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宝鼎科技(002552)公告正文

宝鼎重工:2013年半年度报告

公告日期 2013-08-27
股票简称:宝鼎科技 股票代码:002552
                             宝鼎重工股份有限公司 2013 半年度报告全文宝鼎重工股份有限公司
    Baoding Heavy Industry Co.,Ltd
    (杭州余杭区塘栖镇工业园区内)
      2013 年半年度报告
          证券简称:宝鼎重工
          证券代码:002552
          披露日期:2013 年 8 月
                                           宝鼎重工股份有限公司 2013 半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人朱宝松、主管会计工作负责人吴建海及会计机构负责人(会计主管人员)马建良声明:保证本半年度报告中财务报告的真实、准确、完整。
    本报告中涉及未来计划等前瞻性陈述,不构成公司对投资者的实质承诺,请投资者注意投资风险。
                                                                                            宝鼎重工股份有限公司 2013 半年度报告全文
                                                                   目录第一节 重要提示、目录和释义 ....................................................................................................... 2第二节 公司简介................................................................................................................................ 5第三节 会计数据和财务指标摘要 ................................................................................................... 7第四节 董事会报告............................................................................................................................ 9第五节 重要事项.............................................................................................................................. 17第六节 股份变动及股东情况 ......................................................................................................... 22第七节 董事、监事、高级管理人员情况 ..................................................................................... 25第八节 财务报告.............................................................................................................................. 26第九节 备查文件目录 ................................................................................................................... 105
                                                           宝鼎重工股份有限公司 2013 半年度报告全文
                                      释义
                   释义项    指                                 释义内容
    宝鼎重工、公司、本公司       指   宝鼎重工股份有限公司
    宝鼎铸锻                     指   杭州宝鼎铸锻有限公司
    宝鼎万企                     指   宝鼎万企集团有限公司
    圆鼎投资                     指   杭州圆鼎投资管理有限公司
    联舟机械                     指   杭州联舟船舶机械有限公司
    宝鼎废金属                   指   杭州宝鼎废金属回收有限公司
    小贷公司、小额贷款公司       指   杭州市余杭区宝鼎小额贷款股份有限公司(筹)
    中国证监会、证监会           指   中国证券监督管理委员会
    深交所、交易所               指   深圳证券交易所
    公司法                       指   中华人民共和国公司法
    证券法                       指   中华人员共和国证券法
    会计师、审计机构             指   立信会计师事务所(特殊普通合伙)
    律师事务所                   指   上海市锦天城律师事务所
    保荐机构                     指   国信证券股份有限公司
    报告期、本报告期、报告期内   指   2013 年 1 月 1 日-2013 年 6 月 30 日
    元、万元                     指   人民币元、人民币万元
                                                                           宝鼎重工股份有限公司 2013 半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 宝鼎重工                               股票代码                  002552
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           宝鼎重工股份有限公司
    公司的中文简称(如有)   宝鼎重工
    公司的外文名称(如有)   Baoding Heavy Industry Co.,Ltd.公司的外文名称缩写(如有)BDHI
    公司的法定代表人         朱宝松二、联系人和联系方式
                                                   董事会秘书                             证券事务代表
    姓名                                 吴建海                                   张晶
    联系地址                             杭州市余杭区塘栖镇工业园区内             杭州市余杭区塘栖镇工业园区内
    电话                                 0571-86319217                            0571-86319217
    传真                                 0571-86319217                            0571-86319217
    电子信箱                             wjh@bd-zg.com                            zhangjingbd@yeah.net三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                                    宝鼎重工股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                            宝鼎重工股份有限公司 2013 半年度报告全文
                            第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                               本报告期比上年同期增减
                                             本报告期                      上年同期
                                                                                                       (%)
    营业收入(元)                                     89,489,070.85             191,338,451.92                     -53.23%
    归属于上市公司股东的净利润(元)                    7,119,923.75               31,678,074.90                    -77.52%归属于上市公司股东的扣除非经常性损
                                                    6,600,102.25               29,708,231.62                    -77.78%益的净利润(元)
    经营活动产生的现金流量净额(元)                   -9,961,418.90               43,256,983.41                   -123.03%
    基本每股收益(元/股)                                       0.05                        0.21                    -76.19%
    稀释每股收益(元/股)                                       0.05                        0.21                    -76.19%
    加权平均净资产收益率(%)                                 0.88%                       3.93%                      -3.05%
                                            本报告期末                     上年度末            本年末比上年末增减(%)
    总资产(元)                                      857,887,094.05             876,550,721.13                      -2.13%
    归属于上市公司股东的净资产(元)                  798,031,095.14              805,911,171.39                     -0.98%二、境内外会计准则下会计数据差异1、同时按照国际会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                               单位:元
                                   归属于上市公司股东的净利润                     归属于上市公司股东的净资产
                                 本期数                  上期数                   期末数                期初数
    按中国会计准则                     7,119,923.75            31,678,074.90          798,031,095.14         805,911,171.39按国际会计准则调整的项目及金额2、同时按照境外会计准则与按中国会计准则披露的财务报告中净利润和净资产差异情况
                                                                                                               单位:元
                                   归属于上市公司股东的净利润                     归属于上市公司股东的净资产
                                 本期数                  上期数                   期末数                期初数
    按中国会计准则                     7,119,923.75            31,678,074.90          798,031,095.14         805,911,171.39
                                                                      宝鼎重工股份有限公司 2013 半年度报告全文按境外会计准则调整的项目及金额3、境内外会计准则下会计数据差异原因说明三、非经常性损益项目及金额
                                                                                                      单位:元
                         项目                                     金额                       说明计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                         732,090.00一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                     -120,300.00
    减:所得税影响额                                                          91,968.50
    合计                                                                     519,821.50            --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用
                                                                         宝鼎重工股份有限公司 2013 半年度报告全文
                                            第四节 董事会报告一、概述
       2013年上半年,外部经济形势没有明显回暖,公司所处装备行业持续低迷,尤其是造船行业整体形势严峻,而公司产品主要配套造船行业,这给公司经营带来挑战。面对困难,公司通过加强市场开拓、调整产品结构、技术创新、挖潜降本等措施来提升公司的盈利水平。但受下游行业形势影响,公司报告期订单量同比下降较大。报告期内,公司实现营业总收入89,489,070.85元,比上年同期下降53.23%,实现利润总额8,425,864.15元,比上年同期下降76.68%,实现净利润7,119,923.75元,同比下降77. 52%。
       报告期内,公司紧紧围绕2013年度发展战略及经营计划,积极开展各项工作。
       1、持续研发投入,推进科技创新。2013年1-6月,公司充分利用公司省级研发中心的优势,加大研发投入,共获得发明专利授权3项,实用新型专利授权5项。截至2013年6月30日,公司共拥有发明专利6项,实用新型专利12项。报告期内,公司通过技术中心创新能力建设提升公司技术研发能力,优化铸锻件的设计工艺,提高产品质量。
       2、募投项目建设整体进展顺利。报告期,公司募投项目进入设备调试、试生产阶段,目前整体进展顺利,部分试制产品已经顺利通过验收。
       3、ERP管理系统上线试运行。为改进公司业务流程,强化成本控制,提高管理水平,公司于2012年10月启动ERP项目建设。经过项目小组成员的努力,ERP管理系统在2013年5月上线试运行,系统顺利上线将有利于公司提升精益化管理水平。
       4、持续推进军工认证工作。报告期内,公司继续将军工认证工作当作重点工作之一。公司已于2012年12月取得《武器装备质量管理体系认证证书》,报告期内公司主要开展保密资质认证工作,目前保密体系已试运行一段时间,并已提请相关主管部门审核并获受理。
       5、小贷公司筹建工作。公司自收到杭州市金融办关于同意公司作为主发起人在塘栖镇设立小贷公司的批复以来,积极准备申报材料。申报材料已经递交主管部门,并收到口头反馈,目前正根据主管部门要求补充相关申报材料。二、主营业务分析概述
       报告期内,公司实现营业总收入89,489,070.85元,比上年同期下降53.23%,主要原因是受宏观经济形势影响,公司所处行业低迷,尤其是下游船舶市场需求收缩严重,船配订单减少,给公司经营带来一定压力。受此影响,报告期内,利润、成本、费用等均有所下滑。主要财务数据同比变动情况
                                                                                                          单位:元
                         本报告期             上年同期          同比增减(%)               变动原因
                                                                                 系受全球经济影响,今年整体订单减
    营业收入                   89,489,070.85       191,338,451.92          -53.23%
                                                                                 少,营业收入下滑
                                                                                 系今年营业收入下滑,营业成本也随
    营业成本                   68,728,461.61       142,061,405.83          -51.62%
                                                                                 之下降
                                                                                 系随着项目建设推进募集资金使用,
    财务费用                    -2,824,059.87       -6,686,883.23           57.77% 用募集资金存定期的总额下降,利息
                                                                                 收入减少
    所得税费用                  1,305,940.40         4,450,569.27          -70.66% 系今年营业收入减少,整体利润也减
                                                                              宝鼎重工股份有限公司 2013 半年度报告全文
                                                                                       少,所需缴纳的所得税费用减少
                                                                                       系本期订单下降,导致销售商品、提
    经营活动产生的                                                                         供劳务收到的现金减少,采购商品支
                          -9,961,418.90           43,256,983.41             -123.03%
    现金流量净额                                                                           出的下降幅度低于销售商品、提供劳
                                                                                       务收入的下降幅度
    现金及现金等价                                                                         主要系本报告期经营活动产生的现
                         -57,077,708.89          -41,242,555.45              -38.40%
    物净增加额                                                                             金流量净额减少所致
                                                                                       系营业收入下滑,所需缴纳的营业税
    营业税金及附加                 238,207.49             1,015,301.23           -76.54%
                                                                                       金及附加也减少
    资产减值损失               1,202,762.22               2,263,105.04           -46.85% 系计提的坏账准备减少
    营业利润                   7,938,779.34           33,906,426.02              -76.59% 系本年度订单减少,营业收入下降
    营业外收入                     732,090.00             2,477,983.04           -70.46% 系本年度收到的政府补助减少
    利润总额                   8,425,864.15           36,128,644.17              -76.68% 系本年度订单减少,营业收入下降
    净利润                     7,119,923.75           31,678,074.90              -77.52% 系本年度订单减少,营业收入下降
    基本每股收益                         0.05                     0.21           -76.19% 系本年度订单减少,营业收入下降
                                                                                       系预付设备款增加以及预付了新购
    预付账款                  43,920,663.19           20,446,345.68              114.81%
                                                                                       的土地订金公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用
    公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用
    公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况
    公司在2012年度报告中提出,2013年要通过加大研发投入、加快募投项目建设、加强新市场开拓及人力资源建设等措施推进公司转型升级。在报告期内,公司积极落实年初经营计划,在科技研发方面取得成效,募投项目试生产顺利,军工认证工作有序推进,并引进专业的技术人员和管理人员,为做大做强公司产业奠定基础。三、主营业务构成情况
                                                                                                                 单位:元
                                                                        营业收入比上年 营业成本比上年 毛利率比上年同
                    营业收入          营业成本           毛利率(%)
                                                                        同期增减(%) 同期增减(%)         期增减(%)分行业
    工业                85,675,884.15     65,393,706.32            23.67%          -54.97%          -53.68%           -2.13%
    合计                85,675,884.15     65,393,706.32            23.67%          -54.97%          -53.68%           -2.13%分产品
    船舶配套大型铸      59,283,413.47     44,634,246.87            24.71%          -60.15%          -58.92%           -2.26%
                                                                     宝鼎重工股份有限公司 2013 半年度报告全文锻件电力配套大型铸
                   13,594,123.77     11,289,842.88     16.95%         -33.65%         -33.38%         -0.33%锻件工程机械配套大
                   10,007,275.09      7,802,734.35     22.03%         -42.27%         -41.25%         -1.36%型铸锻件石化配套大型铸
                      2,791,071.82    1,666,882.22     40.28%         -24.22%         -28.04%          3.17%锻件
    合计               85,675,884.15     65,393,706.32     23.67%         -54.97%         -53.68%         -2.13%分地区
    国内               83,750,027.99     64,112,829.87     23.45%          -54.4%         -53.26%         -1.86%
    国外                  1,925,856.16    1,280,876.45     33.49%         -70.85%         -67.99%         -5.95%
    合计               85,675,884.15     65,393,706.32     23.67%         -54.97%         -53.68%         -2.13%四、核心竞争力分析
    1、技术研发优势
    公司自设立以来始终把研发和技术创新作为企业可持续发展的动力。公司目前研发力量雄厚,拥有独立的研发团队、建立了―大型铸锻件材料及加工省级高新技术企业研究开发中心‖,配备先进的测试试验设备;同时,公司与浙江机电职业技术学院、浙江理工大学、浙江科技学院等高校在船舶、海工领域建立紧密的产学研合作关系,通过开展项目合作,提升公司产品技术性能和品牌影响力,从而巩固公司在行业内的核心竞争力。在知识产权方面,报告期内,公司共获得8项专利。截至报告期末,公司共取得专利18项,其中实用新型专利12项,发明专利6项。
    2、装备优势
    公司是专业生产大型铸锻件的高新技术企业,拥有一套完整且先进的生产加工设备,其中配有3150T水压机、2000T油压机各一台,各类热处理电炉一批,数控外圆磨床、复合加工中心、数控镗铣床、数控重型卧车等国内外引进的先进机床一批。实验室中配备可完成化学分析、力学、无损检测、金相和计量的各类设备,配置了进口直读光谱仪、移动式光谱仪、氧氮氢分析仪、材料试验机、超声波、磁粉探伤仪、金相显微镜等各类先进的检测仪器,为公司参与市场竞争奠定了硬件基础。
    3、质量和品牌优势
    公司已建立完备的质量管理体系,具备完整的产品试验、检验、测试等设施,先后通过了ISO9001质量管理体系认证、GJB9001B武器装备质量管理体系认证、ISO14001环境管理体系认证、测量管理体系认证等;在产品认证方面,公司同时获得CCS、DNV、NK、RINA、GL、ABS、KR、BV、LR、RS等全球十大主流船级社认证、起重吊钩的及吊钩组的产品质量认可证书;公司设有专门的质量管理部门,对产品的测试、检验和产品质量进行严格的监督检查,同时,公司在生产工艺、生产过程控
    制等方面都有责任人严格把关,为稳定和提高产品质量提供强有力的保证。公司有多类注册商标,其中“         ”经浙江省工商行政管理局认定为“浙江省著名商标”,增强公司品牌优势,提升公司产品知名度。
                                                                                      宝鼎重工股份有限公司 2013 半年度报告全文五、投资状况分析1、对外股权投资情况(1)对外投资情况
                                                            对外投资情况
           报告期投资额(元)                         上年同期投资额(元)                             变动幅度(%)
                                      0.00
                                                           被投资公司情况
                公司名称                                      主要业务                   上市公司占被投资公司权益比例(%)无2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况
                                                                                                                       单位:万元
                                                                                         本期实际 计提减值                 报告期实
    受托人名               是否关联              委托理财                         报酬确定
            关联关系              产品类型                起始日期 终止日期              收回本金 准备金额 预计收益 际损益金
    称                  交易                  金额                             方式
                                                                                           金额       (如有)                额无
    合计                                                  0      --       --         --               0                    0            0
    委托理财资金来源                             不适用
    逾期未收回的本金和收益累计金额                                                                                                      03、募集资金使用情况(1)募集资金总体使用情况
                                                                                                                       单位:万元
    募集资金总额                                                                                                                45,916.8
    报告期投入募集资金总额                                                                                                      3,520.56
    已累计投入募集资金总额                                                                                                      42,605.5
    报告期内变更用途的募集资金总额                                                                                                      0
    累计变更用途的募集资金总额                                                                                                          0
    累计变更用途的募集资金总额比例(%)                                                                                                0%
                                                  募集资金总体使用情况说明
       (一)实际募集资金金额、资金到位情况
                                                                                       宝鼎重工股份有限公司 2013 半年度报告全文
        经中国证券监督管理委员会证监许可【2011】70 号文―关于核准宝鼎重工股份有限公司首次公开发行股票的批复‖ 核准,由主承销商国信证券股份有限公司采用网下询价配售与网上资金申购定价发行相结合的方式发行人民币普通股(A 股)2,500 万股,发行价格 20.00 元/股。公司实际向社会公开发行人民币普通股(A 股)2,500 万股,募集资金总额 500,000,000.00元,扣除承销费和保荐费 40,832,000.00 元后的募集资金净额为人民币 459,168,000.00 元。上述资金到位情况已经立信会计师事务所有限公司验证,并由其出具信会师报字(2011)第 10500 号验资报告。
       (二)2013 半年度募集资金使用情况及结余情况
       2013 半年度公司募集资金实际使用情况为:直接投入募投项目 3,520.56 万元。
       截至 2013 年 6 月 30 日,公司募集资金实际使用情况为:置换前期利用自筹资金预先投入募投项目的金额 633.13 万元,直接投入募投项目 29,192.33 万元,归还银行贷款 3,000.00 万元,永久性补充流动资金 9,780.00 万元,银行手续费等支出0.04 万元。
       截止 2013 年 6 月 30 日,公司募集资金专用账户余额为 4,747.59 万元,募集资金余额应为 3,311.3 万元,差异 1,436.29万元,原因系收到银行存款利息收入,其中 2011 年度收到银行存款利息收入 117.70 万元,2012 年度收到银行存款利息收入 1,190.87 万元,2013 半年度收到银行存款利息收入为 127.72 万元。(2)募集资金承诺项目情况
                                                                                                                        单位:万元
                        是否已变                                               截至期末 项目达到                        项目可行
                                   募集资金 调整后投                截至期末                        本报告期
    承诺投资项目和超募       更项目                          本报告期              投资进度 预定可使                是否达到 性是否发
                                   承诺投资 资总额                  累计投入                        实现的效
        资金投向        (含部分                          投入金额              (%)(3)= 用状态日                预计效益 生重大变
                                     总额       (1)                 金额(2)                           益
                         变更)                                                  (2)/(1)        期                            化承诺投资项目
                                                                                          2013 年年精加工 20000 吨大
                        否         21,049.82 21,049.82     2,933.9 18,961.82    90.08% 09 月 30             0           否型铸锻件建设项目
                                                                                          日
                                                                                          2013 年年产 2000 套起重机吊
                        否         12,390.21 12,390.21     586.66 10,863.64     87.68% 09 月 30             0           否钩总成建设项目
                                                                                          日
    承诺投资项目小计             --    33,440.03 33,440.03 3,520.56 29,825.46         --           --                  --        --超募资金投向
    归还银行贷款(如有)         --                                 0      3,000      100%         --      --          --        --
    补充流动资金(如有)         --                                 0 9,780.04        100%         --      --          --        --
    超募资金投向小计             --                                 0 12,780.04       --           --                  --        --
    合计                         --    33,440.03 33,440.03 3,520.56 42,605.5          --           --           0      --        --未达到计划进度或预 公司两个募投项目―年精加工 20000 吨大型铸锻件建设项目‖和―年产 2000 套起重机吊钩总成建设项计收益的情况和原因 目‖因设备供应商延期交货影响设备的安装、调试进度,同时募投项目的消防、环保等项目验收手续
    (分具体项目)          正在办理中,导致未能按计划进度如期完工,预计 9 月底可投入生产。项目可行性发生重大
                        不适用变化的情况说明超募资金的金额、用途 不适用
                                                                                    宝鼎重工股份有限公司 2013 半年度报告全文
    及使用进展情况        公司超募资金 12,476.77 万元,超募资金产生的利息收入 370.85 万元, 期末剩余超募资金 67.62 万
                      元。本期无超募资金使用。募集资金投资项目实 不适用
    施地点变更情况        无募集资金投资项目实 不适用
    施方式调整情况        无募集资金投资项目先 不适用
    期投入及置换情况      本报告期内未发生募集资金投资项目先期投入及置换的情况用闲置募集资金暂时 不适用
    补充流动资金情况      无项目实施出现募集资 不适用金结余的金额及原因 募投项目尚未竣工投产尚未使用的募集资金
                      尚未使用的募集资金存储于相关银行募集资金专管账户用途及去向募集资金使用及披露中存在的问题或其他 无情况(3)募集资金变更项目情况
                                                                                                                     单位:万元
                       变更后项目                                  截至期末投                                       变更后的项
                                                    截至期末实                   项目达到预
    变更后的项 对应的原承 拟投入募集 本报告期实                          资进度                   本报告期实 是否达到预 目可行性是
                                                    际累计投入                   定可使用状
       目    诺项目        资金总额 际投入金额                     (%)(3)=(2)/                 现的效益    计效益   否发生重大
                                                     金额(2)                       态日期
                             (1)                                       (1)                                            变化无
    合计             --                0            0              0       --            --                0       --       --变更原因、决策程序及信息披露情况
                                       不适用说明(分具体项目)(4)募集资金项目情况
             募集资金项目概述                            披露日期                                   披露索引
    年精加工 20000 吨大型铸锻件建设项目             2011 年 02 月 15 日              巨潮资讯网《首次公开发行股票招股说明书》
    年产 2000 套起重机吊钩总成建设项目              2011 年 02 月 15 日              巨潮资讯网《首次公开发行股票招股说明书》4、主要子公司、参股公司分析主要子公司、参股公司情况
                                                                                      宝鼎重工股份有限公司 2013 半年度报告全文
                                                                                                                            单位:元
                                    主要产品或
    公司名称       公司类型 所处行业                   注册资本     总资产         净资产           营业收入   营业利润         净利润
                                       服务
    杭州宝鼎废                          生产性废旧
                         普通机械
    金属回收有 子公司                   金属(废铁、500,000.00      3,084,121.57   2,675,223.93 9,496,352.40 -835,042.28 -843,157.60
                         制造业
    限公司                              废钢)回收
                                    铸钢件、铸
    杭州联舟船                          铁件、、服
                         普通机械
    舶机械有限 子公司                   装、手套、 2,000,000.00    33,366,411.08 26,907,737.53 16,191,995.06    676,887.75 451,628.96
                         制造业
    公司                                模具生产、
                                    销售
       5、非募集资金投资的重大项目情况
                                                                                                                       单位:万元
                                                                     截至报告期末累计
              项目名称       计划投资总额         本报告期投入金额                           项目进度          项目收益情况
