                                           
    正                                                                                                                   
    二、本年年  684,489,729.00      615,550,562.43             69,691,679.37     128,534,893.87     1,498,266,864.67     
    初余额                                                                                                               
    三、本期增                                                 26,347,170.96     202,900,052.17     229,247,223.13       
    减变动金额                                                                                                           
    (减少以“                                                                                                           
    -”号填列                                                                                                           
    )                                                                                                                   
    (一)净利                                                                   263,471,709.58     263,471,709.58       
    润                                                                                                                   
    (二)直接                                                                                                           
    计入所有者                                                                                                           
    权益的利得                                                                                                           
    和损失                                                                                                               
    1.可供出                                                                                                            
    售金融资产                                                                                                           
    公允价值变                                                                                                           
    动净额                                                                                                               
    2.权益法                                                                                                            
    下被投资单                                                                                                           
    位其他所有                                                                                                           
    者权益变动                                                                                                           
    的影响                                                                                                               
    3.与计入                                                                                                            
    所有者权益                                                                                                           
    项目相关的                                                                                                           
    所得税影响                                                                                                           
    4.其他                                                                                                              
    上述(一)                                                                   263,471,709.58     263,471,709.58       
    和(二)小                                                                                                           
    计                                                                                                                   
    (三)所有                                                                                                           
    者投入和减                                                                                                           
    少资本                                                                                                               
    1.所有者                                                                                                            
    投入资本                                                                                                             
    2.股份支                                                                                                            
    付计入所有                                                                                                           
    者权益的金                                                                                                           
    额                                                                                                                   
    3.其他                                                                                                              
    (四)利润                                                 26,347,170.96     -60,571,657.41     -34,224,486.45       
    分配                                                                                                                 
    1.提取盈                                                  26,347,170.96     -26,347,170.96                          
    余公积                                                                                                               
    2.对所有                                                                    -34,224,486.45     -34,224,486.45       
    者(或股东                                                                                                           
    )的分配                                                                                                             
    3.其他                                                                                                              
    (五)所有                                                                                                           
    者权益内部                                                                                                           
    结转                                                                                                                 
    1.资本公                                                                                                            
    积转增资本                                                                                                           
    (或股本)                                                                                                           
    2.盈余公                                                                                                            
    积转增资本                                                                                                           
    (或股本)                                                                                                           
    3.盈余公                                                                                                            
    积弥补亏损                                                                                                           
    4.其他                                                                                                              
    四、本期期  684,489,729.00      615,550,562.43             96,038,850.33     331,434,946.04     1,727,514,087.80     
    末余额                                                                                                               
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    法定代表人: 钟崇武 主管会计工作负责人:谭兆春 会计机构负责人:刘荣贵
    
     财务报表附注
    (除另有注明外,所有金额均以人民币元为单位)
    一、公司的基本情况
    南昌长力钢铁股份有限公司 (以下简称“本公司”或“公司”) 前身系江西长力汽车弹簧股份有限公司。2003年9月16日经中国证券监督管理委员会证监发行字(2003)109号文件批准,公司5000万股A股股票以每股6.50元的价格在上海证券交易所向社会公众上网发行,并于同年9月30日在上海证券交易所正式挂牌上市,总股本为12500万股,公司股票代码为600507。根据公司2004年度股东大会决议、2005年第一次临时股东大会决议、第二次临时股东大会决议、第三次临时股东大会决议和修改后公司章程的规定,公司实施了2004年度资本公积转增股本的利润分配方案和2005年中期资本公积转增股本的利润分配方案,通过两次资本公积转增股本2005年度共计增加了股本人民币20,000万股;公司于2005年8月17日公布实施了股权分置改革方案,由非流通股股东向股权分置改革实施方案股权登记日在册的流通股股东每持有10股支付3.5股股票以换取其非流通股份的流通权;经2006年第一次临时股东会议决议和相关部门批准,2006年度公司向实际控制人南昌钢铁有限责任公司和控股股东江西汽车板簧有限公司等特定对象非公开发行股票,截止2006年12月31日增发后总股本为人民币684,489,729.00股。公司于2007年1月26日进行了公司名称变更,变更后名称为:南昌长力钢铁股份有限公司。
    公司主要经营范围:汽车钢板弹簧、扭杆弹簧、圆簧、弹簧扁钢、减震器、弹簧专用设备、汽车零部件、模具的研制开发、制造、销售,汽车销售、金属制品、铁合金、冶金原燃料的加工及销售,黑色金属冶炼及其压延加工产品及其副产品的制造、销售,炼焦及焦化产品、副产品的制造、加工、销售;耐材、水渣的生产和销售;建筑安装;理化性检验; 出口本企业产品、进口商品业务。
    公司住所:南昌市高新技术产业开发区火炬大道31号。
    法定代表人:钟崇武。
    二、财务报表的编制基准与方法
    本公司自2007年1月1日起执行财政部2006年公布的《企业会计准则》、《企业会计准则-应用指南》、《企业会计准则讲解》及有关补充规定,在此基础上编制财务报表
    三、公司采用的重要会计政策和会计估计
    (一)遵循企业会计准则的声明
    本公司编制的财务报表符合企业会计准则的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。
    (二)财务报表的编制基础
    本公司财务报表以持续经营为编制基础。
    (三)会计期间
    会计年度自公历1月1日起至12月31日止。
    (四)记账本位币 
    本公司以人民币为记账本位币。
    (五)会计计量属性
    财务报表项目以历史成本计量为主。以公允价值计量且其变动记入当期损益的金融资产和金融负债、可供出售金融资产、衍生金融工具等以公允价值计量;采购时超过正常信用条件延期支付的固定资产、无形资产等,以购买价款的现值计量;发生减值损失的存货以可变现净值计量,其他减值资产按可收回金额(公允价值与现值孰高)计量;盘盈资产等按重置成本计量。
    (六) 现金等价物的确定标准
    现金等价物是指企业持有的期限短(一般是指从购买日起3个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    (七) 外币折算
    对发生的外币业务,采用交易发生日的即期汇率折合人民币记账。对各种外币账户的外币期末余额,外币货币性项目按资产负债表日即期汇率折算,所产生的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,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;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,差额作为公允价值变动损益。
    外币财务报表的折算遵循下列原则:
    1、资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算;所有者权益项目除“未分配利润”项目外,其他项目采用发生时的即期汇率折算;
    2、利润表中的收入和费用项目,采用交易发生日的即期汇率;
    3、按照上述折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示;
    4、现金流量表采用现金流量发生日的即期汇率折算。汇率变动对现金的影响额作为调节项目,在现金流量表中单独列示。
    (八) 金融工具的确认和计量
    1、金融资产和金融负债的分类
    金融资产在初始确认时划分为以下四类:以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项、可供出售金融资产。