                                                                       实际投入金额
       无
                合计                          0                  0                     0           --                  --
       六、对 2013 年 1-9 月经营业绩的预计
       2013 年 1-9 月预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形
       归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形
       2013 年 1-9 月归属于上市公司股东的净利润变
                                                                                 -80%       至                                 -50%
       动幅度(%)
       2013 年 1-9 月归属于上市公司股东的净利润变
                                                                                740.60      至                              1,851.50
       动区间(万元)
       2012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                                            3,702.99
       元)
                                                       全球经济增速放缓,国内经济复苏缓慢,公司所处行业受影响明显,给公
       业绩变动的原因说明
                                                       司经营带来一定压力,新接订单比去年同期有所减少,预计业绩同比下滑。
       七、董事会、监事会对会计师事务所本报告期“非标准审计报告”的说明
            本报告期,会计师事务所未对财务报告进行审计。
       八、董事会对上年度“非标准审计报告”相关情况的说明
            2012年度,会计师事务所对公司财务报告出具―标准无保留‖审计意见。
                                                                         宝鼎重工股份有限公司 2013 半年度报告全文九、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用
    2013年3月18日,公司第二届董事会第三次会议拟定2012年度利润分配方案,并提交公司2012年度股东大会审议。2013年5月9日,公司2012年度股东大会审议通过2012年度利润分配方案:以公司现有总股本150,000,000.00股为基数,向全体股东每10股派发1.00元(含税)人民币现金,共计派发现金股利15,000,000.00元,本年度不进行送红股及资本公积转增股本。独立董事对此发表同意的独立意见。
    上述利润分配方案审议程序符合规定,现金分红方案符合公司章程及《未来三年(2012-2014年)股东回报规划》中关于―每年以现金方式分配的利润不低于当年实现的可分配利润的10%‖的规定,且连续三年内以现金方式累计分配的利润不少于近三年实现的年均可分配利润的30%。
    该方案已于2013年6月21日实施完毕。十、本报告期利润分配或资本公积金转增股本预案
    每 10 股送红股数(股)                                                                                        0
    每 10 股派息数(元)(含税)                                                                                0.00
    每 10 股转增数(股)                                                                                          0
    现金分红总额(元)(含税)                                                                                  0.00
    可分配利润(元)                                                                                            0.00
                                     利润分配或资本公积金转增预案的详细情况说明本报告期无利润分配或资本公积转增股本预案。十一、报告期内接待调研、沟通、采访等活动登记表
                                                                                         谈论的主要内容及提供的
    接待时间           接待地点           接待方式       接待对象类型       接待对象
                                                                                                  资料
                                                                                        公司募投项目建设、小贷
    2013 年 05 月 08 日 公司四楼会议室    实地调研         机构             东吴证券        公司筹建及军工认证进展
                                                                                        情况
                                                                               宝鼎重工股份有限公司 2013 半年度报告全文
                                              第五节 重要事项一、公司治理情况
    报告期内,公司严格按照《公司法》、《证券法》、《上市公司治理准则》等法律法规及相关规章的要求,持续健全法人治理结构,建立健全内部管理和控制体系,严格执行各项公司内部控制制度,规范公司运作;同时,积极完善投资者关系管理工作,加强与投资者的信息交流,充分维护广大投资者的利益。本报告期,公司未收到被监管部门采取行政监管措施的有关文件,公司实际治理情况与《公司法》和中国证监会相关规定的要求不存在差异。二、重大诉讼仲裁事项□ 适用 √ 不适用
    本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用
    本报告期公司无媒体普遍质疑事项。四、破产重整相关事项
    报告期内,公司未发生破产重整相关事项。五、资产交易事项1、收购资产情况
                                                                     该资产
                                                                     为上市
                                                                                      与交易对
    交易对                                                              公司贡
          被收购     交易价                                                    是否为 方的关联
    方或最                        进展情 对公司经营的    对公司损益     献的净                        披露日期
          或置入     格(万                                                    关联交 关系(适用                   披露索引
    终控制                       况(注 2) 影响(注 3) 的影响(注 4) 利润占                        (注 5)
           资产       元)                                                       易   关联交易
    方                                                                净利润
                                                                                        情形
                                                                     总额的
                                                                     比率(%)2、出售资产情况
                             交易价 本期初 出售对 资产出 资产出 是否为 与交易 所涉及 所涉及
    交易对 被出售                                                                                            披露日 披露索
                    出售日 格(万 起至出 公司的 售为上 售定价 关联交 对方的 的资产 的债权
    方     资产                                                                                                期       引
                              元)   售日该   影响   市公司   原则      易      关联关 产权是 债务是
                                                                                               宝鼎重工股份有限公司 2013 半年度报告全文
                                       资产为 (注 3) 贡献的                                   系(适 否已全 否已全
                                       上市公                    净利润                         用关联 部过户 部转移
                                       司贡献                    占净利                         交易情
                                       的净利                    润总额                           形)
                                       润(万                    的比例
                                           元)                   (%)3、企业合并情况
    公司无报告期内发生及以前期间发生但持续到报告期的企业合并事项。六、公司股权激励的实施情况及其影响
    报告期内,公司未实施股权激励。七、重大关联交易1、与日常经营相关的关联交易
                                                                           关联交易 占同类交                     可获得的
    关联交易                关联交易 关联交易 关联交易 关联交易                                        关联交易
           关联关系                                                        金额(万 易金额的                     同类交易 披露日期 披露索引
    方                    类型       内容     定价原则           价格                              结算方式
                                                                             元)       比例(%)                    市价
    合计                                                   --          --               0     --             --         --            --         --2、资产收购、出售发生的关联交易
                                                            转让资      转让资
                                            关联交                               市场公    转让价        关联交    交易损
              关联关   关联交     关联交                    产的账      产的评                                                   披露日    披露索
    关联方                                     易定价                               允价值    格(万        易结算    益(万
               系      易类型     易内容                    面价值      估价值                                                     期        引
                                             原则                                (万元) 元)            方式      元)
                                                            (万元) (万元)3、共同对外投资的重大关联交易
                                                                                                   被投资企业 被投资企业 被投资企业
                                 共同投资定 被投资企业 被投资企业 被投资企业
    共同投资方         关联关系                                                                       的总资产(万 的净资产(万 的净利润(万
                                  价原则           的名称            的主营业务 的注册资本
                                                                                                         元)             元)            元)4、关联债权债务往来是否存在非经营性关联债权债务往来□ 是 √ 否
                                           债权债务类                            是否存在非 期初余额(万 本期发生额 期末余额(万
         关联方            关联关系                              形成原因
                                                  型                             经营性资金          元)           (万元)              元)
                                                                        宝鼎重工股份有限公司 2013 半年度报告全文
                                                                 占用5、其他重大关联交易
    本报告期,公司无其他重大关联交易。重大关联交易临时报告披露网站相关查询
               临时公告名称                    临时公告披露日期                    临时公告披露网站名称八、重大合同及其履行情况1、托管、承包、租赁事项情况(1)托管情况托管情况说明
    公司无报告期内发生或以前期间发生但延续到报告期的托管其他公司资产或其他公司向公司托管资产事项。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(2)承包情况承包情况说明
    公司无报告期内发生或以前期间发生但延续到报告期的承包其他公司资产或其他公司承包公司资产事项。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用(3)租赁情况租赁情况说明
    公司无报告期内发生或以前期间发生但延续到报告期的租赁其他公司资产或其他公司租赁公司资产事项。为公司带来的损益达到公司报告期利润总额 10%以上的项目□ 适用 √ 不适用2、担保情况
                                                                                                        单位:万元
                                  公司对外担保情况(不包括对子公司的担保)
                                                                                                          是否为关
                    担保额度              实际发生日期
                                                                                               是否履行 联方担保
    担保对象名称     相关公告   担保额度   (协议签署     实际担保金额   担保类型     担保期
                                                                                                 完毕      (是或
                    披露日期                  日)
                                                                                                            否)
                                            公司对子公司的担保情况
                                                                             宝鼎重工股份有限公司 2013 半年度报告全文
                                                                                                                 是否为关
                      担保额度                实际发生日期
                                                                                                      是否履行 联方担保
    担保对象名称        相关公告     担保额度    (协议签署    实际担保金额   担保类型        担保期
                                                                                                        完毕      (是或
                      披露日期                    日)
                                                                                                                   否)公司担保总额(即前两大项的合计)其中:3、其他重大合同
                                 合同涉及 合同涉及
    合同订立                         资产的账 资产的评 评估机构                                                      截至报告
           合同订立 合同签订                                  评估基准          交易价格 是否关联
    公司方名                          面价值    估价值 名称(如             定价原则                      关联关系 期末的执
           对方名称    日期                                   日(如有)         (万元)     交易
    称                            (万元) (万元)   有)                                                         行情况
                                 (如有) (如有)4、其他重大交易
    公司无报告期内发生或以前期间发生但延续到报告期的其他重大交易。九、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
         承诺事项                承诺方                     承诺内容              承诺时间     承诺期限        履行情况
                                              若因宝鼎铸锻吸收合并塘栖铸造厂
                                              未及时履行公告程序或通知债权人
                                                                                                          报告期内,承诺
                                              程序而产生债务纠纷或潜在债务纠 2010 年 03 月
    股改承诺                 朱宝松、朱丽霞                                                        长期       人均能严格遵
                                              纷,使宝鼎重工遭受任何损失或受 08 日
                                                                                                          守上述承诺
                                              到任何处罚的,本人愿承担全部责
                                              任。收购报告书或权益变动报告书中所作承诺资产重组时所作承诺
                                              自公司股票上市之日起三十六个月
                                              内,不转让或者委托他人管理其已
                         公司控股股东、实 直接或间接持有的公司股份,也不
                         际控制人朱宝松、 由公司回购该部分股份。同时朱宝
                                                                                               股票上市 报告期内,承诺
    首次公开发行或再融资     朱丽霞父女及其控 松、朱丽霞还承诺:除前述锁定期 2010 年 03 月
                                                                                               之日起三 人均能严格遵
    时所作承诺               制的圆鼎控股(现 外,在任职期间每年转让的直接或 01 日
                                                                                               十六个月 守上述承诺
                         更名为―宝鼎万       间接持有的发行人股份不超过其所
                         企‖)、圆鼎投资     持有公司股份总数的百分之二十
                                              五;离职后半年内,不转让其所持
                                              有的公司股份。
                                                                        宝鼎重工股份有限公司 2013 半年度报告全文
                                         公司实际控制人朱宝松、朱丽霞出
                                                                                           发行人存 报告期内,承诺
                                         具了《关于避免同业竞争的承诺      2010 年 03 月
                        朱宝松、朱丽霞                                                     续期间有 人均能严格遵
                                         函》,该承诺在发行人存续期间有    08 日
                                                                                           效       守上述承诺
    其他对公司中小股东所                     效。
    作承诺                                   如果宝鼎重工因为补缴企业所得税
                                                                                                    报告期内,承诺
                                         的事宜而遭受国家有权机关或部门 2010 年 03 月
                        朱宝松、朱丽霞                                                     长期     人均能严格遵
                                         的处罚或给宝鼎重工造成任何损失 01 日
                                                                                                    守上述承诺
                                         的,本人愿承担全部责任。
    承诺是否及时履行        是未完成履行的具体原因
                        不适用及下一步计划(如有)十、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否十一、处罚及整改情况
    名称/姓名           类型          原因       调查处罚类型    结论(如有)        披露日期          披露索引整改情况说明□ 适用 √ 不适用十二、其他重大事项的说明
    报告期内,公司不存在《证券法》第六十七条、《上市公司信息披露管理办法》第三十条所列的重大事件,不存在公司董事会判断为重大事件的事项。
                                                                         宝鼎重工股份有限公司 2013 半年度报告全文
                                 第六节 股份变动及股东情况一、股份变动情况
                            本次变动前                   本次变动增减(+,-)                   本次变动后
                                                                 公积金转
                          数量       比例(%) 发行新股     送股              其他    小计        数量        比例(%)
                                                                    股
    一、有限售条件股份     110,250,000    73.50%                                                 110,250,000     73.50%
    3、其他内资持股        110,250,000    73.50%                                                 110,250,000     73.50%
    其中:境内法人持股      22,500,000    15.00%                                                   22,500,000    15.00%
    境内自然人持股          87,750,000    58.50%                                                   87,750,000    58.50%
    二、无限售条件股份      39,750,000    26.50%                                                   39,750,000    26.50%
    1、人民币普通股         39,750,000    26.50%                                                   39,750,000    26.50%
    三、股份总数           150,000,000   100.00%                                                 150,000,000 100.00%股份变动的原因□ 适用 √ 不适用股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响□ 适用 √ 不适用公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                            单位:股
    报告期末股东总数                                                                                               9,465
                                            持股 5%以上的股东持股情况
                                                          报告期 持有有 持有无             质押或冻结情况
                                                 报告期
                                                          内增减 限售条 限售条
    股东名称          股东性质    持股比例(%) 末持股
                                                          变动情 件的股 件的股      股份状态            数量
                                                  数量
                                                            况    份数量 份数量
                                                                            宝鼎重工股份有限公司 2013 半年度报告全文
                                                    65,250,       65,250,
    朱丽霞           境内自然人                43.5%
                                                       000           000
                                                    22,500,       22,500,
    朱宝松           境内自然人                  15%
                                                       000           000
    宝鼎万企集团有                                     11,250,0      11,250,0
                 境内非国有法人             7.5%
    限公司                                                  00            00
    杭州圆鼎投资管                                     11,250,0      11,250,0
                 境内非国有法人             7.5%
    理有限公司                                              00            00
                                                    2,482,5                  2,482,5
    徐玉芳           境内自然人                1.66%
                                                        01                       01
                                                    2,142,5                  2,142,5
    相建康           境内自然人                1.43%
                                                        00                       00
                                                    1,808,3                  1,808,3
    姚玲珍           境内自然人                1.21%
                                                        78                       78
                                                    1,600,9                  1,600,9
    高建新           境内自然人                1.07%
                                                        00                       00
    赵文瑜           境内自然人                0.45% 669,587                     669,587
    沈红英           境内自然人                0.44% 653,373                     653,373战略投资者或一般法人因配售新股成为前 10 名股东的情况(如有)无(参见注 3)
                                  上述股东朱宝松、朱丽霞为父女,朱宝松父女共同拥有宝鼎万企 100%的股份,拥有圆
    上述股东关联关系或一致行动的      鼎投资 81.33%的股份。除上述股东关系外,公司未知其他股东之间是否存在关联关系
    说明                              或是一致行动人,也未知以上无限售条件股东是否属于《上市公司股东持股变动信息披
                                  露管理办法》中规定的一致行动人。
                                          前 10 名无限售条件股东持股情况
                                                                                               股份种类
             股东名称                    报告期末持有无限售条件股份数量
                                                                                       股份种类           数量
    徐玉芳                                                                  2,482,501 人民币普通股             2,482,501
    相建康                                                                  2,142,500 人民币普通股             2,142,500
    姚玲珍                                                                  1,808,378 人民币普通股             1,808,378
    高建新                                                                  1,600,900 人民币普通股             1,600,900
    赵文瑜                                                                       669,587 人民币普通股           669,587
    沈红英                                                                       653,373 人民币普通股           653,373
    高旦                                                                         612,821 人民币普通股           612,821
    陈政治                                                                       567,550 人民币普通股           567,550
    朱建岳                                                                       453,963 人民币普通股           453,963
                                                                         宝鼎重工股份有限公司 2013 半年度报告全文
    凌坚                                                                      399,104 人民币普通股             399,104前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东和 公司未知前 10 名无限售流通股股东之间,以及前 10 名无限售流通股股东与前 10 名股前 10 名股东之间关联关系或一致 东之间是否存在关联关系,也未知是否属于一致行动人。行动的说明
                                 上述股东中,自然人股东徐玉芳通过东吴证券股份有限公司客户信用交易担保证券账户
                                 持有公司股份 2,363,700 股,通过普通证券账户持股 118,801 股,共持公司股份 2,482,501
                                 股;自然人股东相建康通过海通证券股份有限公司客户信用交易担保证券账户持有公司
    参与融资融券业务股东情况说明     股份 2,142,500 股,通过普通证券帐户持有 0 股,共持公司股份 2,142,500 股;自然人股
    (如有)(参见注 4)             东姚玲珍通过海通证券股份有限公司客户信用交易担保证券帐户持有公司股份
                                 1,808,378 股,通过普通证券账户持股 0 股,共持公司股份 1,808,378 股;自然人股东沈
                                 红英通过东吴证券股份有限公司客户信用交易担保证券账户持有公司股份 470,873 股,
                                 通过普通证券账户持有公司股份 182,500 股,共持公司股份 653,373 股。公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                                    宝鼎重工股份有限公司 2013 半年度报告全文
                      第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。二、公司董事、监事、高级管理人员变动情况公司董事、监事和高级管理人员在报告期内没有发生变动,具体可参见 2012 年年报。
                                                              宝鼎重工股份有限公司 2013 半年度报告全文
                                   第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:宝鼎重工股份有限公司
                                                                                               单位:元
                  项目                 期末余额                               期初余额流动资产:
    货币资金                                     156,334,403.08                         213,412,111.97
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                      13,370,700.01                          22,679,223.61
    应收账款                                     102,710,002.55                         104,577,487.33
    预付款项                                      43,920,663.19                          20,446,345.68
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                        883,326.48                            1,014,574.98
    应收股利
    其他应收款                                     2,017,952.04                           2,182,237.61
    买入返售金融资产
    存货                                         103,413,267.63                          90,799,207.51
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                      422,650,314.98                         455,111,188.69
                                     宝鼎重工股份有限公司 2013 半年度报告全文非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产
    固定资产             118,286,447.81                        122,406,838.94
    在建工程             275,791,750.48                        257,559,320.69
    工程物资                782,615.22                            782,615.22
    固定资产清理
    生产性生物资产
    油气资产
    无形资产              38,161,425.64                         38,627,963.06
    开发支出
    商誉
    长期待摊费用
    递延所得税资产         2,214,539.92                          2,062,794.53
    其他非流动资产
    非流动资产合计           435,236,779.07                        421,439,532.44
    资产总计                 857,887,094.05                        876,550,721.13流动负债:
    短期借款
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款              46,768,580.68                         64,630,236.96
    预收款项               5,191,219.30                          3,374,415.75
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           4,841,896.33                          6,873,823.48
    应交税费             -13,368,012.16                        -10,045,020.34