    金融负债在初始确认时划分为以下两类:以公允价值计量且其变动计入当期损益的金融负债(包括交易性金融负债和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)、其他金融负债。
    2、金融资产和金融负债的确认依据和计量方法
    公司成为金融工具合同的一方时,确认一项金融资产或金融负债。初始确认金融资产或金融负债时,按照公允价值计量;对于以公允价值计量且其变动计入当期损益的金融资产和金融负债,相关交易费用直接计入当期损益;对于其他类别的金融资产或金融负债,相关交易费用计入初始确认金额。
    公司按照公允价值对金融资产进行后续计量,且不扣除将来处置该金融资产时可能发生的交易费用,但下列情况除外:(1) 持有至到期投资以及贷款和应收款项采用实际利率法,按摊余成本计量;(2) 在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,以及与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产,按照成本计量。
    公司采用实际利率法,按摊余成本对金融负债进行后续计量,但下列情况除外:(1) 以公允价值计量且其变动计入当期损益的金融负债,按照公允价值计量,且不扣除将来结清金融负债时可能发生的交易费用;(2) 与在活跃市场中没有报价、公允价值不能可靠计量的权益工具挂钩并须通过交付该权益工具结算的衍生金融负债,按照成本计量;(3) 不属于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的财务担保合同,或没有指定为以公允价值计量且其变动计入当期损益并将以低于市场利率贷款的贷款承诺,按照履行相关现时义务所需支出的最佳估计数与初始确认金额扣除按照实际利率法摊销的累计摊销额后的余额两项金额之中的较高者进行后续计量。
    3、金融资产转移的确认依据和计量方法
    公司已将金融资产所有权上几乎所有的风险和报酬转移给了转入方的,终止确认该金融资产;保留了金融资产所有权上几乎所有的风险和报酬的,继续确认所转移的金融资产,并将收到的对价确认为一项金融负债。公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬的,分别下列情况处理:(1) 放弃了对该金融资产控制的,终止确认该金融资产;(2) 未放弃对该金融资产控制的,按照继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
    金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:(1) 所转移金融资产的账面价值;(2) 因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:(1) 终止确认部分的账面价值;(2) 终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。
    4、主要金融资产和金融负债的公允价值确定方法
    存在活跃市场的金融资产或金融负债,以活跃市场的报价确定其公允价值;不存在活跃市场的金融资产或金融负债,采用估值技术(包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具的当前公允价值、现金流量折现法和期权定价模型等)确定其公允价值;初始取得或源生的金融资产或承担的金融负债,以市场交易价格作为确定其公允价值的基础。
    5、金融资产的减值测试和减值准备计提方法
    资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产进行减值测试。对单项金额重大的金融资产单独进行减值测试;对单项金额不重大的金融资产,包括在具有类似信用风险特征的金融资产组合中进行减值测试;单独测试未发生减值的金融资产(包括单项金额重大和不重大的金融资产),包括在具有类似信用风险特征的金融资产组合中进行减值测试。
    按摊余成本计量的金融资产,期末有客观证据表明其发生了减值的,根据其账面价值与预计未来现金流量现值之间的差额计算确认减值损失,短期应收款项的预计未来现金流量与其现值相差很小的,在确定相关减值损失时,不对其预计未来现金流量进行折现。在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资,或与该权益工具挂钩并须通过交付该权益工具结算的衍生金融资产发生减值时,将该权益工具投资或衍生金融资产的账面价值,与按照类似金融资产当时市场收益率对未来现金流量折现确定的现值之间的差额,确认为减值损失。可供出售金融资产的公允价值发生较大幅度下降且预期下降趋势属于非暂时性时,确认其减值损失,并将原直接计入所有者权益的公允价值累计损失一并转出计入减值损失。
    (九) 应收款项坏账准备的计提方法
    对于单项金额重大且有客观证据表明发生了减值的应收款项(包括应收账款和其他应收款),根据其未来现金流量现值低于其账面价值的差额计提坏账准备;对于单项金额非重大以及经单独测试后未减值的单项金额重大的应收款项(包括应收账款和其他应收款),根据相同账龄应收款项组合的实际损失率为基础,结合现时情况确定报告期各项组合计提坏账准备的比例。确定具体提取比例为:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄                                                                     坏账准备计提比例                            
    1年以内                                                                  5%                                          
    1—2年                                                                   8%                                          
    2—3年                                                                   15%                                         
    3—4年                                                                  30%                                         
    4—5年                                                                   50%                                         
    5年以上                                                                  100%                                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (十) 存货的确认和计量
    1、公司存货包括原材料、在产品、产成品、低值易耗品、委托加工商品、分期收款发出商品;
    2、存货采用永续盘存制;
    3、原材料采用计划成本核算,按月结转材料实际成本与计划成本的差异,将发出材料的计划成本调整为实际成本;
    4、在产品入库按实际成本计价,采用加权平均法核算; 
    5、产成品发出采用加权平均法核算;
    6、低值易耗品采用一次摊销法核算;
    7、公司期末存货按成本与可变现净值孰低原则计价,采用备抵法按个别存货项目计提存货跌价准备,可变现净值系以存货的估计售价减去至完工估计将要发生的成本、估计的销售费用以及相关税金后的金额确认。
    (十一) 长期股权投资的确认和计量
    1、长期股权投资初始投资成本的确定:
    (1) 同一控制下的企业合并形成的,合并方以支付现金、转让非现金资产、承担债务或发行权益性证券作为合并对价的,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其初始投资成本。长期股权投资初始投资成本与支付的合并对价的账面价值或发行股份的面值总额之间的差额调整资本公积;资本公积不足冲减的,调整留存收益。
    (2) 非同一控制下的企业合并形成的,在购买日按照支付的合并对价的公允价值和各项直接相关费用作为其初始投资成本。
    (3) 除企业合并形成以外的:以支付现金取得的,按照实际支付的购买价款作为其初始投资成本;以发行权益性证券取得的,按照发行权益性证券的公允价值作为其初始投资成本;投资者投入的,按照投资合同或协议约定的价值作为其初始投资成本(合同或协议约定价值不公允的除外)。
    2、对实施控制的长期股权投资采用成本法核算,在编制合并财务报表时按照权益法进行调整;对不具有共同控制或重大影响,并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算;对具有共同控制或重大影响的长期股权投资,采用权益法核算。
    3、长期股权投资收益确认方法:采用成本法核算的长期股权投资按照初始投资成本计价。追加或收回投资调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。采用权益法核算的长期股权投资,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入所有者权益。处置长期股权投资,其账面价值与实际取得价款的差额,计入当期损益。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损益。
    4、资产负债表日,以成本法核算的、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,有客观证据表明其发生减值的,按照类似投资当时市场收益率对预计未来现金流量折现确定的现值低于其账面价值之间的差额,计提长期投资减值准备;其他投资,当存在减值迹象时,按本财务报表附注三(十六)所述方法计提长期投资减值准备。
    5、确定对被投资单位具有共同控制、重大影响的依据:按照合同约定,与被投资单位相关的重要财务和经营决策需要分享控制权的投资方一致同意的,认定为共同控制;对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定的,认定为重大影响。
    (十二) 投资性房地产的确认和计量
    1、投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。
    2、投资性房地产按照成本进行初始计量,采用成本模式进行后续计量。
    3、对成本模式计量的投资性房地产,采用与固定资产和无形资产相同的方法计提折旧或进行摊销。
    4、以成本模式计量的投资性房地产,在资产负债表日有迹象表明投资性房地产发生减值的,按本财务报表附注三(十六)所述方法计提投资性房地产减值准备。
    (十三) 固定资产的确认和计量
    1、固定资产是指同时具有下列特征的有形资产:(1) 为生产商品、提供劳务、出租或经营管理持有的;(2) 使用寿命超过一个会计年度。
    2、固定资产同时满足下列条件的予以确认:(1) 与该固定资产有关的经济利益很可能流入企业;(2) 该固定资产的成本能够可靠地计量。与固定资产有关的后续支出,符合上述确认条件的,计入固定资产成本;不符合上述确认条件的,发生时计入当期损益。
    3、固定资产按照成本进行初始计量。
    4、固定资产折旧采用年限平均法。各类固定资产的使用寿命、预计净残值和年折旧率如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    固定资产类别                  使用寿命(年)                    预计净残值(%)                   年折旧率(%)           
    房屋及建筑物                  10-35                            2-5                             2.71-9.8              
    机器设备                      7-11                             2-4                             8.73-14               
    运输设备                      6                                4                               16.00                 
    电子设备                      4-5                              2-4                             19.2-24.5             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    5、资产负债表日,有迹象表明固定资产发生减值的,按本财务报表附注三(十六)所述方法计提固定资产减值准备。
    (十四) 在建工程的确认和计量
    1、在建工程同时满足经济利益很可能流入、成本能够可靠计量则予以确认。在建工程按建造该项资产达到预定可使用状态前所发生的实际成本计量。
    2、在建工程达到预定可使用状态时,按工程实际成本转入固定资产。已达到预定可使用状态但尚未办理竣工结算的,先按估计价值转入固定资产,待办理竣工决算后再按实际成本调整原暂估价值,但不再调整原已计提的折旧额。
    3、资产负债表日,有迹象表明在建工程发生减值的,按本财务报表附注三(十六)所述方法计提在建工程减值准备。
    (十五) 无形资产的确认和计量
    1、无形资产按成本进行初始计量。
    2、根据无形资产的合同性权利或其他法定权利、同行业情况、历史经验、相关专家论证等综合因素判断,能合理确定无形资产为公司带来经济利益期限的,作为使用寿命有限的无形资产;无法合理确定无形资产为公司带来经济利益期限的,视为使用寿命不确定的无形资产。
    3、对使用寿命有限的无形资产,估计其使用寿命时通常考虑以下因素:(1) 运用该资产生产的产品通常的寿命周期、可获得的类似资产使用寿命的信息;(2) 技术、工艺等方面的现阶段情况及对未来发展趋势的估计;(3) 以该资产生产的产品或提供劳务的市场需求情况;(4) 现在或潜在的竞争者预期采取的行动;(5) 为维持该资产带来经济利益能力的预期维护支出,以及公司预计支付有关支出的能力;(6) 对该资产控制期限的相关法律规定或类似限制,如特许使用期、租赁期等;(7) 与公司持有其他资产使用寿命的关联性等。
    4、使用寿命有限的无形资产,在使用寿命内按照与该项无形资产有关的经济利益的预期实现方式系统合理地摊销,无法可靠确定预期实现方式的,采用直线法摊销。使用寿命不确定的无形资产不摊销,但每年均对该无形资产的使用寿命进行复核,并进行减值测试。
    5、资产负债表日,检查无形资产预计给公司带来未来经济利益的能力,按本财务报表附注三(十六)所述方法计提无形资产减值准备。
    6、内部研究开发项目研究阶段的支出,于发生时计入当期损益。内部研究开发项目开发阶段的支出,同时满足下列条件的,确认为无形资产:(1)完成该无形资产以使其能够使用或出售在技术上具有可行性;(2)具有完成该无形资产并使用或出售的意图;(3)无形资产产生经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场,无形资产将在内部使用的,可证明其有用性;(4)有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产;(5)归属于该无形资产开发阶段的支出能够可靠地计量。
    (十六) 资产减值
    1、在资产负债表日判断资产(除存货、在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资、采用公允价值模式计量的投资性房地产、建造合同形成的资产、递延所得税资产、融资租赁中出租人未担保余值和金融资产以外的资产)是否存在可能发生减值的迹象。有迹象表明一项资产可能发生减值的,以单项资产为基础估计其可收回金额;难以对单项资产的可收回金额进行估计的,以该资产所属的资产组或资产组组合为基础确定其可收回金额。
    2、可收回金额根据单项资产、资产组或资产组组合的公允价值减去处置费用后的净额与该单项资产、资产组或资产组组合的预计未来现金流量的现值两者之间较高者确定。
    3、单项资产的可收回金额低于其账面价值的,按单项资产的账面价值与可收回金额的差额计提相应的资产减值准备。资产组或资产组组合的可收回金额低于其账面价值的,确认其相应的减值损失,减值损失金额先抵减分摊至资产组或资产组组合中商誉的账面价值,再根据资产组或资产组组合中除商誉之外的其他各项资产的账面价值所占比重,按比例抵减其他各项资产的账面价值;以上资产账面价值的抵减,作为各单项资产(包括商誉)的减值损失,计提各单项资产的减值准备。
    4、上述资产减值损失一经确认,在以后会计期间不予转回。
    (十七) 借款费用的确认和计量
    1、借款费用资本化的确认原则
    公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。符合资本化条件的资产是指需要经过相当长时间的购建或者生产活动才能达到预定可使用或者可销售状态的固定资产、投资性房地产和存货等资产。
    2、借款费用资本化期间
    (1) 当同时满足下列条件时,开始资本化:1) 资产支出已经发生;2) 借款费用已经发生;3) 为使资产达到预定可使用或可销售状态所必要的购建或者生产活动已经开始。
    (2) 暂停资本化:若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,并且中断时间连续超过3个月,暂停借款费用的资本化;中断期间发生的借款费用确认为当期费用,直至资产的购建或者生产活动重新开始。
    (3) 停止资本化:当所购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用停止资本化。
    3、借款费用资本化金额
    为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用(包括按照实际利率法确定的折价或溢价的摊销),减去将尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额,确定应予资本化的利息金额;为购建或者生产符合资本化条件的资产占用了一般借款的,根据累计资产支出超过专门借款的资产支出加权平均数乘以占用一般借款的资本化率(加权平均利率),计算确定一般借款应予资本化的利息金额。在资本化期间内,每一会计期间的利息资本化金额不超过当期相关借款实际发生的利息金额。外币专门借款本金及利息的汇兑差额,在资本化期间内予以资本化。专门借款发生的辅助费用,在所购建或生产的符合资本化条件的资产达到预定可使用或者可销售状态之前发生的,予以资本化;在达到预定可使用或者可销售状态之后发生的,计入当期损益。一般借款发生的辅助费用,在发生时计入当期损益。
    (十八) 收入确认原则
    1、销售商品
    销售商品在同时满足公司已将商品所有权上的主要风险和报酬转移给购货方;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公司;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入的实现。
    2、提供劳务
    提供劳务交易的结果在资产负债表日能够可靠估计的(同时满足收入的金额能够可靠地计量、相关经济利益很可能流入、交易的完工进度能够可靠地确定、交易中已发生和将发生的成本能够可靠地计量),采用完工百分比法确认提供劳务的收入,并按已完工作的测量确定提供劳务交易的完工进度。提供劳务交易的结果在资产负债表日不能够可靠估计的,若已经发生的劳务成本预计能够得到补偿,按已经发生的劳务成本金额确认提供劳务收入,并按相同金额结转劳务成本;若已经发生的劳务成本预计不能够得到补偿,将已经发生的劳务成本计入当期损益,不确认劳务收入。
    3、让渡资产使用权
    让渡资产使用权在同时满足相关的经济利益很可能流入、收入金额能够可靠计量时,确认让渡资产使用权的收入。利息收入按照他人使用本企业货币资金的时间和实际利率计算确定;使用费收入按有关合同或协议约定的收费时间和方法计算确定。
    (十九) 企业所得税的确认和计量
    1、根据资产、负债的账面价值与其计税基础之间的差额(未作为资产和负债确认的项目按照税法规定可以确定其计税基础的,该计税基础与其账面数之间的差额),按照预期收回该资产或清偿该负债期间的适用税率计算确认递延所得税资产或递延所得税负债。
    2、确认递延所得税资产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。资产负债表日,有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的,确认以前会计期间未确认的递延所得税资产。
    3、资产负债表日,对递延所得税资产的账面价值进行复核,如果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的利益,则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,转回减记的金额。
    4、在计算确定当期所得税(即当期应交所得税)以及递延所得税费用(或收益)的基础上,应将两者之和确认为利润表中的所得税费用(或收益),但不包括直接计入所有者权益的交易或事项的所得税影响。
    (二十) 合并财务报表的编制方法
    母公司将其控制的所有子公司纳入合并财务报表的合并范围。合并财务报表以母公司和其子公司的财务报表为基础,根据其他有关资料,按照权益法调整对子公司的长期股权投资后,由母公司按照《企业会计准则第33号——合并财务报表》编制。
    四、税项:
    本公司适用的主要税种和税率分别如下:
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    税项                                                                           计税基础                税率          
    增值税                                                                         按实现的营业收入        17%           
    城市维护建设税                                                                 按应交流转税金额        7%            
    教育费附加                                                                     按应交流转税金额        3%            
    所得税—母公司                                                                 按应纳税所得额          15%           
    所得税—江西长力汽车销售服务有限公司(以下简称“长力汽车”)                   按应纳税所得额          25%           
    所得税—重庆红岩长力汽车弹簧有限公司(以下简称“重庆长力”)                   按应纳税所得额          15%           
    所得税—成都红岩长力汽车弹簧制造有限公司(以下简称“成都长力”)               按应纳税所得额          15%           
    所得税—昆明长力春鹰板簧有限公司(以下简称“昆明长力”)                       按应纳税所得额          25%           
    所得税—上海海鸥实业有限公司(以下简称“上海海鸥”)                           按应纳税所得额          15%           
    所得税—福建鹭岛海鸥实业有限公司(以下简称“福建海鸥”)                       按应纳税所得额          15%           
    所得税—南昌海鸥房地产有限公司(以下简称“南昌海鸥”)                         按应纳税所得额          25%           
    所得税—广州昌鸥贸易有限公司(以下简称“广州昌欧”)                           按应纳税所得额          25%           
    所得税—南昌海鸥实业有限公司(以下简称“南昌海鸥实业”)                       按应纳税所得额          25%           
    所得税—武汉海鸥实业有限公司(以下简称“武汉海鸥”)                           按应纳税所得额          25%           
    所得税—江西长力实业有限公司(以下简称“长力实业”)                           按应纳税所得额          25%           
    所得税—江西省亚泰汽车贸易有限公司(以下简称“亚泰汽车”)                     按应纳税所得额          25%           
    所得税—南昌冶金建设有限责任公司(以下简称“南昌南冶”)                       按应纳税所得额          25%           
    其他税项                                                                       按国家的有关具体规定计算缴纳          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    五、企业合并及合并财务报表
    (一)子公司
    1、通过同一控制下的企业合并取得的子公司                            单位:(万元)
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单位全称       注册地     组织机构代码       注册资本   业务性质及经营范围      本公司   本公司持股比例        
                                               期末实   直接       间接       
                                               际投资                         
                                               额                             
    上海海鸥实业有限公   上海市     75147213-X         7000.00    钢材、矿产品(除专控)  7000.00  90.00%                
    司                                                            、机电设备及汽车配件的                                 
                       销售等                                                 
    福建鹭岛海鸥实业有   厦门市     76170624-3         7000.00    自主选择经营项目,开展  6657.00  95.10%                
    限公司                                                        经营活动                                               
    南昌海鸥房地产有限   南昌市     75675628-9         2000.00    房地产开发及经营        1997.00  99.85%                
    公司                                                                                                                 
    香港海鸥实业有限公   香港                          港币1000   铁矿石、钢材、热压块、  1000万   100.00%               
    司                                                 万元       海绵铁、生铁等的进出口  港币                           
                       贸易和其它相关业务                                     
    广州昌鸥贸易有限公   广州       78605167-7         3000.00    批发和零售贸易(国家专  2853.00             95.10%     
    司                                                            营专控项目除外)、计算                                 
                       机软件开发、商品信息咨                                 
                       询                                                     
    南昌海鸥实业有限公   南昌       78725311-5         2000.00    计算机软件以及相关业务  1800.00             90.00%     
    司                                                            的咨询业务,国内贸易                                   
    武汉海鸥实业有限公   武汉       78316058-7         2000.00    钢铁、铁矿石、冶金燃料  1902.00             95.10%     
    司                                                            、铁合金材料、仪器仪表                                 
                       、机电设备、汽车配件等                                 
                       产品的销售                                             
    南昌冶金建设有限公   南昌市     70554644-1         2480.00    金属构件、电气柜、工业  1200.24  100.00%               
    司                                                            管道制造、安装;冶金设                                 
                       备和通用设备检修安装;                                 
                       冶金工程施工总承包(贰                                 
                       级)、等等                                             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、通过非同一控制下的企业合并取得的子公司                           单位(万元)
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单位全称             注册   组织机构代码  注册资本     业务性质及经营   本公司期末实  本公司持股比例           
    地                                范围             际投资额      直接          间接       
    重庆红岩长力汽车弹簧有限   重庆   75008338-6    5,628.13     汽车钢板弹簧经   3151.75       56.00%                   
    公司                       市                                营                                                      
    成都红岩长力汽车弹簧制造   彭州   20254789-9    700.00       汽车钢板弹簧经   371.35                      53.05%     
    有限公司                   市                                营                                                      
    江西省亚泰汽车贸易有限公   南昌   77880532-8    800.00       马自达品牌汽车   398.00                      49.75%     
    司                         市                                销售、汽车及零                                          
                      部件销售等                                              
    昆明长力春鹰板簧有限公司   昆明   78169047-x    7,504.56     汽车、拖拉机零   4000.00       53.30%                   
    市                                部件、农林机械                                          
                      、金属铆焊的生                                          
                      产加工等                                                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    3、非企业合并方式取得的子公司                                      单位:(万元)
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单位全称              注册   组织机构代码      注册资本    业务性质及   本公司期末实  本公司持股比例           
    地                                   经营范围     际投资额      直接          间接       
    江西长力汽车销售服务有限公  南昌   75424128-1        1,000.00    汽车销售及   995.00        99.50%                   
    司                          市                                   相关服务                                            
    江西长力实业有限公司        南昌   78412262-x        500.00      国内贸易;   500.00        100.00%                  
    市                                   对外贸易经                                          
                          营                                                  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注1:上述子公司本公司表决权比例与本公司持股比例一致。
    (二)纳入合并范围但母公司拥有其半数或半数以下表决权的子公司及其原因
    本公司拥有江西长力汽车销售服务有限公司99.50%的股权, 江西长力汽车销售服务有限公司拥有江西省亚泰汽车贸易有限公司50%的股权,所以母公司拥有江西省亚泰汽车贸易有限公司49.75%的股权,但因该公司法人代表谭兆春是本公司财务总监,本公司对该公司施行实质性控制,所以纳入合并范围。
    (三)根据企业会计准则第33号-合并财务报表的规定,公司在同一控制下企业合并增加的子公司,在编制比较报表时,应调整资产负债表的期初数及上年同期利润表及现金流量表。根据南昌钢铁有限责任公司(以下简称“南钢公司”)与本公司签订的《股权转让协议》,南钢公司将所持南昌冶金建设有限责任公司100%的股权转让给本公司,本公司对南昌冶金建设有限责任公司属于同一控制下企业合并, 2007年1-6月份利润表及现金流量表已将该家公司纳入了合并范围,进行了追溯调整。
    六、合并财务报表主要项目注释
    以下金额期末数为2008年6月30日数据,年初数为2008年1月1日数据;本年金额为2008年1月1日至2008年6月30日数据,上年金额为2007年1月1日至2007年6月30日数据
    (一)货币资金
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    期末数                                             年初数                                       
    项目                 ---------------------------------                  ---------------------------------            
    原币               汇率        折合人民币          原币              汇率       折合人民币      
    ===============      ==========         =====       ==============      ==========        =====      ==============  
    =                                                                                                                    
    现金—人民币                                        478,532.31                                       634,724.65      
    银行存款—人民                                      332,995,322.55                                   214,982,569.28  
    币                                                                                                                   
    其他货币资金                                        281,680,088.42                                   250,698,823.38  
    合计                                                615,153,943.28                                   466,316,117.31  
             ==============                                   ==============  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1、其他货币资金主要系办理银行承兑汇票而存放在公司开户银行的保证金。
    (二)交易性金融资产
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                            期末数                        年初数                 
    交易性权益工具投资                                              633,000.00                    1,628,000.00           
    指定为以公允价值计量且其变动计入本期损益的金融资产                                                                   
    衍生金融资产                                                                                                         
    合  计                                                        633,000.00                    1,628,000.00           
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:交易性权益工具投资不存在重大限制。
    (三)应收票据