                                                                   宝鼎重工股份有限公司 2013 半年度报告全文
    应付利息
    应付股利                                            11,025,000.00                                  0.00
    其他应付款                                             948,825.79                          1,172,827.64
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                                            55,407,509.94                         66,006,283.49非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                                         132,498.97                           152,186.25
    其他非流动负债                                       4,315,990.00                          4,481,080.00
    非流动负债合计                                           4,448,488.97                          4,633,266.25
    负债合计                                                59,855,998.91                         70,639,549.74所有者权益(或股东权益):
    实收资本(或股本)                                 150,000,000.00                        150,000,000.00
    资本公积                                           490,372,913.97                        490,372,913.97
    减:库存股
    专项储备
    盈余公积                                            23,092,790.01                         23,092,790.01
    一般风险准备
    未分配利润                                         134,565,391.16                        142,445,467.41
    外币报表折算差额
    归属于母公司所有者权益合计                             798,031,095.14                        805,911,171.39
    少数股东权益
    所有者权益(或股东权益)合计                           798,031,095.14                        805,911,171.39
    负债和所有者权益(或股东权益)总计                     857,887,094.05                        876,550,721.13
    法定代表人:朱宝松                   主管会计工作负责人:吴建海                    会计机构负责人:马建良
                                                        宝鼎重工股份有限公司 2013 半年度报告全文2、母公司资产负债表编制单位:宝鼎重工股份有限公司
                                                                                         单位:元
                 项目            期末余额                               期初余额流动资产:
    货币资金                                155,428,739.57                         210,963,701.86
    交易性金融资产
    应收票据                                 13,370,700.01                          22,595,057.21
    应收账款                                102,703,627.55                         103,858,122.47
    预付款项                                 43,898,863.19                          20,446,345.68
    应收利息                                   883,326.48                            1,014,574.98
    应收股利
    其他应收款                                2,008,144.83                           2,132,304.54
    存货                                     89,494,451.54                          80,943,597.42
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                407,787,853.17                         441,953,704.16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                              5,734,724.62                           5,734,724.62
    投资性房地产
    固定资产                                117,059,178.46                         120,903,901.60
    在建工程                                275,791,750.48                         257,559,320.69
    工程物资                                   782,615.22                             782,615.22
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                 38,161,425.64                          38,627,963.06
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                            2,214,119.52                           2,052,610.52
                                         宝鼎重工股份有限公司 2013 半年度报告全文
    其他非流动资产
    非流动资产合计               439,743,813.94                        425,661,135.71
    资产总计                     847,531,667.11                        867,614,839.87流动负债:
    短期借款
    交易性金融负债
    应付票据
    应付账款                  62,886,981.39                         82,995,355.46
    预收款项                   5,140,003.30                          3,323,199.75
    应付职工薪酬               3,464,604.24                          5,522,273.94
    应交税费                 -13,449,545.71                        -10,468,650.74
    应付利息
    应付股利                  11,025,000.00
    其他应付款                  627,679.99                            835,098.31
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                  69,694,723.21                         82,207,276.72非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债              132,498.97                            152,186.25
    其他非流动负债             4,315,990.00                          4,481,080.00
    非流动负债合计                 4,448,488.97                          4,633,266.25
    负债合计                      74,143,212.18                         86,840,542.97所有者权益(或股东权益):
    实收资本(或股本)       150,000,000.00                        150,000,000.00
    资本公积                 493,607,638.59                        493,607,638.59
    减:库存股
    专项储备
    盈余公积                  23,092,790.01                         23,092,790.01
    一般风险准备
                                                                      宝鼎重工股份有限公司 2013 半年度报告全文
    未分配利润                                           106,688,026.33                         114,073,868.30
    外币报表折算差额
    所有者权益(或股东权益)合计                              773,388,454.93                         780,774,296.90负债和所有者权益(或股东权益)总
                                                          847,531,667.11                         867,614,839.87计
    法定代表人:朱宝松                    主管会计工作负责人:吴建海                      会计机构负责人:马建良3、合并利润表编制单位:宝鼎重工股份有限公司
                                                                                                       单位:元
                  项目                         本期金额                               上期金额
    一、营业总收入                                             89,489,070.85                         191,338,451.92
    其中:营业收入                                        89,489,070.85                         191,338,451.92
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                             81,550,291.51                         157,432,025.90
    其中:营业成本                                        68,728,461.61                         142,061,405.83
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加                                    238,207.49                            1,015,301.23
           销售费用                                         1,635,149.66                           1,864,569.42
           管理费用                                        12,569,770.40                          16,914,527.61
           财务费用                                        -2,824,059.87                          -6,686,883.23
           资产减值损失                                     1,202,762.22                           2,263,105.04
    加:公允价值变动收益(损失以―-‖号填列)
           投资收益(损失以―-‖号填列)
                                                                       宝鼎重工股份有限公司 2013 半年度报告全文
            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)                           7,938,779.34                          33,906,426.02
       加:营业外收入                                         732,090.00                            2,477,983.04
       减:营业外支出                                         245,005.19                             255,764.89
            其中:非流动资产处置损失四、利润总额(亏损总额以―-‖号填
                                                             8,425,864.15                          36,128,644.17列)
       减:所得税费用                                        1,305,940.40                           4,450,569.27
    五、净利润(净亏损以―-‖号填列)                           7,119,923.75                          31,678,074.90
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                            7,119,923.75                          31,678,074.90
       少数股东损益
    六、每股收益:                                      --                                    --
       (一)基本每股收益                                            0.05                                   0.21
       (二)稀释每股收益                                            0.05                                   0.21七、其他综合收益
    八、综合收益总额                                             7,119,923.75                          31,678,074.90
       归属于母公司所有者的综合收益
                                                             7,119,923.75                          31,678,074.90总额
       归属于少数股东的综合收益总额
    法定代表人:朱宝松                      主管会计工作负责人:吴建海                     会计机构负责人:马建良4、母公司利润表编制单位:宝鼎重工股份有限公司
                                                                                                        单位:元
                 项目                            本期金额                              上期金额
    一、营业收入                                                92,068,045.89                         193,545,113.06
       减:营业成本                                         72,689,672.29                         147,114,165.97
           营业税金及附加                                      44,481.89                             627,140.19
           销售费用                                          1,606,835.91                           1,840,569.42
                                                                       宝鼎重工股份有限公司 2013 半年度报告全文
           管理费用                                         11,071,842.89                          15,424,446.93
           财务费用                                         -2,820,478.55                          -6,682,364.58
           资产减值损失                                      1,241,816.73                           2,264,730.28
       加:公允价值变动收益(损失以―-‖号填列)
           投资收益(损失以―-‖号填列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以―-‖号填列)                           8,233,874.73                          32,956,424.85
       加:营业外收入                                         710,090.00                            1,298,010.00
       减:营业外支出                                         199,303.85                              215,245.11
           其中:非流动资产处置损失三、利润总额(亏损总额以―-‖号填
                                                             8,744,660.88                          34,039,189.74列)
       减:所得税费用                                        1,130,502.85                           3,966,161.50
    四、净利润(净亏损以―-‖号填列)                           7,614,158.03                          30,073,028.24
    五、每股收益:                                      --                                    --
       (一)基本每股收益                                            0.05                                    0.2
       (二)稀释每股收益                                            0.05                                    0.2六、其他综合收益
    七、综合收益总额                                             7,614,158.03                          30,073,028.24
    法定代表人:朱宝松                      主管会计工作负责人:吴建海                     会计机构负责人:马建良5、合并现金流量表编制单位:宝鼎重工股份有限公司
                                                                                                        单位:元
                 项目                            本期金额                              上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                         71,056,042.71                         174,226,242.77
       客户存款和同业存放款项净增加额
       向中央银行借款净增加额
       向其他金融机构拆入资金净增加额
                                               宝鼎重工股份有限公司 2013 半年度报告全文
    收到原保险合同保费取得的现金
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    收取利息、手续费及佣金的现金
    拆入资金净增加额
    回购业务资金净增加额
    收到的税费返还                                                         200,773.04
    收到其他与经营活动有关的现金    3,690,415.89                         14,375,373.47
    经营活动现金流入小计                74,746,458.60                        188,802,389.28
    购买商品、接受劳务支付的现金   56,503,140.75                         97,194,282.07
    客户贷款及垫款净增加额
    存放中央银行和同业款项净增加额
    支付原保险合同赔付款项的现金
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                    13,409,125.58                         13,827,894.48金
    支付的各项税费                  6,156,804.96                         17,516,938.12
    支付其他与经营活动有关的现金    8,638,806.21                         17,006,291.20
    经营活动现金流出小计                84,707,877.50                        145,545,405.87
    经营活动产生的现金流量净额          -9,961,418.90                         43,256,983.41二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金投资活动现金流入小计
    购建固定资产、无形资产和其他
                                    42,991,057.42                         54,450,497.82长期资产支付的现金
    投资支付的现金
                                                                      宝鼎重工股份有限公司 2013 半年度报告全文
       质押贷款净增加额
       取得子公司及其他营业单位支付的现金净额
       支付其他与投资活动有关的现金
    投资活动现金流出小计                                       42,991,057.42                          54,450,497.82
    投资活动产生的现金流量净额                                -42,991,057.42                         -54,450,497.82三、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
       发行债券收到的现金
       收到其他与筹资活动有关的现金筹资活动现金流入小计
       偿还债务支付的现金
       分配股利、利润或偿付利息支付
                                                            3,975,000.00                          30,000,000.00的现金
       其中:子公司支付给少数股东的股利、利润
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                        3,975,000.00                          30,000,000.00
    筹资活动产生的现金流量净额                                 -3,975,000.00                         -30,000,000.00四、汇率变动对现金及现金等价物的
                                                             -150,232.57                             -49,041.04影响
    五、现金及现金等价物净增加额                              -57,077,708.89                         -41,242,555.45
       加:期初现金及现金等价物余额                       213,412,111.97                         339,192,176.13
    六、期末现金及现金等价物余额                              156,334,403.08                         297,949,620.68
    法定代表人:朱宝松                    主管会计工作负责人:吴建海                      会计机构负责人:马建良6、母公司现金流量表编制单位:宝鼎重工股份有限公司
                                                                                                       单位:元
                 项目                          本期金额                               上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                        66,186,367.78                         185,237,167.89
                                                宝鼎重工股份有限公司 2013 半年度报告全文
    收到的税费返还
    收到其他与经营活动有关的现金    5,911,724.18                          15,762,038.85
    经营活动现金流入小计                72,098,091.96                         200,999,206.74
    购买商品、接受劳务支付的现金   56,195,249.17                         114,092,084.75
    支付给职工以及为职工支付的现
                                     9,323,230.48                          10,473,119.01金
    支付的各项税费                  4,063,947.69                          13,452,043.12
    支付其他与经营活动有关的现金   10,934,336.92                          18,891,866.15
    经营活动现金流出小计                80,516,764.26                         156,909,113.03
    经营活动产生的现金流量净额           -8,418,672.30                         44,090,093.71二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金投资活动现金流入小计
    购建固定资产、无形资产和其他
                                    42,991,057.42                          54,247,703.17长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                42,991,057.42                          54,247,703.17
    投资活动产生的现金流量净额          -42,991,057.42                        -54,247,703.17三、筹资活动产生的现金流量:
    吸收投资收到的现金
    取得借款收到的现金
    发行债券收到的现金
    收到其他与筹资活动有关的现金筹资活动现金流入小计
    偿还债务支付的现金
    分配股利、利润或偿付利息支付
                                     3,975,000.00                          30,000,000.00的现金
                                                                           宝鼎重工股份有限公司 2013 半年度报告全文
       支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                           3,975,000.00                                 30,000,000.00
    筹资活动产生的现金流量净额                                     -3,975,000.00                                -30,000,000.00四、汇率变动对现金及现金等价物的
                                                                -150,232.57                                     -49,041.04影响
    五、现金及现金等价物净增加额                                  -55,534,962.29                                -40,206,650.50
       加:期初现金及现金等价物余额                          210,963,701.86                              335,575,423.80
    六、期末现金及现金等价物余额                                 155,428,739.57                              295,368,773.30
    法定代表人:朱宝松                         主管会计工作负责人:吴建海                          会计机构负责人:马建良7、合并所有者权益变动表编制单位:宝鼎重工股份有限公司本期金额
                                                                                                                  单位:元
                                                                     本期金额
                                                  归属于母公司所有者权益
             项目            实收资                                                                 少数股东 所有者权
                                        资本公 减:库存 专项储 盈余公 一般风 未分配
                             本(或                                                          其他    权益        益合计
                                         积      股     备      积       险准备    利润
                             股本)
                             150,000 490,372,                  23,092,            142,445,                     805,911,17一、上年年末余额
                              ,000.00   913.97                 790.01              467.41                            1.39
       加:会计政策变更
           前期差错更正
           其他
                             150,000 490,372,                  23,092,            142,445,                     805,911,17二、本年年初余额
                              ,000.00   913.97                 790.01              467.41                            1.39
    三、本期增减变动金额(减少                                                        -7,880,0                     -7,880,076.
    以―-‖号填列)                                                                    76.25                              25
                                                                                  7,119,92                      7,119,923.(一)净利润
                                                                                      3.75                             75(二)其他综合收益上述(一)和(二)小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额
                                                                             宝鼎重工股份有限公司 2013 半年度报告全文3.其他
                                                                                   -15,000,                   -15,000,00(四)利润分配
                                                                                    000.00                         0.00
                                                                                   -15,000,                   -15,000,001.提取盈余公积
                                                                                    000.00                         0.002.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                                150,000 490,372,                23,092,            134,565,                  798,031,09四、本期期末余额
                                ,000.00   913.97                 790.01             391.16                         5.14上年金额
                                                                                                                单位:元
                                                                       上年金额
                                                    归属于母公司所有者权益
             项目               实收资                                                               少数股东 所有者权
                                          资本公 减:库存 专项储 盈余公 一般风 未分配
                                本(或                                                        其他    权益     益合计
                                           积      股     备      积      险准备    利润
                                股本)
                                150,000 490,372,                18,964,            131,458,                  790,795,95一、上年年末余额
                                ,000.00   913.97                 751.81             285.96                         1.74
       加:同一控制下企业合并产生的追溯调整
       加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                150,000 490,372,                18,964,            131,458,                  790,795,95
                                                                       宝鼎重工股份有限公司 2013 半年度报告全文
                             ,000.00   913.97                751.81         285.96                        1.74
    三、本期增减变动金额(减少                                   4,128,0       10,987,1                 15,115,219
    以―-‖号填列)                                              38.20          81.45                         .65
                                                                           45,115,2                 45,115,219(一)净利润
                                                                             19.65                         .65(二)其他综合收益
                                                                           45,115,2                 45,115,219上述(一)和(二)小计
                                                                             19.65                         .65(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
                                                             4,128,0       -34,128,                 -30,000,00(四)利润分配
                                                              38.20         038.20                        0.00
                                                             4,128,0       -4,128,01.提取盈余公积
                                                              38.20          38.202.提取一般风险准备
    3.对所有者(或股东)的分                                                  -30,000,                 -30,000,00
    配                                                                          000.00                        0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                             150,000 490,372,                23,092,       142,445,                 805,911,17四、本期期末余额
                             ,000.00   913.97                790.01         467.41                        1.39
    法定代表人:朱宝松                       主管会计工作负责人:吴建海                    会计机构负责人:马建良
                                                                         宝鼎重工股份有限公司 2013 半年度报告全文8、母公司所有者权益变动表编制单位:宝鼎重工股份有限公司本期金额
                                                                                                             单位:元
                                                                    本期金额
              项目              实收资本                                             一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                              (或股本)                                              准备       润          益合计
                              150,000,00 493,607,63                     23,092,790           114,073,86 780,774,29一、上年年末余额
                                     0.00        8.59                          .01                    8.30       6.90
       加:会计政策变更
           前期差错更正
           其他
                              150,000,00 493,607,63                     23,092,790           114,073,86 780,774,29二、本年年初余额
                                     0.00        8.59                          .01                    8.30       6.90
    三、本期增减变动金额(减少                                                                   -7,385,841. -7,385,841.
    以―-‖号填列)                                                                                       97         97
                                                                                              7,614,158. 7,614,158.(一)净利润
                                                                                                       03         03(二)其他综合收益
                                                                                              7,614,158. 7,614,158.上述(一)和(二)小计
                                                                                                       03         03(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
                                                                                              -15,000,00 -15,000,00(四)利润分配
                                                                                                      0.00       0.001.提取盈余公积2.提取一般风险准备
                                                                                              -15,000,00 -15,000,003.对所有者(或股东)的分配
                                                                                                      0.00       0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)
                                                                         宝鼎重工股份有限公司 2013 半年度报告全文3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                               150,000,00 493,607,63                    23,092,790            106,688,02 773,388,45四、本期期末余额
                                     0.00       8.59                           .01                  6.33          4.93上年金额
                                                                                                              单位:元
                                                                    上年金额
              项目             实收资本                                               一般风险 未分配利 所有者权
                                            资本公积 减:库存股 专项储备 盈余公积
                               (或股本)                                              准备       润          益合计
                               150,000,00 493,607,63                    18,964,751            106,921,52 769,493,91一、上年年末余额
                                     0.00        8.59                           .81                    4.47       4.87
       加:会计政策变更
           前期差错更正
           其他
                               150,000,00 493,607,63                    18,964,751            106,921,52 769,493,91二、本年年初余额
                                     0.00        8.59                           .81                    4.47       4.87
    三、本期增减变动金额(减少以                                             4,128,038.            7,152,343. 11,280,382
    ―-‖号填列)                                                                  20                      83         .03
                                                                                              41,280,382 41,280,382(一)净利润
                                                                                                        .03        .03(二)其他综合收益
                                                                                              41,280,382 41,280,382上述(一)和(二)小计
                                                                                                        .03        .03(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
                                                                         4,128,038.            -34,128,03 -30,000,00(四)利润分配
                                                                                20                     8.20       0.00
                                                                         4,128,038.           -4,128,038.1.提取盈余公积
                                                                                20                      202.提取一般风险准备
                                                                        宝鼎重工股份有限公司 2013 半年度报告全文
                                                                                           -30,000,00 -30,000,003.对所有者(或股东)的分配
                                                                                                 0.00       0.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
                              150,000,00 493,607,63                     23,092,790         114,073,86 780,774,29四、本期期末余额
                                    0.00        8.59                           .01               8.30       6.90
    法定代表人:朱宝松                         主管会计工作负责人:吴建海                   会计机构负责人:马建良三、公司基本情况
    宝鼎重工股份有限公司(以下简称―公司‖或―本公司‖)是在原杭州宝鼎铸锻有限公司基础上整体变更设立的股份有限公司,由朱丽霞、朱宝松、吴铮、宝鼎万企集团有限公司(原名―杭州圆鼎控股有限公司‖)、杭州圆鼎投资管理有限公司作为发起人,注册资本为7,500万元(每股面值人民币1元)。公司于2009年9月30日取得杭州市工商行政管理局330184000061391号企业法人营业执照。本公司的实际控制人为朱宝松、朱丽霞。
    根据2009年度股东大会决议,并经中国证券监督管理委员会证监许可[2011] 70号文核准,公司向社会公开发行人民币普通股(A股)2,500万股(每股面值人民币1元),其中:有限售条件的流通股份A股7,500万元,无限售条件的流通股份A股2,500万元,已于2011年2月25日在深圳证券交易所上市。变更后的注册资本为人民币1亿元,
    根据2010年度股东大会决议,公司以首次公开发行股票并上市后的总股本1亿股为基数,按每10股由资本公积转增5股,共计转增5,000万股。变更后的注册资本为1.5亿元。
    截至2013年6月30日,本公司累计发行股本总数15,000万股,公司注册资本为15,000万元。经营范围为铸钢件、铸铁件锻造、金属加工;起重设备、通用机械的设计、制造、销售;新材料、新工艺的研发;服装、手套、模具的生产;含下属分支机构的经营范围。(上述经营范围不含国家法律法规规定禁止、限制和许可经营的项目。)公司主要产品为大型铸锻件,主要应用于船舶、电力、工程机械和海工领域。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础
    公司以持续经营为基础,根据实际发生的交易和事项,按照财政部于2006年2月15日颁布的《企业会计准则——基本准则》和38项具体会计准则、其后颁布的企业会计准则应用指南、企业会计准则解释及其他相关规定(以下合称―企业会计准则‖)、以及中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第15 号——财务报告的一般规定》(2010年修订)的披露规定编制财务报表。
                                                                    宝鼎重工股份有限公司 2013 半年度报告全文2、遵循企业会计准则的声明
    公司所编制的财务报表符合企业会计准则的要求,真实、完整地反映了报告期公司的财务状况、经营成果、现金流量等有关信息。3、会计期间
    自公历1月1日至12月31日止为一个会计年度。4、记账本位币
    采用人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并
    本公司在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。
    在合并中取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积,资本公积不足冲减的,调整留存收益。
    本公司为进行企业合并而发生的各项直接相关费用,包括为进行企业合并而支付的审计费用、评估费用、法律服务费等,于发生时计入当期损益。
    企业合并中发行权益性证券发生的手续费、佣金等,抵减权益性证券溢价收入,溢价收入不足冲减的,冲减留存收益。
    被合并各方采用的会计政策与本公司不一致的,本公司在合并日按照本公司会计政策进行调整,在此基础上按照企业会计准则规定确认。(2)非同一控制下的企业合并
      本公司在购买日对作为企业合并对价付出的资产、发生或承担的负债按照公允价值计量。公允价值与其账面价值的差额,计入当期损益。
    本公司在购买日对合并成本进行分配。
    本公司对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。
    企业合并中取得的被购买方除无形资产外的其他各项资产(不仅限于被购买方原已确认的资产),其所带来的经济利益很可能流入本公司且公允价值能够可靠计量的,单独确认并按公允价值计量;公允价值能够可靠计量的无形资产,单独确认为无形资产并按公允价值计量;取得的被购买方除或有负债以外的其他各项负债,履行有关义务很可能导致经济利益流出本公司且公允价值能够可靠计量的,单独确认并按照公允价值计量;取得的被购买方或有负债,其公允价值能可靠计量的,单独确认为负债并按照公允价值计量。
                                                                    宝鼎重工股份有限公司 2013 半年度报告全文6、合并财务报表的编制方法(1)合并财务报表的编制方法
    本公司合并财务报表的合并范围以控制为基础确定,所有子公司均纳入合并财务报表。
    所有纳入合并财务报表合并范围的子公司所采用的会计政策、会计期间与本公司一致,如子公司采用的会计政策、会计期间与本公司不一致的,在编制合并财务报表时,按本公司的会计政策、会计期间进行必要的调整。
    合并财务报表以本公司及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,由本公司编制。
    合并财务报表时抵销本公司与各子公司、各子公司相互之间发生的内部交易对合并资产负债表、合并利润表、合并现金流量表、合并所有者权益变动表的影响。
    子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有份额而形成的余额,冲减少数股东权益。
    在报告期内,若因同一控制下企业合并增加子公司的,则调整合并资产负债表的期初数;将子公司合并当期期初至报告期末的收入、费用、利润纳入合并利润表;将子公司合并当期期初至报告期末的现金流量纳入合并现金流量表。
    在报告期内,若因非同一控制下企业合并增加子公司的,则不调整合并资产负债表期初数;将子公司自购买日至报告期末的收入、费用、利润纳入合并利润表;该子公司自购买日至报告期末的现金流量纳入合并现金流量表。
    在报告期内,本公司处置子公司,则该子公司期初至处置日的收入、费用、利润纳入合并利润表;该子公司期初至处置日的现金流量纳入合并现金流量表。(2)对同一子公司的股权在连续两个会计年度买入再卖出,或卖出再买入的应披露相关的会计处理方法不适用7、现金及现金等价物的确定标准
    在编制现金流量表时,将本公司库存现金以及可以随时用于支付的存款确认为现金。将同时具备期限短(从购买日起三个月内到期)、流动性强、易于转换为已知现金、价值变动风险很小四个条件的投资,确定为现金等价物。8、外币业务和外币报表折算(1)外币业务
    外币业务采用交易发生日的即期汇率作为折算汇率折合成人民币记账。
    外币货币性项目余额按资产负债表日即期汇率折算,由此产生的汇兑差额,除属于与购建符合资本化条件的资产相关的外币专门借款产生的汇兑差额按照借款费用资本化的原则处理外,均计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。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,由此产生的汇兑差额计入当期损益或资本公积。
                                                                     宝鼎重工股份有限公司 2013 半年度报告全文(2)外币财务报表的折算
    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。利润表中的收入和费用项目,采用交易发生日的即期汇率折算。按照上述折算产生的外币财务报表折算差额,在资产负债表所有者权益项目下单独列示。
    处置境外经营时,将资产负债表中所有者权益项目下列示的、与该境外经营相关的外币财务报表折算差额,自所有者权益项目转入处置当期损益;部分处置境外经营的,按处置的比例计算处置部分的外币财务报表折算差额,转入处置当期损益。9、金融工具金融工具包括金融资产、金融负债和权益工具(1)金融工具的分类
    管理层按照取得持有金融资产和承担金融负债的目的,将其划分为:以公允价值计量且其变动计入当期损益的金融资产或金融负债,包括交易性金融资产或金融负债(和直接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或金融负债);持有至到期投资;应收款项;可供出售金融资产;其他金融负债等。(2)金融工具的确认依据和计量方法
    (a)以公允价值计量且其变动计入当期损益的金融资产(金融负债)
    取得时以公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)作为初始确认金额,相关的交易费用计入当期损益。
    持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。
    处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。
    (b)持有至到期投资
    取得时按公允价值(扣除已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间按照摊余成本和实际利率计算确认利息收入,计入投资收益。实际利率在取得时确定,在该预期存续期间或适用的更短期间内保持不变。
    处置时,将所取得价款与该投资账面价值之间的差额计入投资收益。
    (c)应收款项
    公司对外销售商品或提供劳务形成的应收债权,以及公司持有的其他企业的不包括在活跃市场上有报价的债务工具的债权,包括应收账款、其他应收款、应收票据、预付账款等,以向购货方应收的合同或协议价款作为初始确认金额;具有融资性质的,按其现值进行初始确认。
    收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。
    (d)可供出售金融资产
    取得时按公允价值(扣除已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息)和相关交易费用之和作为初始确认金额。
    持有期间将取得的利息或现金股利确认为投资收益。期末以公允价值计量且将公允价值变动计入资本公积(其他资本公积)。
    处置时,将取得的价款与该金融资产账面价值之间的差额,计入投资损益;同时,将原直接计入所有者权益的公允价值
                                                                       宝鼎重工股份有限公司 2013 半年度报告全文变动累计额对应处置部分的金额转出,计入投资损益。
    (e)其他金融负债
    按其公允价值和相关交易费用之和作为初始确认金额。采用摊余成本进行后续计量。(3)金融资产转移的确认依据和计量方法
    公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。
    在判断金融资产转移是否满足上述金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。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(涉及转移的金融资产为可供出售金融资产的情形)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(涉及转移的金融资产为可供出售金融资产的情形)之和。
    金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件
    金融负债的现时义务全部或部分已经解除的,则终止确认该金融负债或其一部分;本公司若与债权人签定协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,则终止确认现存金融负债,并同时确认新金融负债。
    对现存金融负债全部或部分合同条款作出实质性修改的,则终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。
    金融负债全部或部分终止确认时,终止确认的金融负债账面价值与支付对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。
    本公司若回购部分金融负债的,在回购日按照继续确认部分与终止确认部分的相对公允价值,将该金融负债整体的账面价值进行分配。分配给终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法
    本公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价。
                                                                        宝鼎重工股份有限公司 2013 半年度报告全文(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法
    (a)可供出售金融资产的减值准备:
    期末如果可供出售金融资产的公允价值发生较大幅度下降,或在综合考虑各种相关因素后,预期这种下降趋势属于非暂时性的,就认定其已发生减值,将原直接计入所有者权益的公允价值下降形成的累计损失一并转出,确认减值损失。
    (b)持有至到期投资的减值准备:
    持有至到期投资减值损失的计量比照应收款项减值损失计量方法处理。(7)将尚未到期的持有至到期投资重分类为可供出售金融资产的,说明持有意图或能力发生改变的依据不适用10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
    单项金额重大的判断依据或金额标准                             单项金额重大是指应收款项余额前五名
                                                             单独进行减值测试,按预计未来现金流量现值低于其账面单项金额重大并单项计提坏账准备的计提方法
                                                             价值的差额计提坏账准备,计入当期损益。(2)按组合计提坏账准备的应收款项
                              按组合计提坏账准备的计
           组合名称                                                          确定组合的依据
                                         提方法
                                                        除已单独计提减值准备的应收款项外,相同账龄的应收款项
    账龄分析法组合               账龄分析法
                                                        具有类似信用风险特征组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                      应收账款计提比例(%)                     其他应收款计提比例(%)
    1 年以内(含 1 年)                                            5%                                           5%
    1-2 年                                                       20%                                          20%
    2-3 年                                                       50%                                          50%
    3 年以上                                                     100%                                         100%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用
                                                                    宝鼎重工股份有限公司 2013 半年度报告全文(3)单项金额虽不重大但单项计提坏账准备的应收账款
                                     应收款项的未来现金流量现值与以账龄为信用风险特征的应收款项组合的未来单项计提坏账准备的理由
                                     现金流量现值存在显著差异。
                                     单独进行减值测试,按预计未来现金流量现值低于其账面价值的差额计提坏账坏账准备的计提方法
                                     准备,计入当期损益。11、存货(1)存货的分类存货分类为:原材料、周转材料、库存商品、在产品等。(2)发出存货的计价方法计价方法:原材料发出按加权平均法计价,库存商品发出按个别计价法计价。(3)存货可变现净值的确定依据及存货跌价准备的计提方法
    期末对存货进行全面清查后,按存货的成本与可变现净值孰低提取或调整存货跌价准备。
    产成品、库存商品和用于出售的材料等直接用于出售的商品存货,在正常生产经营过程中,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过加工的材料存货,在正常生产经营过程中,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值;为执行销售合同或者劳务合同而持有的存货,其可变现净值以合同价格为基础计算,若持有存货的数量多于销售合同订购数量的,超出部分的存货的可变现净值以一般销售价格为基础计算。
    期末按照单个存货项目计提存货跌价准备;但对于数量繁多、单价较低的存货,按照存货类别计提存货跌价准备;与在同一地区生产和销售的产品系列相关、具有相同或类似最终用途或目的,且难以与其他项目分开计量的存货,则合并计提存货跌价准备。
    以前减记存货价值的影响因素已经消失的,减记的金额予以恢复,并在原已计提的存货跌价准备金额内转回,转回的金额计入当期损益。(4)存货的盘存制度盘存制度:永续盘存制(5)低值易耗品和包装物的摊销方法低值易耗品摊销方法:一次摊销法
    按照一次转销法进行摊销。
                                                                     宝鼎重工股份有限公司 2013 半年度报告全文包装物摊销方法:一次摊销法
    按照一次转销法进行摊销。12、长期股权投资(1)投资成本的确定
    (a)企业合并形成的长期股权投资    同一控制下的企业合并:公司以支付现金、转让非现金资产或承担债务方式以及以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长期股权投资的初始投资成本。长期股权投资初始投资成本与支付合并对价之间的差额,调整资本公积中的股本溢价;资本公积中的股本溢价不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益。非同一控制下的企业合并:公司按照购买日确定的合并成本作为长期股权投资的初始投资成本。合并成本为购买日购买方为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。购买方为企业合并而发生的审计、法律服务、评估咨询等中介费用以及其他相关管理费用于发生时计入当期损益;购买方作为合并对价发行的权益性证券或债务性证券的交易费用,计入权益性证券或债务性证券的初始确认金额。通过多次交易分步实现的非同一控制下企业合并,以购买日之前所持被购买方的股权投资的账面价值与购买日新增投资成本之和,作为该项投资的初始投资成本。本公司将合并协议约定的或有对价作为企业合并转移对价的一部分,按照其在购买日的公允价值计入企业合并成本。
    (b)其他方式取得的长期股权投资 以支付现金方式取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投资成本。投资者投入的长期股权投资,按照投资合同或协议约定的价值(扣除已宣告但尚未发放的现金股利或利润)作为初始投资成本,但合同或协议约定价值不公允的除外。 在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的长期股权投资以换出资产的公允价值为基础确定其初始投资成本,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入长期股权投资的初始投资成本。通过债务重组取得的长期股权投资,其初始投资成本按照公允价值为基础确定。(2)后续计量及损益确认
    (a)后续计量公司对子公司的长期股权投资,采用成本法核算,编制合并财务报表时按照权益法进行调整。对被投资单位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。对被投资单位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。初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的差额,不调整长期股权投资的初始投资成本;初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的差额,计入当期损益。被投资单位除净损益以外所有者权益其他变动的处理:对于被投资单位除净损益以外所有者权益的其他变动,在持股比例不变的情况下,公司按照持股比例计算应享有或承担的部分,调整长期股权投资的账面价值,同时增加或减少资本公积(其他资本公积)。
    (b)损益确认成本法下,除取得投资时实际支付的价款或对价中包含的已宣告但尚未发放的现金股利或利润外,公司按照享有被投资单位宣告发放的现金股利或利润确认投资收益。权益法下,在被投资单位账面净利润的基础上考虑:被投资单位与本公司采用的会计政策及会计期间不一致,按本公司的会计政策及会计期间对被投资单位财务报表进行调整;以取得投资时被投资单位固定资产、无形资产的公允价值为基础计提的折旧额或摊销额以及有关资产减值准备金额等对被投资单位净利润的影响;对本公司与联营企业及合营企业之间发生的未实现内部交易予以抵销等事项的适当调整后,确认应享有或应负担被投资单位的净利润或净亏损。在公司确认应分担被投资单位发生的亏损时,按照以下顺序进行处理:首先,冲减长期
                                                                     宝鼎重工股份有限公司 2013 半年度报告全文股权投资的账面价值。其次,长期股权投资的账面价值不足以冲减的,以其他实质上构成对被投资单位净投资的长期权益账面价值为限继续确认投资损失,冲减长期应收项目等的账面价值。最后,经过上述处理,按照投资合同或协议约定企业仍承担额外义务的,按预计承担的义务确认预计负债,计入当期投资损失。被投资单位以后期间实现盈利的,公司在扣除未确认的亏损分担额后,按与上述相反的顺序处理,减记已确认预计负债的账面余额、恢复其他实质上构成对被投资单位净投资的长期权益及长期股权投资的账面价值,同时确认投资收益。在持有投资期间,被投资单位能够提供合并财务报表的,应当以合并财务报表中的净利润和其他权益变动为基础进行核算。(3)确定对被投资单位具有共同控制、重大影响的依据
    按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动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时存在,则视为与其他方对被投资单位实施共同控制;对一个企业的财务和经营决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,则视为投资企业能够对被投资单位施加重大影响。(4)减值测试方法及减值准备计提方法
    重大影响以下的、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,其减值损失是根据其账面价值与按
    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进行确定。    除因企业合并形成的商誉以外的存在减值迹象的其他长期股权投资,如果可收回金额的计量结果表明,该长期股权投资的可收回金额低于其账面价值的,将差额确认为减值损失。因企业合并形成的商誉,无论是否存在减值迹象,每年都进行减值测试。长期股权投资减值损失一经确认,不再转回。13、固定资产(1)固定资产确认条件
    固定资产指为生产商品、提供劳务、出租或经营管理而持有,并且使用寿命超过一个会计年度的有形资产。固定资产在
    同时满足下列条件时予以确认:     (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。(2)融资租入固定资产的认定依据、计价方法
    公司与租赁方所签订的租赁协议条款中规定了下列条件之一的,确认为融资租入资产:     (1)租赁期满后租赁资产
    的所有权归属于本公司;    (2)公司具有购买资产的选择权,购买价款远低于行使选择权时该资产的公允价值;   (3)
    租赁期占所租赁资产使用寿命的大部分;     (4)租赁开始日的最低租赁付款额现值,与该资产的公允价值不存在较大的
    差异。     公司在承租开始日,将租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认的融资费(3)各类固定资产的折旧方法
    固定资产折旧采用年限平均法分类计提,根据固定资产类别、预计使用寿命和预计净残值率确定折旧率。如固定资产各组成部分的使用寿命不同或者以不同方式为企业提供经济利益,则选择不同折旧率或折旧方法,分别计提折旧。
    融资租赁方式租入的固定资产,能合理确定租赁期届满时将会取得租赁资产所有权的,在租赁资产尚可使用年限内计提折旧;无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产尚可使用年限两者中较短的期间内计提折旧。
                                                                      宝鼎重工股份有限公司 2013 半年度报告全文
              类别                  折旧年限(年)           残值率(%)               年折旧率(%)
    房屋及建筑物                  20                                           5% 4.75%
    机器设备                      10                                           5% 9.5%
    电子设备                      5                                            5% 19%
    运输设备                      5                                            5% 19%(4)固定资产的减值测试方法、减值准备计提方法
      公司在每期末判断固定资产是否存在可能发生减值的迹象。
      固定资产存在减值迹象的,估计其可收回金额。可收回金额根据固定资产的公允价值减去处置费用后的净额与固定资产预计未来现金流量的现值两者之间较高者确定。
      当固定资产的可收回金额低于其账面价值的,将固定资产的账面价值减记至可收回金额,减记的金额确认为固定资产减值损失,计入当期损益,同时计提相应的固定资产减值准备。
      固定资产减值损失确认后,减值固定资产的折旧在未来期间作相应调整,以使该固定资产在剩余使用寿命内,系统地分摊调整后的固定资产账面价值(扣除预计净残值)。
      固定资产的减值损失一经确认,在以后会计期间不再转回。
      有迹象表明一项固定资产可能发生减值的,企业以单项固定资产为基础估计其可收回金额。企业难以对单项固定资产的可收回金额进行估计的,以该固定资产所属的资产组为基础确定资产组的可收回金额。(5)其他说明无14、在建工程(1)在建工程的类别
    在建工程以立项项目分类核算。(2)在建工程结转为固定资产的标准和时点
    在建工程项目按建造该项资产达到预定可使用状态前所发生的全部支出,作为固定资产的入账价值。所建造的固定资产在建工程已达到预定可使用状态,但尚未办理竣工决算的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,并按本公司固定资产折旧政策计提固定资产的折旧,待办理竣工决算后,再按实际成本调整原来的暂估价值,但不调整原已计提的折旧额。(3)在建工程的减值测试方法、减值准备计提方法
      公司在每期末判断在建工程是否存在可能发生减值的迹象。
      在建工程存在减值迹象的,估计其可收回金额。可收回金额根据在建工程的公允价值减去处置费用后的净额与在建工程预计未来现金流量的现值两者之间较高者确定。
                                                                    宝鼎重工股份有限公司 2013 半年度报告全文
    当在建工程的可收回金额低于其账面价值的,将在建工程的账面价值减记至可收回金额,减记的金额确认为在建工程减值损失,计入当期损益,同时计提相应的在建工程减值准备。
    在建工程的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项在建工程可能发生减值的,企业以单项在建工程为基础估计其可收回金额。企业难以对单项在建工程的可收回金额进行估计的,以该在建工程所属的资产组为基础确定资产组的可收回金额。15、借款费用(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。
    借款费用同时满足下列条件时开始资本化:
    (1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;
    (2)借款费用已经发生;
    (3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(2)借款费用资本化期间
    资本化期间,指从借款费用开始资本化时点到停止资本化时点的期间,借款费用暂停资本化的期间不包括在内。
    当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。
    当购建或者生产符合资本化条件的资产中部分项目分别完工且可单独使用时,该部分资产借款费用停止资本化。
    购建或者生产的资产的各部分分别完工,但必须等到整体完工后才可使用或可对外销售的,在该资产整体完工时停止借款费用资本化。(3)暂停资本化期间
    符合资本化条件的资产在购建或生产过程中发生的非正常中断、且中断时间连续超过3个月的,则借款费用暂停资本化;该项中断如是所购建或生产的符合资本化条件的资产达到预定可使用状态或者可销售状态必要的程序,则借款费用继续资本化。在中断期间发生的借款费用确认为当期损益,直至资产的购建或者生产活动重新开始后借款费用继续资本化。(4)借款费用资本化金额的计算方法
    专门借款的利息费用(扣除尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益)及其辅助费用在所购建或者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前,予以资本化。
    根据累计资产支出超过专门借款部分的资产支出加权平均数乘以所占用一般借款的资本化率,计算确定一般借款应予资本化的利息金额。资本化率根据一般借款加权平均利率计算确定。
                                                                        宝鼎重工股份有限公司 2013 半年度报告全文
    借款存在折价或者溢价的,按照实际利率法确定每一会计期间应摊销的折价或者溢价金额,调整每期利息金额。16、无形资产(1)无形资产的计价方法(a)公司取得无形资产时按成本进行初始计量;
    外购无形资产的成本,包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。购买无形资产的价款超过正常信用条件延期支付,实质上具有融资性质的,无形资产的成本以购买价款的现值为基础确定。
    债务重组取得债务人用以抵债的无形资产,以该无形资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的无形资产公允价值之间的差额,计入当期损益;
    在非货币性资产交换具备商业实质且换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的无形资产以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入无形资产的成本,不确认损益。
    以同一控制下的企业吸收合并方式取得的无形资产按被合并方的账面价值确定其入账价值;以非同一控制下的企业吸收合并方式取得的无形资产按公允价值确定其入账价值。
    内部自行开发的无形资产,其成本包括:开发该无形资产时耗用的材料、劳务成本、注册费、在开发过程中使用的其他专利权和特许权的摊销以及满足资本化条件的利息费用,以及为使该无形资产达到预定用途前所发生的其他直接费用。
    (b)后续计量
    在取得无形资产时分析判断其使用寿命。
    对于使用寿命有限的无形资产,在为企业带来经济利益的期限内按直线法摊销;无法预见无形资产为企业带来经济利益期限的,视为使用寿命不确定的无形资产,不予摊销。(2)使用寿命有限的无形资产的使用寿命估计情况
       每期末,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
       经复核,期末无形资产的使用寿命及摊销方法与以前估计未有不同。
             项目                  预计使用寿命                                 依据
    土地使用权                 土地证登记使用年限       土地证登记使用年限
    软件                       10 年(3)使用寿命不确定的无形资产的判断依据
       截至资产负债表日,本公司没有使用寿命不确定的无形资产。(4)无形资产减值准备的计提
    对于使用寿命确定的无形资产,如有明显减值迹象的,期末进行减值测试。
    对于使用寿命不确定的无形资产,每期末进行减值测试。
    对无形资产进行减值测试,估计其可收回金额。可收回金额根据无形资产的公允价值减去处置费用后的净额与无形资产
                                                                    宝鼎重工股份有限公司 2013 半年度报告全文预计未来现金流量的现值两者之间较高者确定。
    当无形资产的可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。
    无形资产减值损失确认后,减值无形资产的折耗或者摊销费用在未来期间作相应调整,以使该无形资产在剩余使用寿命内,系统地分摊调整后的无形资产账面价值(扣除预计净残值)。
    无形资产的减值损失一经确认,在以后会计期间不再转回。
    有迹象表明一项无形资产可能发生减值的,公司以单项无形资产为基础估计其可收回金额。公司难以对单项资产的可收回金额进行估计的,以该无形资产所属的资产组为基础确定无形资产组的可收回金额。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准
    研究阶段:为获取并理解新的科学或技术知识等而进行的独创性的有计划调查、研究活动的阶段。
    开发阶段:在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等活动的阶段。
    内部研究开发项目研究阶段的支出,在发生时计入当期损益。(6)内部研究开发项目支出的核算
    研究阶段的支出,在发生时计入当期损益;
    内部研究开发项目开发阶段的支出,同时满足下列条件时确认为无形资产,于发生时计入当期损益:
    (a)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;
    (b)具有完成该无形资产并使用或出售的意图;
    (c)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,能够证明其有用性;
    (d)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;
    (e)归属于该无形资产开发阶段的支出能够可靠地计量。17、长期待摊费用
    1、 摊销方法
    长期待摊费用在受益期内平均摊销
    2、 摊销年限
    经营租赁方式租入的固定资产改良支出,按剩余租赁期与租赁资产尚可使用年限两者中较短的期限平均摊销。18、预计负债
    本公司涉及诉讼、债务担保、亏损合同、重组事项时,如该等事项很可能需要未来以交付资产或提供劳务、其金额能够可靠计量的,确认为预计负债。
                                                                     宝鼎重工股份有限公司 2013 半年度报告全文(1)预计负债的确认标准
    与或有事项相关的义务同时满足下列条件时,本公司确认为预计负债:
    该义务是本公司承担的现时义务;
    履行该义务很可能导致经济利益流出本公司;
    该义务的金额能够可靠地计量。(2)预计负债的计量方法
    本公司预计负债按履行相关现时义务所需的支出的最佳估计数进行初始计量。
    本公司在确定最佳估计数时,综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。对于货币时间价值影响重大的,通过对相关未来现金流出进行折现后确定最佳估计数。
    最佳估计数分别以下情况处理:
    所需支出存在一个连续范围(或区间),且该范围内各种结果发生的可能性相同的,则最佳估计数按照该范围的中间值即上下限金额的平均数确定。
    所需支出不存在一个连续范围(或区间),或虽然存在一个连续范围但该范围内各种结果发生的可能性不相同的,如或有事项涉及单个项目的,则最佳估计数按照最可能发生金额确定;如或有事项涉及多个项目的,则最佳估计数按各种可能结果及相关概率计算确定。
    本公司清偿预计负债所需支出全部或部分预期由第三方补偿的,补偿金额在基本确定能够收到时,作为资产单独确认,确认的补偿金额不超过预计负债的账面价值。19、收入(1)销售商品收入确认时间的具体判断标准
    公司已将商品所有权上的主要风险和报酬转移给购买方;公司既没有保留与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;收入的金额能够可靠地计量;相关的经济利益很可能流入企业;相关的已发生或将发生的成本能够可靠地计量时,确认商品销售收入实现。(2)确认让渡资产使用权收入的依据
    与交易相关的经济利益很可能流入企业,收入的金额能够可靠地计量时。分别下列情况确定让渡资产使用权收入金额:
    (a)利息收入金额,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。
    (b)使用费收入金额,按照有关合同或协议约定的收费时间和方法计算确定。(3)确认提供劳务收入的依据
    不适用(4)按完工百分比法确认提供劳务的收入和建造合同收入时,确定合同完工进度的依据和方法
    在资产负债表日提供劳务交易的结果能够可靠估计的,采用完工百分比法确认提供劳务收入。提供劳务交易的完工进度,