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    种类                                                           期末数                        年初数                  
    ================================                               ==============                ==============          
    银行承兑汇票                                                   108,636,957.28                139,659,261.92          
    商业承兑汇票                                                   23,700,000.00                 23,816,145.35           
                        -------------                 -------------           
    合  计                                                       132,336,957.28                163,475,407.27          
                        ==============                ==============          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1、已质押的应收票据
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    出票单位                                  出票日期             到期日期            金额                    备注      
    =======================                   =========            =========           =============           =====     
    一汽红塔汽车制造有限公司                  2008.03.22           2008.07.22          6,000,000.00                      
    一汽红塔汽车制造有限公司                  2008.03.13           2008.07.13          4,000,000.00                      
    一汽红塔汽车制造有限公司                  2008.04.21           2008.08.21          3,700,000.00                      
    一汽红塔汽车制造有限公司                  2008.05.16           2008.09.16          2,000,000.00                      
    一汽红塔汽车制造有限公司============      2008.06.16====       2008.10.16          5,000,000.00                      
    ===========                               =====                                                                      
    合计                                                                               20,700,000.00           =====     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、本公司期末已背书但尚未到期的票据3,831,134,094.77元,到期日2008年07月01日至2008年12月31日。
    (四)应收账款
    1、应收账款构成
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目               期末数                                             年初数                                         
    --------------------------                         ---------------------------                    
    账面余额           比例          坏账准备          账面余额           比例          坏账准备      
    =============      =============      ====          ============      =============      ====          ============= 
    =====              =                                =                 =                                              
    单项金额重大       56,573,709.30     38.23%       2,828,685.47      37,620,528.59     32.97%       1,881,026.43  
    单项金额不重       17,231,183.25     11.64%        861,559.16        1,410,000.98      1.23%        1,410,000.98  
    大但按信用风                                                                                                         
    险特征组合后                                                                                                         
    该组合的风险                                                                                                         
    较大                                                                                                                 
    其他不重大         74,172,111.43     50.12%        4,944,122.80      75,061,037.57     65.80%       4,549,874.68  
    -------------      ------        ------------      -------------     ------       ------------- 
    -                                -                 -                                              
    合计               147,977,003.9     100.00%      8,634,367.43      114,091,567.1     100.00%      7,840,902.09  
    8                                                  4                                              
    =============      ======        ============      =============      ======        ============= 
    =                                =                 =                                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、账龄分析
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目              期末数                                              年初数                                         
    --------------------------                          ---------------------------                    
    账面余额           比例          坏账准备           账面余额           比例          坏账准备      
    ============      =============      =====         ============       =============      =====         ============  
    ===               =                                                   =                                              
    1年以内           138,401,011.5     93.53%       5,902,276.37      104,779,785.7     91.84%       5,247,798.49  
    1                                                   4                                              
    1-2年             4,230,369.85      2.86%        554,235.74        5,132,605.75      4.50%        410,608.45    
    2-3年             2,205,163.40      1.49%        294,009.36        1,118,370.90      0.98%        167,755.64    
    3-4年             1,143,063.77      0.77%        291,229.73        1,103,316.79      0.97%        330,995.03    
    4-5年             634,052.12        0.43%        229,272.90        547,486.98        0.48%        273,743.50    
    5年以上           1,363,343.33      0.92%        1,363,343.33      1,410,000.98      1.23%        1,410,000.98  
    -------------     ----         ------------      -------------     -----        ------------  
    -                                                   -                                              
    合计              147,977,003.9     100.00%      8,634,367.43      114,091,567.1     100.00%      7,840,902.09  
    8                                                   4                                              
    =============      ====          ============       =============      ======        ============  
    =                                                   =                                              
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    3、单项金额重大的应收账款
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    欠款人名称                                        欠款金额                 计提准备比例           理由               
    ====================================              ==============           =============          ==============     
    江铃五十铃汽车有限公司                            10,762,882.58            5%                     1年以内            
    柳州五菱汽车工业有限公司                          9,037,250.99             5%                     1年以内            
    云南力帆骏马车辆有限公司                          7,689,080.19             5%                     1年以内            
    上汽依维柯红岩商用车有限公司                      7,213,564.77             5%                     1年以内            
    云南力帆骏马车辆有限公司拖拉机装配厂              6,538,809.26             5%                     1年以内            
    一汽红塔云南汽车制造有限公司                      5,648,148.45             5%                     1年以内            
    包头北奔重型汽车有限公司                          5,451,757.77             5%                     1年以内            
    中国重汽集团济南卡车股份有限公司                  4,232,215.29             5%                     1年以内            
    ========================                          ==============           =============          ==============     
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    4、期末应收账款中无持本公司5%以上(含5%)表决权股份的股东单位欠款。
    5、期末应收账款中欠款金额前五名
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    欠款人名称                                            欠款金额                  欠款年限            占应收账款       
                                                             总额的比例       
    ====================================                  ==============            =========           ===========      
    江铃五十铃汽车有限公司                                10,762,882.58            1年以内            7.27%            
    柳州五菱汽车工业有限公司                              9,037,250.99             1年以内            6.11%            
    云南力帆骏马车辆有限公司                              7,689,080.19             1年以内            5.20%            
    上汽依维柯红岩商用车有限公司                          7,213,564.77             1年以内            4.87%            
    云南力帆骏马车辆有限公司拖拉机装配厂                  6,538,809.26             1年以内            4.42%            
    ====================================                  ==============            =========           ===========      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (五)预付款项
    1、账龄分析
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    账龄                         期末数                                         年初数                                   
    -------------------------                      -------------------------                
    金额                           比例            金额                          比例       
    ===============              ================               =======         ================              =======    
    1年以内                      383,200,921.76                 93.80%          183,477,077.41                88.77%     
    1—2年                       3,406,597.40                   0.83%           1,719,612.74                  0.83%      
    2—3年                       20,294,374.90                  4.97%           20,619,581.25                 9.98%      
    3年以上                      1,614,810.15                   0.40%           871,868.27                    0.42%      
    合计                         408,516,704.21                 100.00%         206,688,139.67                100.00%    