                                                                       宝鼎重工股份有限公司 2013 半年度报告全文依据已完工作的测量确定。
       按照已收或应收的合同或协议价款确定提供劳务收入总额,但已收或应收的合同或协议价款不公允的除外。资产负债表日按照提供劳务收入总额乘以完工进度扣除以前会计期间累计已确认提供劳务收入后的金额,确认当期提供劳务收入;同时,按照提供劳务估计总成本乘以完工进度扣除以前会计期间累计已确认劳务成本后的金额,结转当期劳务成本。
       在资产负债表日提供劳务交易结果不能够可靠估计的,分别下列情况处理:
       (1)已经发生的劳务成本预计能够得到补偿的,按照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。
       (2)已经发生的劳务成本预计不能够得到补偿的,将已经发生的劳务成本计入当期损益,不确认提供劳务收入。20、政府补助(1)类型
       政府补助,是本公司从政府无偿取得的货币性资产与非货币性资产。分为与资产相关的政府补助和与收益相关的政府补助。(2)会计处理方法
       与购建固定资产、无形资产等长期资产相关的政府补助,确认为递延收益,按照所建造或购买的资产使用年限分期计入营业外收入;
       与收益相关的政府补助,用于补偿企业以后期间的相关费用或损失的,取得时确认为递延收益,在确认相关费用的期间计入当期营业外收入;用于补偿企业已发生的相关费用或损失的,取得时直接计入当期营业外收入。21、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据
       公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。(2)确认递延所得税负债的依据
       公司将当期与以前期间应交未交的应纳税暂时性差异确认为递延所得税负债。但不包括商誉、非企业合并形成的交易且该交易发生时既不影响会计利润也不影响应纳税所得额所形成的暂时性差异。22、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否本报告期主要会计政策、会计估计无变更。
                                                                       宝鼎重工股份有限公司 2013 半年度报告全文(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否23、前期会计差错更正本报告期是否发现前期会计差错□ 是 √ 否本报告期未发现前期会计差错。(1)追溯重述法本报告期是否发现采用追溯重述法的前期会计差错□ 是 √ 否(2)未来适用法本报告期是否发现采用未来适用法的前期会计差错□ 是 √ 否24、其他主要会计政策、会计估计和财务报表编制方法无五、税项1、公司主要税种和税率
              税种                                       计税依据                                    税率
                               根据销售额的 17%计算销项税额,按规定扣除进项税额后缴纳;自
                               营出口外销收入按照―免、抵、退‖办法核算。2013 年度出口退税率
                               根据出口商品不同代码适用 17%、9%。子公司联舟机械根据销售
    增值税                                                                                         17%
                               额的 17%计算销项税额,按规定扣除进项税额后缴纳。子公司宝鼎
                               废金属根据销售额的 17%计算销项税额,按规定扣除进项税额后缴
                               纳。
    消费税                         无
    营业税                         按应税收入的 5%计缴                                             5%
                                                                             宝鼎重工股份有限公司 2013 半年度报告全文
    城市维护建设税                   按应交流转税税额的 7%计缴。                                        7%
                                 公司 2009 年 7 月 6 日被认定为国家高新技术企业,有效期三年,
                                 2012 年根据浙科发高[2012]312 号《关于杭州大光明通信系统集成
                                 有限公司等 735 家企业通过高新技术企业复审的通知》公司通过,
    企业所得税                       高新技术企业复审,资格有效期为 3 年企业所得税优惠期间为 2012 15%、25%
                                 年 1 月 1 日至 2014 年 12 月 31 日,公司 2013 年度企业所得税按应
                                 纳税所得额的 15%税率计缴。联舟机械、宝鼎废金属 2013 年度按
                                 25%的税率计缴。
    教育费附加                       按应交流转税税额的 5%计缴                                          5%
    房产税                           按房产原值 70%的 1.2%计缴或按租金收入的 12%计缴。                  1.2%、12%
    印花税                           按应税收入 80%的 0.3‰计缴。                                       0.3‰
    水利基金                         按应税收入的 1‰计缴。                                             1‰各分公司、分厂执行的所得税税率
         (1)公司2009年7月6日被认定为国家高新技术企业,有效期三年,2012年根据浙科发高[2012]312号《关于杭州大
    光明通信系统集成有限公司等735家企业通过高新技术企业复审的通知》公司通过,高新技术企业复审,资格有效期为3
    年企业所得税优惠期间为2012年1月1日至2014年12月31日,公司2013年度企业所得税按应纳税所得额的15%税率计缴。
         (2)子公司2013年度企业所得税按应纳税所得额的25%税率计缴。2、税收优惠及批文
    公司2009年7月6日被认定为国家高新技术企业,有效期三年,2012年根据浙科发高[2012]312号《关于杭州大光明通信系统集成有限公司等735家企业通过高新技术企业复审的通知》公司通过,高新技术企业复审,资格有效期为3年企业所得税优惠期间为2012年1月1日至2014年12月31日,公司2013年度企业所得税按应纳税所得额的15%税率计缴。3、其他说明无六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                               单位: 元
                                                            实质上                                        少数股 从母公
                                                            构成对                                        东权益 司所有
                                                   期末实                     表决权
    子公司 子公司              业务性 注册资 经营范             子公司 持股比              是否合 少数股 中用于 者权益
                  注册地                           际投资                      比例
    全称      类型             质      本      围              净投资   例(%)             并报表 东权益 冲减少 冲减子
                                                     额                        (%)
                                                            的其他                                        数股东 公司少
                                                            项目余                                        损益的 数股东
                                                                                 宝鼎重工股份有限公司 2013 半年度报告全文
                                                                 额                                        金额      分担的
                                                                                                                     本期亏
                                                                                                                     损超过
                                                                                                                     少数股
                                                                                                                     东在该
                                                                                                                     子公司
                                                                                                                     年初所
                                                                                                                     有者权
                                                                                                                     益中所
                                                                                                                     享有份
                                                                                                                     额后的
                                                                                                                      余额杭州宝
    鼎废金                                      生产性
         有限责 杭州余 废金属 500,000                500,000
    属回收                                      废旧金                       100%      100% 是
         任      杭       回收      .00                  .00
    有限公                                      属回收司通过设立或投资等方式取得的子公司的其他说明(2)同一控制下企业合并取得的子公司
                                                                                                                    单位: 元
                                                                                                                     从母公
                                                                                                                     司所有
                                                                                                                     者权益
                                                                                                                     冲减子
                                                                                                                     公司少
                                                                                                                     数股东
                                                               实质上                                      少数股
                                                                                                                     分担的
                                                               构成对                                      东权益
                                                                                                                     本期亏
                                                     期末实 子公司                表决权                   中用于
    子公司 子公司             业务性 注册资 经营范                          持股比             是否合 少数股             损超过
                 注册地                              际投资 净投资                 比例                    冲减少
    全称     类型                 质     本      围                        例(%)              并报表 东权益             少数股
                                                       额      的其他              (%)                     数股东
                                                                                                                     东在该
                                                               项目余                                      损益的
                                                                                                                     子公司
                                                                 额                                        金额
                                                                                                                     年初所
                                                                                                                     有者权
                                                                                                                     益中所
                                                                                                                     享有份
                                                                                                                     额后的
                                                                                                                      余额
    杭州联                                      铸钢
         有限责 杭州余 大型铸 2,000,0                2,000,0
    舟船舶                                      件、铸                       100%      100% 是
         任      杭       件        00.00              00.00
    机械有                                      铁件、
                                                                             宝鼎重工股份有限公司 2013 半年度报告全文
    限公司                                   服装、
                                         手套、
                                         模具生
                                         产、销
                                         售通过同一控制下企业合并取得的子公司的其他说明(3)非同一控制下企业合并取得的子公司
                                                                                                                单位: 元
                                                                                                                 从母公
                                                                                                                 司所有
                                                                                                                 者权益
                                                                                                                 冲减子
                                                                                                                 公司少
                                                                                                                 数股东
                                                          实质上                                       少数股
                                                                                                                 分担的
                                                          构成对                                       东权益
                                                                                                                 本期亏
                                                   期末实 子公司              表决权                   中用于
    子公司 子公司              业务性 注册资 经营范                     持股比             是否合 少数股             损超过
                  注册地                           际投资 净投资               比例                    冲减少
    全称    类型               质      本        围                    例(%)              并报表 东权益             少数股
                                                    额    的其他               (%)                     数股东
                                                                                                                 东在该
                                                          项目余                                       损益的
                                                                                                                 子公司
                                                            额                                         金额
                                                                                                                 年初所
                                                                                                                 有者权
                                                                                                                 益中所
                                                                                                                 享有份
                                                                                                                 额后的
                                                                                                                  余额通过非同一控制下企业合并取得的子公司的其他说明
    公司无通过非同一控制下企业合并取得的子公司2、特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体
                                                                                                                单位: 元
           名称                   与公司主要业务往来               在合并报表内确认的主要资产、负债期末余额特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体的其他说明
    公司无特殊目的主体或通过受托经营或承租等方式形成控制权的经营实体。3、合并范围发生变更的说明合并报表范围发生变更说明
                                                                        宝鼎重工股份有限公司 2013 半年度报告全文
    本期合并报表范围未发生变更。□ 适用 √ 不适用4、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                        单位: 元
                       名称                               期末净资产                       本期净利润本期不再纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                        单位: 元
                       名称                              处置日净资产                 年初至处置日净利润新纳入合并范围的主体和不再纳入合并范围的主体的其他说明
    报告期内无新纳入合并范围的主体和不再纳入合并范围的主体5、报告期内发生的同一控制下企业合并
                                                                                                        单位: 元
                       属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
      被合并方
                       业合并的判断依据      制人           并日的收入          的净利润      的经营活动现金流同一控制下企业合并的其他说明
    本期未发生同一控制下的企业合并。6、报告期内发生的非同一控制下企业合并
                                                                                                        单位: 元
            被合并方                        商誉金额                               商誉计算方法非同一控制下企业合并的其他说明
    本期未发生非同一控制下的企业合并。7、报告期内出售丧失控制权的股权而减少子公司
                    子公司名称                           出售日                        损益确认方法出售丧失控制权的股权而减少的子公司的其他说明
    本期无出售丧失控制权的股权而减少子公司的情况。
                                                                                    宝鼎重工股份有限公司 2013 半年度报告全文8、报告期内发生的反向购买
                                                                                                  合并中确认的商誉或计入当
            借壳方                  判断构成反向购买的依据             合并成本的确定方法
                                                                                                       期的损益的计算方法反向购买的其他说明
        本期未发生反向购买。9、本报告期发生的吸收合并
                                                                                                                     单位: 元
                  吸收合并的类型                            并入的主要资产                          并入的主要负债
             同一控制下吸收合并                          项目                金额               项目               金额
            非同一控制下吸收合并                         项目                金额               项目               金额吸收合并的其他说明
        本期未发生吸收合并。10、境外经营实体主要报表项目的折算汇率
        公司无境外经营实体。七、合并财务报表主要项目注释1、货币资金
                                                                                                                     单位: 元
                                                期末数                                             期初数
           项目
                               外币金额        折算率       人民币金额           外币金额        折算率        人民币金额
    现金:                               --            --                 62,216.38        --            --               12,242.37
    人民币                              --            --                 62,216.38        --            --               12,242.37
    银行存款:                          --            --            156,272,186.70        --            --          213,399,869.60
    人民币                              --            --            151,509,001.91        --            --          211,046,801.11
    美元                               176,404.72 6.1787              1,089,951.84        11,189.62 6.2855               70,332.36
    欧元                               456,098.26 8.0536              3,673,232.95      274,446.49 8.3176             2,282,736.13
    合计                                --            --            156,334,403.08        --            --          213,412,111.97如有因抵押、质押或冻结等对使用有限制、存放在境外、有潜在回收风险的款项应单独说明本期末货币资金余额中无抵押、冻结等限制变现或存放在境外、有潜在回收风险的款项。
                                                                           宝鼎重工股份有限公司 2013 半年度报告全文2、应收票据(1)应收票据的分类
                                                                                                                  单位: 元
                     种类                                    期末数                               期初数
    银行承兑汇票                                                       10,802,800.01                           20,195,057.21
    商业承兑汇票                                                          2,567,900.00                          2,484,166.40
    合计                                                               13,370,700.01                           22,679,223.61(2)期末已质押的应收票据情况
                                                                                                                  单位: 元
       出票单位               出票日期               到期日                     金额                       备注无(3)因出票人无力履约而将票据转为应收账款的票据,以及期末公司已经背书给他方但尚未到期的票据情况因出票人无力履约而将票据转为应收账款的票据
                                                                                                                  单位: 元
       出票单位               出票日期               到期日                     金额                       备注无说明本期无因出票人无力履约而将票据转为应收账款的票据。公司已经背书给其他方但尚未到期的票据
                                                                                                                  单位: 元
       出票单位               出票日期               到期日                     金额                       备注镇江中船瓦锡兰螺旋桨
                       2013 年 05 月 16 日   2013 年 11 月 14 日                     4,000,000.00 已背书未到期有限公司武安市长利经贸有限公
                       2013 年 03 月 20 日   2013 年 09 月 20 日                     2,000,000.00 已背书未到期司
    扬帆集团股份有限公司 2013 年 02 月 06 日     2013 年 08 月 06 日                     1,500,000.00 已背书未到期烟台中集来福士海洋工
                       2013 年 05 月 29 日   2013 年 11 月 29 日                     1,408,021.90 已背书未到期程有限公司
    芜湖富春染织有限公司 2013 年 04 月 01 日     2013 年 10 月 03 日                     1,380,000.00 已背书未到期
    合计                              --                    --                       10,288,021.90              --说明已贴现或质押的商业承兑票据的说明
                                                                                     宝鼎重工股份有限公司 2013 半年度报告全文期末无已贴现未到期或质押的商业承兑票据3、应收利息(1)应收利息
                                                                                                                             单位: 元
           项目                   期初数                    本期增加                 本期减少                       期末数
    定期存单存款利息                      1,014,574.98                2,234,314.82            2,365,563.32                   883,326.48
    合计                                  1,014,574.98                2,234,314.82            2,365,563.32                   883,326.48(2)逾期利息
                                                                                                                             单位: 元
                  贷款单位                                 逾期时间(天)                                逾期利息金额无(3)应收利息的说明期末应收利息中无应收持本公司5%以上(含5%)表决权股份的股东单位利息。4、应收账款(1)应收账款按种类披露
                                                                                                                             单位: 元
                                                  期末数                                                期初数
           种类                   账面余额                    坏账准备                账面余额                   坏账准备
                               金额        比例(%)         金额       比例(%)      金额       比例(%)        金额        比例(%)按组合计提坏账准备的应收账款
                             111,648,34               8,938,346.8                112,257,1
    账龄分析法组合                               99.58%                      8.01%                  99.29% 7,679,613.29            6.84%
                                   9.37                           2                 00.62
                             111,648,34               8,938,346.8                112,257,1
    组合小计                                     99.58%                      8.01%                  99.29% 7,679,613.29            6.84%
                                   9.37                           2                 00.62单项金额虽不重大但单
                                                                                 799,517.1
    项计提坏账准备的应收         468,089.00       0.42% 468,089.00            100%                   0.71%     799,517.11              100%
                                                                                          1账款
                             112,116,43               9,406,435.8                113,056,6
    合计                                         --                          --                     --        8,479,130.40        --
                                   8.37                           2                 17.73应收账款种类的说明
                                                                              宝鼎重工股份有限公司 2013 半年度报告全文期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                       单位: 元
                                           期末数                                                 期初数
        账龄                   账面余额                                               账面余额
                                                          坏账准备                                               坏账准备
                         金额             比例(%)                               金额              比例(%)1 年以内
    其中:                    --                --               --                  --                  --                --
    1 年以内               96,521,977.60        86.45%          4,826,098.88     103,366,867.37         92.08%       51,683,436.36
    1 年以内小计           96,521,977.60        86.45%          4,826,098.88     103,366,867.37         92.08%       51,683,436.36
    1至2年                 12,579,037.00        11.27%          2,515,807.40       6,456,336.34          5.75%        1,291,267.27
    2至3年                   1,901,788.47            1.7%         950,894.24       2,427,788.51         2,016%        1,213,894.26
    3 年以上                  645,546.30         0.58%            645,546.30              6,108.40       0.01%                  6,108.40
    合计                   111,648,349.37       --              8,938,346.82     112,257,100.62          --           7,679,613.29组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                       单位: 元
       应收账款内容             账面余额                 坏账准备            计提比例(%)                    计提理由
    南通惠港造船有限公司                 468,089.00               468,089.00                         100% 法院已判,预计难收回
    合计                                 468,089.00               468,089.00               --                         --(2)本报告期转回或收回的应收账款情况
                                                                                                                       单位: 元
                                                                           转回或收回前累计已计
        应收账款内容           转回或收回原因       确定原坏账准备的依据                                    转回或收回金额
                                                                             提坏账准备金额无期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                       单位: 元
       应收账款内容             账面余额                 坏账金额            计提比例(%)                      理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明
                                                                                        宝鼎重工股份有限公司 2013 半年度报告全文本期无单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款。(3)本报告期实际核销的应收账款情况
                                                                                                                            单位: 元
                                                                                                                  是否因关联交易产
       单位名称         应收账款性质            核销时间                核销金额                  核销原因
                                                                                                                         生应收账款核销说明本期无实际核销的应收账款情况。(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                            单位: 元
                                                        期末数                                           期初数
             单位名称
                                           账面余额              计提坏账金额               账面余额               计提坏账金额无(5)应收账款中金额前五名单位情况
                                                                                                                            单位: 元
                                                                                                             占应收账款总额的比例
        单位名称             与本公司关系                        金额                       年限
                                                                                                                      (%)江苏安泰动力机械有限
                         非关联方                                11,267,520.20 1 年以内                                       10.05%公司常熟美达船舶配件有限
                         非关联方                                 7,145,138.80 1 年以内                                       6.37%公司平湖中州重型机械有限
                         非关联方                                 6,945,200.70 1-2 年(含 1 年以内)                          6.19%公司浙江扬帆通用机械制造
                         非关联方                                 5,942,761.50 1 年以内                                        5.3%有限公司中船江南重工股份有限
                         非关联方                                 5,714,153.00 1 年以内                                        5.1%公司
    合计                                --                           37,014,774.20               --                               33.01%(6)应收关联方账款情况
                                                                                                                            单位: 元
           单位名称                      与本公司关系                            金额                  占应收账款总额的比例(%)无
                                                                                   宝鼎重工股份有限公司 2013 半年度报告全文(7)终止确认的应收款项情况
                                                                                                                             单位: 元
                  项目                                 终止确认金额                       与终止确认相关的利得或损失无(8)以应收款项为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                             单位: 元
                         项目                                                            期末数资产:无负债:5、其他应收款(1)其他应收款按种类披露
                                                                                                                             单位: 元
                                                  期末数                                               期初数
           种类                   账面余额                   坏账准备               账面余额                       坏账准备
                                金额      比例(%)          金额     比例(%)      金额          比例(%)           金额        比例(%)按组合计提坏账准备的其他应收款
    账龄分析法组合             3,058,004.62      100% 1,040,052.58       34.01% 2,946,833.39           100%         764,595.78    25.95%
    组合小计                   3,058,004.62      100% 1,040,052.58       34.01% 2,946,833.39           100%         764,595.78    25.95%
    合计                       3,058,004.62      --      1,040,052.58       --    2,946,833.39        --            764,595.78         --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                             单位: 元
                                                  期末数                                                期初数
                                       账面余额                                          账面余额
           账龄
                                                     比例         坏账准备                             比例             坏账准备
                                   金额                                                 金额
                                                      (%)                                               (%)1 年以内其中:
                                                                                  宝鼎重工股份有限公司 2013 半年度报告全文
    1 年以内                            349,577.17 11.43%             17,478.85        2,155,927.64 73.16%             107,796.39
    1 年以内小计                        349,577.17 11.43%             17,478.85        2,155,927.64 73.16%             107,796.39
    1至2年                            2,004,000.00 65.53%            400,800.00           27,378.30    0.93%               5,475.66
    2至3年                              165,307.45   5.41%            82,653.73          224,407.45    7.62%           112,203.73
    3 年以上                            539,120.00 17.63%            539,120.00          539,120.00 18.29%             539,120.00
    合计                              3,058,004.62    --            1,040,052.58       2,946,833.39     --             764,595.78组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况
                                                                                                                       单位: 元
                                                                               转回或收回前累计已计
       其他应收款内容          转回或收回原因    确定原坏账准备的依据                                      转回或收回金额
                                                                                 提坏账准备金额无期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                       单位: 元
    应收账款内容              账面余额                  坏账金额                 计提比例(%)                 理由无单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明本期无单项金额不重大但按信用风险特征组合后该组合的风险较大额其他应收款。(3)本报告期实际核销的其他应收款情况
                                                                                                                       单位: 元
       单位名称         其他应收款性质       核销时间               核销金额            核销原因         是否因关联交易产生无其他应收款核销说明本期无实际核销的其他应收款情况。(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                       单位: 元
             单位名称                                  期末数                                       期初数
                                                                                     宝鼎重工股份有限公司 2013 半年度报告全文
                                             账面余额          计提坏账金额                账面余额          计提坏账金额无(5)金额较大的其他应收款的性质或内容
                                                                                                                    单位: 元
         单位名称                              金额                 款项的性质或内容            占其他应收款总额的比例(%)说明(6)其他应收款金额前五名单位情况
                                                                                                                    单位: 元
                                                                                                       占其他应收款总额的比
       单位名称                与本公司关系                  金额                        年限
                                                                                                               例(%)杭州市余杭区人民法院
                          非关联方                             1,513,991.00 其 1-2 年(含 1 年以内)                   49.51%塘栖人民法庭
    北京异辉机电有限公司 非关联方                                   527,150.00 3 年以上                                    17.24%
    杭州港华燃气有限公司 非关联方                                   500,000.00 1-2 年                                      16.35%
    舞阳钢铁有限责任公司 非关联方                                   165,307.45 2-3 年                                      5.41%杭州余杭区宝鼎小额贷
                          非关联方                              102,405.00 1 年以内                                    3.35%款股份有限公司
         合计                        --                        2,808,853.45               --                           91.86%(7)其他应收关联方账款情况
                                                                                                                    单位: 元
         单位名称                         与本公司关系                        金额                占其他应收款总额的比例(%)无(8)终止确认的其他应收款项情况
                                                                                                                    单位: 元
                 项目                                 终止确认金额                        与终止确认相关的利得或损失无(9)以其他应收款为标的进行证券化的,列示继续涉入形成的资产、负债的金额
                                                                                                                    单位: 元
                        项目                                                           期末数
                                                                                宝鼎重工股份有限公司 2013 半年度报告全文资产:无负债:6、预付款项(1)预付款项按账龄列示
                                                                                                                          单位: 元
                                       期末数                                                      期初数
       账龄
                              金额                        比例(%)                         金额                     比例(%)
    1 年以内                                  39,915,588.69       90.88%                                 16,420,833.18         80.31%
    1至2年                                     2,939,024.50        6.69%                                  4,025,512.50         19.69%
    2至3年                                     1,066,050.00        2.43%                                          0.00              0%
    3 年以上                                           0.00            0%                                         0.00              0%
    合计                                      43,920,663.19       --                                     20,446,345.68         --预付款项账龄的说明本期末预付款项余额中无预付关联方款项。(2)预付款项金额前五名单位情况
                                                                                                                          单位: 元
         单位名称          与本公司关系                    金额                      时间                     未结算原因
                                                                            其中:1 年以内浙江永恒设备进出口有
                       非关联方                             25,361,580.00 22,810,000.00;       1-2      设备款限公司
                                                                            年:2,551,580.00天津太平洋超高压设备
                       非关联方                              6,480,000.00 一年以内                      设备款有限公司
    国土资源局             非关联方                              4,040,000.00 一年以内                      土地款重庆沃克斯科技开发有
                       非关联方                              1,154,032.00 一年以内                      设备款限公司太原重机煤气设备工程
                       非关联方                              1,018,050.00 2-3 年                        设备款公司
    合计                              --                        38,053,662.00              --                            --预付款项主要单位的说明预付款项金额前五名单位均为公司非关联方。
                                                                                     宝鼎重工股份有限公司 2013 半年度报告全文(3)本报告期预付款项中持有本公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                            单位: 元
                                                           期末数                                         期初数
                   单位名称
                                               账面余额             计提坏账金额              账面余额              计提坏账金额无(4)预付款项的说明无7、存货(1)存货分类
                                                                                                                            单位: 元
                                               期末数                                                   期初数
            项目
                              账面余额         跌价准备         账面价值           账面余额         跌价准备            账面价值
    原材料                         37,399,379.11                    37,399,379.11   32,538,325.98                    0.00   32,538,325.98
    在产品                         10,259,586.41                    10,259,586.41   13,464,557.76                    0.00   13,464,557.76
    库存商品                       55,754,302.11                    55,754,302.11   44,796,323.77                    0.00   44,796,323.77
    周转材料                                                                                                         0.00
    消耗性生物资产                                                                                                   0.00
    合计                          103,413,267.63            0.00   103,413,267.63   90,799,207.51                    0.00   90,799,207.51(2)存货跌价准备
                                                                                                                            单位: 元
                                                                                    本期减少
        存货种类               期初账面余额        本期计提额                                                       期末账面余额
                                                                            转回                 转销
    原材料                                     0.00
    在产品                                     0.00
    库存商品                                   0.00
    周转材料                                   0.00
    消耗性生物资产                             0.00
    合     计                                  0.00                  0.00               0.00                 0.00                    0.00
                                                                            宝鼎重工股份有限公司 2013 半年度报告全文(3)存货跌价准备情况
                                                          本期转回存货跌价准备的原       本期转回金额占该项存货期
             项目             计提存货跌价准备的依据
                                                                       因                   末余额的比例(%)
                            按单个存货项目的可变现净
    原材料                      值低于其成本的差额提取存     无此类情况
                            货跌价准备
                            按单个存货项目的可变现净
    库存商品                    值低于其成本的差额提取存     无此类情况
                            货跌价准备存货的说明8、固定资产(1)固定资产情况
                                                                                                           单位: 元
            项目           期初账面余额                 本期增加                     本期减少        期末账面余额
    一、账面原值合计:          206,018,119.26                         3,126,543.54         137,650.00    209,007,012.80
    其中:房屋及建筑物           92,587,170.93                          405,836.95                         92,993,007.88
         机器设备            94,567,681.16                         2,306,843.39                        96,874,524.55
         运输工具             8,806,238.71                          246,868.38                          9,053,107.09
    电子及其他设备               10,057,028.46                          166,994.82          137,650.00     10,086,373.28
             --            期初账面余额      本期新增          本期计提              本期减少        本期期末余额
    二、累计折旧合计:           83,611,280.32                         7,240,052.17         130,767.50     90,720,564.99
    其中:房屋及建筑物           18,870,851.78                         2,329,823.96                        21,200,675.74
         机器设备            49,688,776.15                         4,439,582.03                        54,128,358.18
         运输工具             7,107,473.37                          282,429.41                          7,389,902.78
    电子及其他设备                7,944,179.02                          188,216.77          130,767.50      8,001,628.29
             --            期初账面余额                               --                             本期期末余额
    三、固定资产账面净值合计    122,406,838.94                            --                              118,286,447.81
    其中:房屋及建筑物           73,716,319.15                            --                               71,792,332.14
         机器设备            44,878,905.01                            --                               42,746,166.37
         运输工具             1,698,765.34                            --                                1,663,204.31
    电子及其他设备                2,112,849.44                            --                                2,084,744.99
    四、减值准备合计                      0.00                            --
    电子及其他设备                                                        --
                                                                                    宝鼎重工股份有限公司 2013 半年度报告全文
    五、固定资产账面价值合计        122,406,838.94                                 --                                   118,286,447.81
    其中:房屋及建筑物               73,716,319.15                                 --                                    71,792,332.14
      机器设备                   44,878,905.01                                 --                                    42,746,166.37
      运输工具                       1,698,765.34                              --                                     1,663,204.31
    电子及其他设备                       2,112,849.44                              --                                     2,084,744.99本期折旧额 7,240,052.17 元;本期由在建工程转入固定资产原价为 2,465,811.93 元。(2)暂时闲置的固定资产情况
                                                                                                                           单位: 元
       项目                 账面原值                累计折旧           减值准备                账面净值               备注(3)通过融资租赁租入的固定资产
                                                                                                                           单位: 元
              项目                          账面原值                          累计折旧                          账面净值(4)通过经营租赁租出的固定资产
                                                                                                                           单位: 元
                              种类                                                         期末账面价值(5)期末持有待售的固定资产情况
                                                                                                                           单位: 元
           项目                       账面价值                 公允价值              预计处置费用               预计处置时间(6)未办妥产权证书的固定资产情况
                     项目                              未办妥产权证书原因                        预计办结产权证书时间
    房屋及建筑物                                正在办理中                                   2013 年末9、在建工程(1)在建工程情况
                                                                                                                           单位: 元
                                                     期末数                                           期初数
           项目
                                 账面余额           减值准备       账面价值         账面余额         减值准备        账面价值
    起重机吊钩总成建设项目         110,018,641.53                    110,018,641.53 104,071,111.19                      104,071,111.19
                                                                                         宝鼎重工股份有限公司 2013 半年度报告全文
    精加工大型铸锻件建设项目 152,904,625.73                            152,904,625.73 141,367,599.43                           141,367,599.43热处理炉天然气管道建造工
                                  3,288,537.45                           3,288,537.45    3,046,537.45                           3,046,537.45程
    用友 ERP 软件                     1,686,269.24                           1,686,269.24    1,653,961.55                           1,653,961.55
    油压车间设备技术改造              6,102,665.85                           6,102,665.85    6,102,665.85                           6,102,665.85
    零星设备安装                      1,791,010.68                           1,791,010.68    1,317,445.22                           1,317,445.22
    合计                            275,791,750.48                 0.00 275,791,750.48 257,559,320.69                  0.00    257,559,320.69(2)重大在建工程项目变动情况
                                                                                                                                  单位: 元
                                                                 工程投                          其中:本
                                                                                        利息资              本期利
    项目名                          本期增      转入固    其他减     入占预      工程进              期利息               资金来
          预算数      期初数                                                            本化累              息资本                  期末数
    称                           加        定资产     少        算比例        度                资本化                    源
                                                                                        计金额              化率(%)
                                                                   (%)                            金额起重机