    ================               =======         ================              =======    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、账龄超过1年的重要预付款项
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    欠款人名称                                           金额                       未及时结算的原因                     
    =============================                        ==============             ========================             
    南昌高新技术产业开发区管理委员会                     20,537,704.68              征地手续尚未办完,未结算              
    上海上汽大众汽车销售公司                             1,017,590.00               保证金                               
    =============================                        ==============             ========================             
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    3、期末金额较大的预付款项
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    欠款人名称                                                     金额                     性质或内容                   
    ======================================                         ==============           ====================         
    延边天池工贸有限公司                                           95,308,415.17            货款                         
    马鞍山市晓宇金属材料有限公司                                   38,696,136.94            货款                         
    厦门海松船务代理有限公司                                       23,681,969.69            货款                         
    中国有色金属南昌供销公司                                       23,403,258.71            货款                         
    南昌高新技术产业开发区管理委员会                               20,537,704.68            货款                         
    上饶市建筑工程有限公司南钢工程项目经理部                       14,423,600.00            工程款                       
    ======================================                         ==============           ===================          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    4、期末预付款项中无持本公司5%以上(含5%)表决权股份的股东单位欠款。
    5、预付款项期末数比年初数增加201,828,564.54元,增加比例为97.65%,增加原因为:产销量增加导致预付材料采购款增加。
    (六)其他应收款
    1、其他应收款构成
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目               期末数                                            年初数                                          
    --------------------------                        ---------------------------                     
    账面余额           比例         坏账准备          账面余额            比例          坏账准备      
    =============      =============      ====         ===========       =============       ====          ===========   
    =====                                                                                                                
    单项金额重大       5,865,220.14      25.99%      293,261.01        11,646,065.97      51.80%       582,303.30    
    单项金额不重       92,632.99         0.41%       92,632.99         92,632.99          0.41%        92,632.99     
    大但按信用风                                                                                                         
    险特征组合后                                                                                                         
    该组合的风险                                                                                                         
    较大                                                                                                                 
    其他不重大         16,608,491.84     73.60%      2,042,324.30      10,742,741.38      47.79%       2,090,325.73  
    合计               22,566,344.97     100.00%     2,428,218.30      22,481,440.34      100.00%      2,765,262.02  
    =============      ======       ============      =============       ======        ===========   
    =                                                                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、账龄分析
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目             期末数                                               年初数                                         
    --------------------------                           ---------------------------                    
    账面余额            比例          坏账准备           账面余额            比例          坏账准备     
    ===========      ==============      ====          =============      ==============      ====          ===========  
    ===                                                                                                                  
    1年以内          15,406,705.50       68.27%        403,114.75         20,180,889.59       89.77%        2,366,845.87 
    1-2年            395,615.11          1.75%         22,196.78          1,478,207.19        6.57%         105,976.58   
    2-3年            609,491.37          2.70%         97,703.74          129,624.87          0.58%         19,443.73    
    3-4年            6,061,900.00        26.86%        1,812,570.00       568,400.00          2.53%         164,520.00   
    4-5年            0.00                0.00%         0.00               31,685.70           0.14%         15,842.85    
    5年以上          92,632.99           0.41%         92,632.99          92,632.99           0.41%         92,632.99    
    合计             22,566,344.97       100.00%       2,428,218.26       22,481,440.34       100.00%       2,765,262.02 
    ==============      ====          =============      ===========         ====          ===========  
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    3、单项金额重大的其他应收款
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    欠款人名称                                      欠款金额                     计提比例            理由                
    =======================                         =============                =========           =============       
    南昌型钢厂                                      3,606,605.06                 5%                  一年以内            
    南昌铁路局南昌南车站货运室                      1,758,615.08                 5%                  一年以内            
    江西省唐人服饰有限公司                          500,000.00                   5%                  一年以内            
    =======================                         =============                =========           =============       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    4、期末其他应收款中无持本公司5%以上(含5%)表决权股份的股东单位欠款。
    5、期末其他应收款中欠款金额前五名
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    欠款人名称                                   欠款金额               性质或内容          欠款年限      占应收账款总额 
                                                               的比例         
    ==============================               =============          ===========         =====         ===========    
    南昌型钢厂                                  3,606,605.06          往来款             1年以内      15.98%         
    南昌铁路局南昌南车站货运室                  1,758,615.08          往来款             1年以内      7.79%          
    江西省唐人服饰有限公司                      500,000.00            调查备用金         1年以内      2.22%          
    重庆凯源石油天然气有限责任公司              250,000.00            保证金             1年以内      1.11%          
    彭州市蒙阳镇政府                            250,000.00            借款               3-4年        1.11%          
    ==============================               =============          ===========         ======        ===========    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (七)存货
    1、存货构成
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                                                                期                                                
                             末                                                
                             数                                                
                                                                               
                             --                                                
                             --                                                
                             --                                                
                             --                                                
                             --                                                
                             --                                                
                             --                                                
                             --                                                
                             --                                                
                             --                                                
                             --                                                
                             --                                                
                             -                                                 
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
          账面余额               跌价准备                                        
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    ===================                              ================       =============                                   
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    原材料                                           696,726,665.35                                                         
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    材料成本差异                                     123,232,040.39                                                         
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    委托加工商品                                     19,865,102.31                                                          
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    低值易耗品                                       9,913,473.43                                                           