    吊钩总    123,900, 104,071, 5,947,53                                                                                  募集资        110,018,
                                                                  88.80% 未完工
    成建设     000.00      111.19      0.34                                                                               金             641.53项目精加工
    大型铸    210,490, 141,367, 11,537,0                                                                                  募集资       152,904,
                                                                  72.64% 未完工
    锻件建     000.00      599.43     26.30                                                                               金             625.73设项目热处理炉天然
          3,400,00 3,046,53 242,000.                                                                                  自筹资       3,288,53
    气管道                                                            96.72% 未完工
               0.00      7.45          00                                                                             金               7.45建造工程用友
          2,000,00 1,653,96 32,307.6                                                                                  自筹资       1,686,26
    ERP 软                                                            84.31% 未完工
               0.00      1.55          9                                                                              金               9.24件油压车
    间设备    30,000,0 6,102,66                                                                                           自筹资       6,102,66
                                                                  20.34% 未完工
    技术改      00.00        5.85                                                                                         金               5.85造
    零星设                1,317,44 2,939,37 2,465,81                                                                      自筹资       1,791,01
                                                                            未完工
    备安装                   5.22      7.39        1.93                                                                   金               0.68
          369,790, 257,559, 20,698,2 2,465,81                                                                                      275,791,
    合计                                                                --          --                            --           --
           000.00      320.69     41.72        1.93                                                                                  750.48
                                                                               宝鼎重工股份有限公司 2013 半年度报告全文(3)在建工程减值准备
                                                                                                                单位: 元
       项目              期初数               本期增加              本期减少           期末数              计提原因
    合计                              0.00                                                          0.00          --(4)重大在建工程的工程进度情况
                  项目                                   工程进度                                   备注
    起重机吊钩总成建设项目                   设备安装尚未完工过程中                   尚在进行
    精加工大型铸锻件建设项目                 设备安装尚未完工过程中                   尚在进行(5)在建工程的说明无10、工程物资
                                                                                                                单位: 元
                  项目                       期初数            本期增加            本期减少                期末数
    专用材料                                        782,615.22                                                     782,615.22
    合计                                            782,615.22                                                     782,615.2211、无形资产(1)无形资产情况
                                                                                                                单位: 元
           项目               期初账面余额                本期增加                本期减少             期末账面余额
    一、账面原值合计                   42,075,624.54                                        40,683.76           42,034,940.78
    土地使用权                         41,795,624.54                                                            41,795,624.54
    软件                                     280,000.00                                     40,683.76              239,316.24
    二、累计摊销合计                    3,447,661.48               425,853.66                                    3,873,515.14
    土地使用权                          3,419,661.48               417,956.22                                    3,837,617.70
    软件                                      28,000.00                 7,897.44                                    35,897.44
    三、无形资产账面净值合计           38,627,963.06               -425,853.66              40,683.76           38,161,425.64
    土地使用权                         38,375,963.06                                       417,956.22           37,958,006.84
    软件                                     252,000.00                                     48,581.20              203,418.80四、减值准备合计
                                                                        宝鼎重工股份有限公司 2013 半年度报告全文土地使用权软件
    无形资产账面价值合计                38,627,963.06       -425,853.66               40,683.76            38,161,425.64
    土地使用权                          38,375,963.06                                417,956.22            37,958,006.84
    软件                                  252,000.00                                  48,581.20              203,418.80本期摊销额 425,853.66 元。(2)公司开发项目支出
                                                                                                           单位: 元
                                                                      本期减少
       项目                期初数           本期增加                                                   期末数
                                                         计入当期损益       确认为无形资产无本期开发支出占本期研究开发项目支出总额的比例 0%。通过公司内部研发形成的无形资产占无形资产期末账面价值的比例 0%。公司开发项目的说明,包括本期发生的单项价值在 100 万元以上且以评估值为入账依据的,应披露评估机构名称、评估方法:无12、递延所得税资产和递延所得税负债(1)递延所得税资产和递延所得税负债不以抵销后的净额列示已确认的递延所得税资产和递延所得税负债
                                                                                                           单位: 元
                    项目                                期末数                                期初数递延所得税资产:
    资产减值准备                                                     1,567,141.42                           1,390,632.53
    递延收益形成                                                      647,398.50                             672,162.00未实现内部销售损益形成
    小计                                                             2,214,539.92                           2,062,794.53递延所得税负债:
    应收利息形成                                                      132,498.97                             152,186.25
    小计                                                              132,498.97                             152,186.25未确认递延所得税资产明细
                                                                                                           单位: 元
                    项目                                期末数                                期初数未确认递延所得税资产的可抵扣亏损将于以下年度到期
                                                                                                           单位: 元
                                                                                 宝鼎重工股份有限公司 2013 半年度报告全文
           年份                      期末数                       期初数                               备注应纳税差异和可抵扣差异项目明细
                                                                                                                        单位: 元
                                                                                暂时性差异金额
                          项目
                                                                   期末                                     期初应纳税差异项目
    应收利息                                                                       883,326.48                            1,014,574.98
    小计                                                                           883,326.48                            1,014,574.98可抵扣差异项目
    资产减值准备                                                               10,446,488.40                             9,243,726.18
    递延收益                                                                    4,315,990.00                             4,481,080.00
    小计                                                                       14,762,478.40                            13,724,806.18(2)递延所得税资产和递延所得税负债以抵销后的净额列示互抵后的递延所得税资产及负债的组成项目
                                                                                                                        单位: 元
                                        报告期末互抵后的        报告期末互抵后的    报告期初互抵后的        报告期初互抵后的
                   项目                 递延所得税资产或        可抵扣或应纳税暂    递延所得税资产或        可抵扣或应纳税暂
                                                负债                时性差异                负债                   时性差异
    递延所得税资产                                  2,214,539.92                                2,062,794.53
    递延所得税负债                                     132,498.97                                  152,186.25递延所得税资产和递延所得税负债互抵明细
                                                                                                                        单位: 元
                          项目                                                   本期互抵金额递延所得税资产和递延所得税负债的说明13、资产减值准备明细
                                                                                                                        单位: 元
                                                                                    本期减少
            项目                 期初账面余额          本期增加                                                期末账面余额
                                                                            转回                转销
    一、坏账准备                        9,243,726.18         1,202,762.22                                               10,446,488.40二、存货跌价准备七、固定资产减值准备九、在建工程减值准备十二、无形资产减值准备
                                                                               宝鼎重工股份有限公司 2013 半年度报告全文
    合计                             9,243,726.18         1,202,762.22                                         10,446,488.4014、应付账款(1)应付账款情况
                                                                                                                 单位: 元
                  项目                                     期末数                                期初数
    1 年以内                                                             40,913,738.99                         60,853,208.03
    1-2 年                                                                 3,047,472.95                            1,529,511.74
    2-3 年                                                                 2,647,523.82                            2,069,588.27
    3 年以上                                                                159,844.92                              177,928.92
    合计                                                                 46,768,580.68                         64,630,236.96(2)本报告期应付账款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                                 单位: 元
                单位名称                                   期末数                                期初数无(3)账龄超过一年的大额应付账款情况的说明
               单位名称                         金    额               性质或内容                 备      注
    浙江省长城建设集团股份有限公司                       4,063,515.97 未结清工程           其中:1年以内1,613,559.00;1-2
                                                                                              年1,654,048.00;
                                                                                               2-3年795,908.97
    杭州富邦装潢有限公司                                 1,232,548.30 未结清工程款                     2-3年
    湖北神雾热能技术有限公司                             1,043,461.55 未结清设备款            其中:1-2年500,000.00;
                                                                                               2-3年543,461.55
    上海雄风起重设备厂有限公司                            729,000.00 未结清设备款                      1-2年
                合计                                 7,068,525.8215、预收账款(1)预收账款情况
                                                                                                                 单位: 元
                    项目                                      期末数                              期初数
    1 年以内                                                                4,029,325.36                           2,405,258.40
    1-2 年                                                                    615,968.96                            671,645.30
                                                                          宝鼎重工股份有限公司 2013 半年度报告全文
    2-3 年                                                                352,316.90                               199,712.04
    3 年以上                                                              193,608.08                                97,800.01
    合计                                                                5,191,219.30                             3,374,415.75(2)本报告期预收账款中预收持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                                单位: 元
                  单位名称                                 期末数                                  期初数无(3)账龄超过一年的大额预收账款情况的说明无16、应付职工薪酬
                                                                                                                单位: 元
         项目          期初账面余额             本期增加                   本期减少                  期末账面余额一、工资、奖金、津
                              3,288,068.28          9,913,279.79                   11,540,897.19             1,660,450.88贴和补贴
    三、社会保险费                 224,261.36           1,445,405.84                    1,419,837.39               249,829.81
    四、住房公积金                  61,432.00             481,788.00                     448,391.00                 94,829.00
    六、其他                      3,300,061.84            346,964.80                     810,240.00              2,836,786.64
    合计                          6,873,823.48         12,187,438.43                   14,219,365.58             4,841,896.33应付职工薪酬中属于拖欠性质的金额 0.00 元。工会经费和职工教育经费金额 2,836,786.64 元,非货币性福利金额 0.00 元,因解除劳动关系给予补偿 0.00 元。应付职工薪酬预计发放时间、金额等安排
    严格按照合同约定发放。17、应交税费
                                                                                                                单位: 元
                      项目                                   期末数                                 期初数
    增值税                                                                -14,214,293.43                        -13,460,425.09
    营业税                                                                    52,273.25                             46,942.55
    企业所得税                                                                87,218.55                          1,144,745.97
    个人所得税                                                               253,300.97                             47,686.52
    城市维护建设税                                                            46,758.98                             73,133.16
                                                                           宝鼎重工股份有限公司 2013 半年度报告全文
    印花税                                                                      5,313.29                              8,272.11
    房产税                                                                  -21,852.93                           1,101,113.78
    教育费附加                                                             404,107.50                              422,389.07
    水利基金                                                                   19,161.66                            34,599.19
    土地使用税                                                                                                     536,522.40
    合计                                                                -13,368,012.16                          -10,045,020.34应交税费说明,所在地税务机关同意各分公司、分厂之间应纳税所得额相互调剂的,应说明税款计算过程
    本期无分公司、分厂之间应纳税所得额互相调剂的情况。18、应付股利
                                                                                                                单位: 元
             单位名称                  期末数                     期初数                  超过一年未支付原因
    朱丽霞                                    6,525,000.00                          0.00 未超过 1 年
    朱宝松                                    2,250,000.00                          0.00 未超过 1 年
    宝鼎万企集团有限公司                      1,125,000.00                          0.00 未超过 1 年
    杭州圆鼎投资管理有限公司                  1,125,000.00                          0.00 未超过 1 年
    合计                                     11,025,000.00                          0.00                  --
    应付股利的说明:2013年3月18日,公司第二届董事会第三次会议拟定2012年度利润分配方案,并提交公司2012年度股东大会审议。2013年5月9日,公司2012年度股东大会审议通过2012年度利润分配方案:以公司现有总股本150,000,000.00股为基数,向全体股东每10股派发1.00元(含税)人民币现金,共计派发现金股利15,000,000.00元。其中,朱丽霞、朱宝松、宝鼎万企、圆鼎投资四名股东由公司自派现金红利。上述应付股利已于2013年7月11日支付。19、其他应付款(1)其他应付款情况
                                                                                                                单位: 元
                    项目                                 期末数                                    期初数
    1 年以内                                                              110,798.11                               248,561.46
    1-2 年                                                                133,520.00                               162,860.81
    2-3 年                                                                236,707.68                               466,896.87
    3 年以上                                                              467,800.00                               294,508.50
    合计                                                                  948,825.79                             1,172,827.64(2)本报告期其他应付款中应付持有公司 5%(含 5%)以上表决权股份的股东单位款项
                                                                                                                单位: 元
                                                                             宝鼎重工股份有限公司 2013 半年度报告全文
                   单位名称                                  期末数                                 期初数(3)账龄超过一年的大额其他应付款情况的说明
    期末无超过一年的大额其他应付款(4)金额较大的其他应付款说明内容
    期末无金额较大的其他应付款20、其他非流动负债
                                                                                                                 单位: 元
                     项目                                期末账面余额                           期初账面余额
    年产 8000 吨锻件加工技改项目                                          1,815,990.00                             1,981,080.00
    年产 2000 套起重机吊钩总成建设项目                                    2,500,000.00                             2,500,000.00
    合计                                                                  4,315,990.00                             4,481,080.00其他非流动负债说明,包括本报告期取得的各类与资产相关、与收益相关的政府补助及其期末金额
       根据杭州市余杭区经济发展局余经发【2009】108号《关于下达2009年上半年度余杭区工业生产性项目财政资助资金的通知》,公司于2009年12月收到政府补助3,301,800.00元,计入递延收益。本期摊销165,090.00元,计入营业外收入。21、股本
                                                                                                                   单位:元
                                                       本期变动增减(+、-)
                   期初数                                                                                       期末数
                               发行新股         送股         公积金转股         其他             小计
    股份总数      150,000,000.00                                                                              150,000,000.00股本变动情况说明,本报告期内有增资或减资行为的,应披露执行验资的会计师事务所名称和验资报告文号;运行不足 3年的股份有限公司,设立前的年份只需说明净资产情况;有限责任公司整体变更为股份公司应说明公司设立时的验资情况22、资本公积
                                                                                                                 单位: 元
            项目                     期初数                 本期增加                 本期减少                期末数
    资本溢价(股本溢价)                 490,372,913.97                                                       490,372,913.97
    合计                                 490,372,913.97                                                       490,372,913.9723、盈余公积
                                                                                                                 单位: 元
                                                                            宝鼎重工股份有限公司 2013 半年度报告全文
            项目                   期初数                   本期增加                  本期减少                 期末数
    法定盈余公积                         23,092,790.01                                                              23,092,790.01
    合计                                 23,092,790.01                                                              23,092,790.0124、未分配利润
                                                                                                                      单位: 元
                      项目                                         金额                              提取或分配比例
    调整前上年末未分配利润                                                        142,445,467.41                   --
    调整后年初未分配利润                                                          142,445,467.41                   --
    加:本期归属于母公司所有者的净利润                                                 7,119,923.75                --
    应付普通股股利                                                                    15,000,000.00
    期末未分配利润                                                                134,565,391.16                   --调整年初未分配利润明细:1)、由于《企业会计准则》及其相关新规定进行追溯调整,影响年初未分配利润 0.00 元。2)、由于会计政策变更,影响年初未分配利润 0.00 元。3)、由于重大会计差错更正,影响年初未分配利润 0.00 元。4)、由于同一控制导致的合并范围变更,影响年初未分配利润 0.00 元。5)、其他调整合计影响年初未分配利润 0.00 元。未分配利润说明,对于首次公开发行证券的公司,如果发行前的滚存利润经股东大会决议由新老股东共同享有,应明确予以说明;如果发行前的滚存利润经股东大会决议在发行前进行分配并由老股东享有,公司应明确披露应付股利中老股东享有的经审计的利润数
    经公司2009年度股东大会审议决定,公司首次公开发行股票前滚存利润由新老股东共享。25、营业收入、营业成本(1)营业收入、营业成本
                                                                                                                      单位: 元
                   项目                              本期发生额                                   上期发生额
    主营业务收入                                                      85,675,884.15                             190,268,838.47
    其他业务收入                                                       3,813,186.70                                     1,069,613.45
    营业成本                                                          68,728,461.61                             142,061,405.83(2)主营业务(分行业)
                                                                                                                      单位: 元