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    在产品                                           102,286,668.26                                                         
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    库存商品                                         280,372,512.64         1,464,902.06                                    
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    自制半成品                                       166,842,694.89                                                         
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    工程施工                                         0                                                                      
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    包装物                                           41,184.00                                                              
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    周转材料                                         261,150.63                                                             
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    合计                                             1,399,541,491.90       1,464,902.06                                    
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
          ================       ============                                    
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
                                                                                 
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、存货跌价准备
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目              年初账面余额        本期计提额           本期减少额                               期末账面余额     
                    -----------------------                                   
                    转回                 转销                                 
    =========         ============        ===========          ============         =============       ===========      
    库存商品          2,011,749.16                             313,117.17           233,729.93          1,464,902.06     
    -----------         -----------          -----------          -------------       -----------      
    合计              2,011,749.16                             313,117.17           233,729.93          1,464,902.06     
    ============        ===========          ============         =============       ===========      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (1)期末存货按成本高于可变现净值的差额计提存货跌价准备,确定可变现净值的依据为近期市场价格。
    (2)本期库存商品跌价准备转回原因系物价上涨。
    (八)长期股权投资
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                         期末数                                         年初数                                   
    ------------------------                       ------------------------                 
    金额                     减值准备              金额                    减值准备         
    ==================           ============             ==========            ============            ==========       
    对合营企业投资               55,793,891.00                                  25,500,000.00                            
    其他股权投资                 64,000,000.00                                  34,000,000.00                            
    合计                         119,793,891.00                                 59,500,000.00                            
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    1、按成本法核算的其他股权投资
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单位名称               持股      初始金额          年初余额           本年增加        本年减   期末余额        
    比例                                                           少                       
    =======================      =====     ============      ===========        =========       =======  ===========     
                                                     ==                       
    山东鑫海担保有限公司         2.00%     2,000,000.00      2,000,000.00                                2,000,000.00    
    东海证券有限责任公司         2.97%     30,000,000.00     30,000,000.00                               30,000,000.00   
    福田雷沃重机股份有限公司     1.06%     2,000,000.00      2,000,000.00                                2,000,000.00    
    平顶山煤业集团天蓝能源发展   13.20%    30,000,000.00                        30,000,000.00            30,000,000.00   
    有限公司                                                                                                             
                                                                              
    合计                                   64,000,000.00     34,000,000.00      30,000,000.00            64,000,000.00   
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、按权益法核算的长期股权投资
    
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    被投资单位      初始投资额                 本年投资额       年初余额                                      本年权益增   
    名称                                                                                                      减额         
                                                                   ----------   
                                                                   ----------   
                                                                   -------      
                                     按权益法调      宣告分得      其他权益变   
                                     整的净损益      现金股利      动           
    ==========      ============               ======           ========        ==========      ========      =======      
    ===                                                                         =               =                          
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
    合营企业                                                                                                               
    河源市紫金      25,500,000.0               25,500,000.      25,500,000                                                 
    天鸥矿业有      0                          00               .00                                                        
    限公司                                                                                                                 
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
    南昌亚东水      25,592,575.0               25,592,575.                                                                 
    泥有限公司      0                          00                                                                          
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
    南昌海鸥渣      4,701,316.00               4,701,316.0                                                                 
    业有限公司                                 0                                                                           
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
    合计            55,793,891.0               30,293,891.      25,500,000                                                 
    0                          00               .00                                                        
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
    ============               ======           ========                        ========      =======      
                                                     =                          
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    
    (九)固定资产
    1、固定资产原价
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                   年初数                   本年增加                 本年减少               期末数               
    ==========             ==============           ============             ============           =============        
    房屋及建筑物           1,404,610,658.14         37,747,064.55            6,008,520.05           1,436,349,202.64     
    机器设备               2,037,170,903.27         2,918,780.28             42,426,185.78          1,997,663,497.77     
    电子设备               19,209,173.61            4,769,412.85             111,782.00             23,866,804.46        
    运输设备               47,400,972.25            3,598,867.11             1,173,491.91           49,826,347.45        
    --------------           --------------           --------------         --------------       
    合计                   3,508,391,707.27         49,034,124.79            49,719,979.74          3,507,705,852.32     
    ============             ============             ============           =============        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    其中:本年由在建工程转入固定资产原价为96,103,664.88元。
    2、累计折旧
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                   年初数                  本年增加                 本年减少                 期末数              
    ============           ==============          ==============           ==============           ==============      
    房屋及建筑物           294,587,683.95          77,628,405.78            1,789,297.37             370,426,792.36      
    机器设备               559,285,745.38          117,963,120.06           1,730,277.39             675,518,588.05      
    电子设备               11,029,185.91           1,694,485.20             106,049.48               12,617,621.63       
    运输设备               13,276,826.76           3,713,561.66             313,125.50               16,677,262.92       
    合计                   878,179,442.00          200,999,572.70           3,938,749.74             1,075,240,264.96    
    ==============          ==============           ==============           ==============      
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    3、固定资产减值准备
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    固定资产类别            年初数                   本年增加                本年减少                 期末数             
    =============           ===========              ===========             ===========              ===========        
    房屋及建筑物            4,782.87                                                                  4,782.87           
    电子设备                51,499.25                                                                 51,499.25          
    运输设备                115,000.00                                                                115,000.00         
    合计                    171,282.12                                                                171,282.12         
    ===========              ===========             ===========              ===========        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    4、固定资产账面价值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                                                          年初数                        期末数                   
    ===================================                           ================              ================         
    房屋及建筑物                                                  1,110,018,191.32              1,065,917,627.41         
    机器设备                                                      1,477,885,157.89              1,322,144,909.72         
    电子设备                                                      8,128,488.45                  11,197,683.58            
    运输设备                                                      34,009,145.49                 33,034,084.53            
    合计                                                          2,630,040,983.15              2,432,294,305.24         
                       ================              ================         
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    5、未办妥产权证书的固定资产
    (1)昆明长力公司三车间厂房原值5,075,018.09元未办妥产权证书(估价入账);
    (2)重庆长力公司控股子公司成都长力的房屋产权原为重庆红岩汽车弹簧厂成都分厂所有,其2004年12月完成改制为成都长力后所有房屋产权的产权过户手续尚未办理。
    6、固定资产抵押情况祥见附注:(十六)短期借款
    (十)在建工程
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    科目名称          预算数     年初余额   本年累计   本年减少             期末余额   资金来源      工程投入占预算      
    增加       转入固定  其他减少                                                 
            资产                                                               
    厂部附属工程                 -          198,023.0  -                    198,023.0  自筹                              
    0                               0                                            
    棒材改造附属工程             -          311,838.5  -                    311,838.5  自筹                              
    4                               4                                            
    综合煤气附属工程             -          4,177.54   -         4,177.54   -          自筹                              
    物流储运中心附属             -          19,005.73  -                    19,005.73  自筹                              
    工程                                                                                                                 
    10000制氧附属工              -          155,000.0  -                    155,000.0  自筹                              
    程                                      0                               0                                            
    球团竖炉附属工程             -          77,784.00  -                    77,784.00  自筹                              
    307工程附属工程              2,245,465  -          -                    2,245,465  自筹                              
    .03                                        .03                                          
    中小型改造附属工             -          897,606.1  -                    897,606.1  自筹                              
    程                                      0                               0                                            
    绿化工程附属工程  500,000.0  -          140,000.0  -                    140,000.0  自筹  28.00%                      
    0                     0                               0                                            
    3号高炉附属工程              -          145,724.5  -                    145,724.5  自筹                              
    0                               0                                            
    煤气计量装置      2,000,000  852,049.1  476,253.8  -                    1,328,303  自筹  66.42%                      
    .00        9          5                               .04                                          
    65吨转炉附属工程             -          1,489,684            1,075,608  414,076.0  自筹                              
    .17                  .17        0                                            
    一烧机头除尘附属             8,457,520  112,000.0  -         392,000.0  8,177,520  自筹                              
    工程                         .75        0                    0          .75                                          
    4#高炉附属工程    1,000,000  -          771,718.5  -                    771,718.5  自筹  77.17%                      
    .00                   7                               7                                            
    3#烧结机移地大修             -          665,304.0            60,000.00  605,304.0  自筹                              
    附属工程                                0                               0                                            
    运输部料场改造附             -          1,347,009  -                    1,347,009  自筹                              
    属工程                                  .65                             .65                                          
    小型加热炉蓄热改  100,000.0  -          5,435.27   -                    5,435.27   自筹  5.44%                       
    造附属工程        0                                                                                                  
    60孔捣固焦炉(3#  10,000,00  -          3,045,334                       3,045,334  自筹  30.45%                      
    焦炉)附属工程     0.00                  .73                             .73                                          
    热轧带钢(中宽带             468,851.2  -          -                    468,851.2  自筹                              
    )附属工程                   9                                          9                                            
    新1#高炉附属工程  50,000,00  -          13,151,32  -         10,039,72  3,111,595  自筹  6.22%                       
    0.00                  4.29                 9.14       .15                                          
    高速线材          462,970,0  180,557,6  120,613,2            8,770,083  292,400,7  自筹  63.16%                      
    00.00      50.73      10.42                .78        77.37                                        
    板坯连铸                     1,696,807  -          -                    1,696,807  自筹                              
    .75                                        .75                                          
    3#连铸机增流改   1,000,000  -          376,485.5  -                    376,485.5  自筹  37.65%                      
    造附属工程        .00                   0                               0                                            
    80吨转炉(大转炉  2,000,000  -          880,256.1  -         880,256.1  -          自筹  0.00%                       
    二期)附属工程    .00                   8                    8                                                       
    16000制氧工程附   3,000,000  -          1,108,846  -                    1,108,846  自筹  36.96%                      
    属工程            .00                   .31                             .31                                          
    热电联产附属工程  5,000,000  -          302,044.3  -         302,044.3  -          自筹  0.00%                       
    .00                   9                    9                                                       
    二变电力增容工程             -          263,708.6  -                    263,708.6  自筹                              
    附属工程                                5                               5                                            
    1#连铸机工程附              -          225,660.4  -         225,660.4  -          自筹                              
    属工程                                  4                    4                                                       
    3#电炉连铸附属              22,456.24  -          -                    22,456.24  自筹                              
    工程                                                                                                                 
    练铁新增储焦场               782,026.8  99,358.87  -         96,000.00  785,385.7  自筹                              
    9                                          6                                            
    轧钢保健站至小型             53,524.57  64,866.94  -                    118,391.5  自筹                              
                                 1                                            
    炼铁厂环保整改    10,000,00  5,436,406  3,060,298  -                    8,496,705  自筹  84.97%                      
    0.00       .76        .63                             .39                                          
    炼铁铸铁机烘烤罐  1,500,000  1,085,436  94,871.15  -                    1,180,307  自筹  78.69%                      
    .00        .35                                        .50                                          
    高新区工业园      37,210,00  14,487,23  66,712,76  80,343,9             856,097.6  自筹  2.30%                       
    0.00       4.51       6.83       03.74                0                                            
    供应部成品库扩建             -          1,966.00   -                    1,966.00   自筹                              
    连铸增流改造                 465,259.4  33,097.20  -                    498,356.6  自筹                              
    8                                          8                                            
    变压器改造                   -          23,733.14  -                    23,733.14  自筹                              
    中频水路                     418,803.4  -          -                    418,803.4  自筹                              
    2                                          2                                            
    电炉厂连铸圆坯改  5,000,000  2,709,122  1,315,308  -                    4,024,430  自筹  80.49%                      
    造                .00        .38        .34                             .72                                          
    煤气1#工业管改造             193,664.9  4,829.35   -                    198,494.3  自筹                              
    7                                          2                                            
    三轧弹扁收集槽改  5,000,000  1,914,730  -          -                    1,914,730  自筹  38.29%                      
    造                .00        .43                                        .43                                          
    转炉二期和16000M             2,543,226  -          -                    2,543,226  自筹                              
    3制氧6KV和35KV进             .13                                        .13                                          
    户电力电缆施工                                                                                                       
    运输部货物装载监             250,000.0  -          -                    250,000.0  自筹                              
    测系统研发合实施             0                                          0                                            
    运输部区间罗家道             279,040.0  -          -                    279,040.0  自筹                              
    口整体道床改造               0                                          0                                            
    南钢铁路专用线工             1,196,153  307,692.3  -                    1,503,846  自筹                              
    程                           .88        2                               .20                                          
    3号变电站及四回1  92,743,90  640,000.0  3,378,915  -         2,610,000  1,408,915  自筹  1.52%                       
    10KV电力工程设计  0.00       0          .96                  .00        .96                                          
    新2#高炉          73,000,00  160.00     1,142,209  -         800,000.0  342,369.0  自筹  0.47%                       
    0.00                  .04                  0          4                                            
    厂区公辅          2,000,000  340,082.0  1,685,124  -                    2,025,206  自筹  101.26%                     
    .00        0          .83                             .83                                          
    炼铁厂节能减排技  787,770,0  272,023.0  5,576,275  -         211,429.3  5,636,869  自筹  0.72%                       
    术改造工程        00.00      0          .75                  9          .36                                          
    转炉技术改造工程  493,550,0  19,948.20  24,733,09  -                    24,753,04  自筹  5.02%                       
    00.00                 7.98                            6.18                                         
    280M2烧结机                  -          631,475.4  -                    631,475.4  自筹                              
    2                               2                                            
    环保技改                     -          2,174,437  -                    2,174,437  自筹                              
    .65                             .65                                          
    电炉厂房技改                 -          370,443.9  -                    370,443.9  自筹                              
    5                               5                                            
    零星技改                     -          1,494,864  -         810,000.0  684,864.5  自筹                              
    .52                  0          2                                            
    第三轧钢厂技术改             -          8,755,471  -         676,000.0  8,079,471  自筹                              
    造                                      .53                  0          .53                                          
    炼铁球团竖炉改造             -          3,447,887  -         2,280,000  1,167,887  自筹                              
    工程                                    .69                  .00        .69                                          
    二变负荷转移工程             -          1,720,000  -         1,720,000  -          自筹                              
    .00                  .00                                                     
    2008年科技攻关工             -          520,000.0  -                    520,000.0  自筹                              
    程                                      0                               0                                            
    技术改造工程                 3,925,668  33,558,29  15,149,5             22,334,41  自筹                              
    .92        4.58       46.12                7.38                                         
    建筑物                       -          124,576.5  124,576.                        自筹  100.00%                     
    5          55                                                                
    机器设备                     96,582.28  21,125.81  76,170.8             41,537.29  自筹                              
            0                                                                 
    运输设备                     -          -          -                               自筹                              
    信息化网络工程               -          141,885.0  141,885.                        自筹  100.00%                     
    0          00                                                                
    零星工程          5,000,000  3,668,241  2,030,087  -         48,717.95  5,649,610                                    
    .00        .23        .69                             .97                                          
    其他                         1,391,372  20,820,92  267,582.  8,243,000  13,701,71                                    
    .81        4.85       67        .00        4.99                                         
    合计                         236,469,5  330,829,3  96,103,6  39,244,70  431,950,4                                    
    09.19      23.40      64.88     6.98       60.73                                        
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    注:在建工程期末无减值准备。
    (十一)工程物资
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    类别                                                            期末数                       年初数                  
    ===================================                             ==============               ==============          
    预付工程款                                                      3,077,129.95                 5,808,917.16            
    专用材料                                                                                     2,802,278.28            
    合计                                                            3,077,129.95                 8,611,195.44            
                                                      ==============          
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    (十二)无形资产
    1、无形资产原值
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                    年初原值                本年增加                 本年减少                期末原值            
    ===============         =============           =============            =============           =============       
    土地使用权              16,232,631.37                                                            16,232,631.37       
    土地使用权              4,986,300.00                                                             4,986,300.00        
    土地使用权              8,679,115.23                                                             8,679,115.23        
    土地使用权              2,514,600.00                                                             2,514,600.00        
    商标使用权              5,040,000.00                                                             5,040,000.00        
    土地使用权              13,205,914.00                                                            13,205,914.00       
    土地使用权              5,151,353.00                                                             5,151,353.00        
    商标使用权              4,053,200.00                                                             4,053,200.00        
    土地使用权              266,891,645.80                                                           266,891,645.80      
    合计                    326,754,759.40                                                           326,754,759.40      
    =============           =============            =============           =============       
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    2、累计摊销
    
    
    ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
    项目                    年初数                  本年摊销                 本年减少                期末数              
    ===============         =============           =============            =============           =============       
    土地使用权              2,678,384.56            162,326.33                                       2,840,710.89        
    土地使用权              349,041.02              49,863.01                                        398,904.03          
    土地使用权              347,164.62              86,791.16                                        433,955.78          
    土地使用权              535,507.73              73,023.79                                        608,531.52          
    商标使用权              756,000.00              84,000.00                   &n