                                               本期发生额                                      上期发生额
           行业名称
                                   营业收入                 营业成本                营业收入                营业成本
                                                                      宝鼎重工股份有限公司 2013 半年度报告全文
    工业                          85,675,884.15           65,393,706.32         190,268,838.47         141,184,746.70
    合计                          85,675,884.15           65,393,706.32         190,268,838.47         141,184,746.70(3)主营业务(分产品)
                                                                                                        单位: 元
                                       本期发生额                                     上期发生额
         产品名称
                            营业收入                营业成本               营业收入                营业成本
    船舶配套大型铸锻件            59,283,413.47           44,634,246.87         148,763,478.79         108,641,000.09
    电力配套大型铸锻件            13,594,123.77           11,289,842.88          20,487,562.57          16,947,086.90
    工程机械配套大型铸锻件        10,007,275.09            7,802,734.35          17,334,616.06          13,280,227.94
    石化配套大型铸锻件             2,791,071.82            1,666,882.22           3,683,181.05           2,316,431.77
    合计                          85,675,884.15           65,393,706.32         190,268,838.47         141,184,746.70(4)主营业务(分地区)
                                                                                                        单位: 元
                                       本期发生额                                     上期发生额
         地区名称
                            营业收入                营业成本               营业收入                营业成本
    国内                          83,750,027.99           64,112,829.87         183,661,531.81         137,183,520.40
    国外                           1,925,856.16            1,280,876.45           6,607,306.66           4,001,226.30
    合计                          85,675,884.15           65,393,706.32         190,268,838.47         141,184,746.70(5)公司来自前五名客户的营业收入情况
                                                                                                        单位: 元
          客户名称               主营业务收入                          占公司全部营业收入的比例(%)
    第一名                                         8,012,728.22                                                   8.95%
    第二名                                         6,633,617.15                                                   7.41%
    第三名                                         5,323,112.70                                                   5.95%
    第四名                                         4,727,369.50                                                   5.28%
    第五名                                         3,209,772.59                                                   3.59%
    合计                                          27,906,600.16                                               31.18%26、营业税金及附加
                                                                                                        单位: 元
                                                            宝鼎重工股份有限公司 2013 半年度报告全文
               项目     本期发生额                上期发生额                  计缴标准
    营业税                          5,330.70                  2,665.35 按应税收入的 5%计缴
    城市维护建设税                135,844.79                541,079.25 按应交流转税税额的 7%计缴
    教育费附加                     97,032.00                471,556.63 按应交流转税税额的 5%计缴
    合计                          238,207.49              1,015,301.23               --27、销售费用
                                                                                             单位: 元
                 项目                本期发生额                            上期发生额
    运输费                                             1,340,967.38                           1,526,672.29
    业务招待费                                            91,185.00                            123,385.05
    差旅费                                               111,758.76                            124,346.35
    职工薪酬                                              38,797.57                             24,000.00
    办公费                                                52,440.95                             66,165.73
    合计                                               1,635,149.66                           1,864,569.4228、管理费用
                                                                                             单位: 元
                 项目                本期发生额                            上期发生额
    研发支出                                           1,669,138.89                           5,824,730.72
    职工薪酬                                           5,026,822.43                           4,845,665.78
    办公费                                             1,525,754.92                           1,526,523.64
    固定资产折旧                                       1,327,314.32                           1,636,778.32
    无形资产摊销                                         425,853.66                            417,956.22
    业务招待费                                           825,649.98                            954,371.24
    差旅费                                               618,626.71                            650,783.55
    税费                                                  27,170.17                            284,466.23
    其他                                               1,123,439.32                            773,251.91
    合计                                              12,569,770.40                          16,914,527.6129、财务费用
                                                                                             单位: 元
                 项目                本期发生额                            上期发生额
    利息收入                                          -2,992,167.39                          -6,764,780.60
                                                                            宝鼎重工股份有限公司 2013 半年度报告全文
    汇兑损失                                                            150,232.57                                      49,041.04
    金融机构手续费                                                       17,874.95                                      28,856.33
    合计                                                              -2,824,059.87                               -6,686,883.2330、资产减值损失
                                                                                                                    单位: 元
                         项目                                本期发生额                            上期发生额
    一、坏账损失                                                           1,202,762.22                            2,263,105.04
    合计                                                                   1,202,762.22                            2,263,105.0431、营业外收入(1)营业外收入情况
                                                                                                                    单位: 元
                                                                                                 计入当期非经常性损益的
                  项目                       本期发生额                 上期发生额
                                                                                                            金额
    政府补助                                             732,090.00                   1,854,290.00                     732,090.00
    增值税退税                                                                         200,773.04
    其他                                                                               422,920.00
    合计                                                 732,090.00                   2,477,983.04                     732,090.00(2)政府补助明细
                                                                                                                    单位: 元
               项目                   本期发生额              上期发生额                             说明
    收到的与收益相关的政府补助                   567,000.00               1,689,200.00
    与资产相关的政府补助摊销转入                 165,090.00                165,090.00
    合计                                         732,090.00               1,854,290.00                     --营业外收入说明
         公司2013年度取得的政府补助种类及金额如下:
       (1)2013年度收到的与收益相关的政府补助567,000.00元,其中:
       ①根据杭州市财政局、杭州市发展和改革委员会文件杭财企[2012]1593号《关于下达2012年杭州市海洋经济发展引导资金奖励项目资金的通知》,公司于2013年01月收到政府补助250,000.00元,计入营业外收入。
       ②根据中共杭州市余杭区塘栖镇委文件塘镇委[2013]16号《关于表彰2012年度经济工作战线先进单位的决定》,公司于2012年3月收到政府补助120,000.00元,计入营业外收入。
       ③根据杭州市质量技术监督局余杭分局、杭州市余杭区财政局杭质企[2013]22号《关于下达2011年—2012年标准化战略和2012年名牌战略奖励资金的通知》,公司于2012年4月收到政府补助100,000.00元,计入营业外收入。
        ④根据杭州市科学技术局、杭州市财政局杭科计[2011]317号《关于下达2011年杭州市产学研合作项目补助经费的通
                                                                             宝鼎重工股份有限公司 2013 半年度报告全文知》,公司于2013年5月收到政府补助75,000.00元.
         ⑥根据杭州市余杭地方税务局文件余地税费[2012]67号《关于同意―杭州余杭福安仪表元件有限公司‖等538户企业减免2011年度水利建设专项资金的批复》,公司于2013年1月收到政府补助22,000.00元,计入营业外收入。
       (2)2013年本期与资产相关的政府补助摊销转入营业外收入165,090.00元,其中:
         根据杭州市余杭区经济发展局余经发【2009】108号《关于下达2009年上半年度余杭区工业生产性项目财政资助资金的通知》,公司于2009年12月收到政府补助3,301,800.00元,计入递延收益。2013年期摊销165,090.00元,计入营业外收入。32、营业外支出
                                                                                                                   单位: 元
                                                                                                    计入当期非经常性损益
                      项目                             本期发生额             上期发生额
                                                                                                          的金额
    非流动资产处置损失合计                                           6,882.50                    0.00
    其中:固定资产处置损失                                           6,882.50
    对外捐赠                                                      120,000.00              20,000.00
    水利基金建设                                                  117,822.69             234,064.89
    其他                                                                300.00              1,700.00
    合计                                                          245,005.19             255,764.89营业外支出说明33、所得税费用
                                                                                                                   单位: 元
                             项目                                     本期发生额                      上期发生额
    按税法及相关规定计算的当期所得税                                              1,477,373.07                   5,633,172.76
    递延所得税调整                                                                 -171,432.67                   -1,182,603.49
    合计                                                                          1,305,940.40                   4,450,569.2734、基本每股收益和稀释每股收益的计算过程
           基本每股收益=P0÷S       S= S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk
           其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普
    通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行
    新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份次
    月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。
           稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均
    数)
           其中,P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释性潜在普
                                                                    宝鼎重工股份有限公司 2013 半年度报告全文通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。35、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                                  单位: 元
                             项目                                                 金额
    收回暂付款及收到暂收款                                                                           131,248.50
    政府补贴                                                                                         567,000.00
    利息收入                                                                                        2,992,167.39
                             合计                                                               3,690,415.89(2)支付的其他与经营活动有关的现金
                                                                                                  单位: 元
                             项目                                                 金额
    暂付款与偿还暂收款                                                                              3,832,514.51
    运杂费                                                                                          1,340,967.38
    业务招待费                                                                                       916,834.98
    检测费                                                                                           239,908.00
    差旅费                                                                                           730,385.47
    办公费                                                                                          1,578,195.87
                             合计                                                               8,638,806.21(3)收到的其他与投资活动有关的现金
                                                                                                  单位: 元
                             项目                                                 金额
                             合计                                                                       0.00(4)支付的其他与投资活动有关的现金
                                                                                                  单位: 元
                             项目                                                 金额
                                                             宝鼎重工股份有限公司 2013 半年度报告全文
                                 合计                                                               0.00(5)收到的其他与筹资活动有关的现金
                                                                                               单位: 元
                                 项目                                      金额
                                 合计                                                               0.00(6)支付的其他与筹资活动有关的现金
                                                                                               单位: 元
                                 项目                                      金额
                                 合计                                                               0.0036、现金流量表补充资料(1)现金流量表补充资料
                                                                                               单位: 元
                     补充资料                    本期金额                         上期金额
    1.将净利润调节为经营活动现金流量:                 --                               --
    净利润                                                     7,119,923.75                    31,678,074.90
    加:资产减值准备                                           1,202,762.22                     2,263,105.04
    固定资产折旧、油气资产折耗、生产性生物资产折旧             7,109,284.67                     8,214,097.54
    无形资产摊销                                                425,853.66                       417,956.22
    财务费用(收益以―-‖号填列)                              150,232.57                         49,041.04
    递延所得税资产减少(增加以―-‖号填列)                    -151,745.39                      -295,251.72
    递延所得税负债增加(减少以―-‖号填列)                     -19,687.28                      -824,770.93
    存货的减少(增加以―-‖号填列)                         -12,614,060.12                     7,106,047.30
    经营性应收项目的减少(增加以―-‖号填列)                 7,969,403.14                    11,884,401.17
    经营性应付项目的增加(减少以―-‖号填列)               -21,153,386.12                   -17,235,717.15
    经营活动产生的现金流量净额                                -9,961,418.90                    43,256,983.41
    2.不涉及现金收支的重大投资和筹资活动:             --                               --
    3.现金及现金等价物净变动情况:                     --                               --
    现金的期末余额                                           156,334,403.08                   297,949,620.68
    减:现金的期初余额                                       213,412,111.97                   339,192,176.13
    现金及现金等价物净增加额                                 -57,077,708.89                   -41,242,555.45
                                                                             宝鼎重工股份有限公司 2013 半年度报告全文(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                                                  单位: 元
                      补充资料                               本期发生额                             上期发生额
    一、取得子公司及其他营业单位的有关信息:                            --                                  --
    3.取得子公司及其他营业单位支付的现金净额                                           0.00                                 0.00
    二、处置子公司及其他营业单位的有关信息:                            --                                  --
    3.处置子公司及其他营业单位收到的现金净额                                           0.00                                 0.00(3)现金和现金等价物的构成
                                                                                                                  单位: 元
                        项目                                   期末数                                 期初数
    一、现金                                                                 156,334,403.08                      213,412,111.97
    其中:库存现金                                                                62,216.38                           12,242.37
    可随时用于支付的银行存款                                             156,272,186.70                      213,399,869.60
    三、期末现金及现金等价物余额                                             156,334,403.08                      213,412,111.97现金流量表补充资料的说明37、所有者权益变动表项目注释说明对上年年末余额进行调整的―其他‖项目名称及调整金额、由同一控制下企业合并产生的追溯调整等事项
    不适用八、关联方及关联交易1、本企业的母公司情况
                                                                              母公司对 母公司对
    母公司名                                  法定代表                            本企业的 本企业的 本企业最 组织机构
             关联关系 企业类型   注册地              业务性质 注册资本
    称                                        人                               持股比例 表决权比 终控制方           代码
                                                                                (%)         例(%)本企业的母公司情况的说明
    不适用2、本企业的子公司情况
                                                                                       持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型      注册地   法定代表人 业务性质          注册资本
                                                                                           (%)        (%)           码
    杭州联舟船 控股子公司 有限责任公 余杭塘栖镇 朱丽霞       大型铸件        200 万元           100%        100% 66800541-8
                                                                                   宝鼎重工股份有限公司 2013 半年度报告全文
    舶机械有限                 司                                                                                         /公司杭州宝鼎废
                           有限责任公                                                                                 68292631-
    金属回收有 控股子公司                   余杭塘栖镇 朱丽霞       废金属回收 50 万元               100%          100%
                           司                                                                                         X/限公司3、本企业的合营和联营企业情况
                                                                                          本企业在被
    被投资单                               法定代表                               本企业持股 投资单位表                  组织机构代
                企业类型     注册地                  业务性质   注册资本                                关联关系
    位名称                                    人                                  比例(%)   决权比例                          码
                                                                                             (%)一、合营企业二、联营企业4、本企业的其他关联方情况
             其他关联方名称                              与本公司关系                              组织机构代码
    宝鼎万企集团有限公司                       公司参股股东,同一控制人控制的企业 68582876-6
    杭州圆鼎投资管理有限公司                   公司参股股东,同一控制人控制的企业 68908499-5本企业的其他关联方情况的说明5、关联方交易(1)采购商品、接受劳务情况表
                                                                                                                          单位: 元
                                                                         本期发生额                      上期发生额
                                             关联交易定价方                           占同类交                            占同类交
       关联方              关联交易内容
                                                 式及决策程序           金额          易金额的          金额              易金额的
                                                                                      比例(%)                           比例(%)出售商品、提供劳务情况表
                                                                                                                          单位: 元
                                                                         本期发生额                      上期发生额
                                             关联交易定价方                           占同类交                            占同类交
       关联方              关联交易内容
                                                 式及决策程序           金额          易金额的          金额              易金额的
                                                                                      比例(%)                           比例(%)(2)关联托管/承包情况公司受托管理/承包情况表
                                                                                   宝鼎重工股份有限公司 2013 半年度报告全文
                                                                                                                         单位: 元
                                                                                                                 本报告期确认的
    委托方/出包方 受托方/承包方名 受托/承包资产类                                             托管收益/承包收
                                                      受托/承包起始日 受托/承包终止日                            托管收益/承包
        名称            称                  型                                                 益定价依据
                                                                                                                     收益公司委托管理/出包情况表
                                                                                                                         单位: 元
    委托方/出包方 受托方/承包方名 受托/出包资产类                                             托管费/出包费定 本报告期确认的
                                                      委托/出包起始日 委托/出包终止日
        名称            称                  型                                                   价依据          托管费/出包费(3)关联租赁情况公司出租情况表
                                                                                                                         单位: 元
                                                                                           租赁收益定价依 本报告期确认的
    出租方名称        承租方名称         租赁资产种类     租赁起始日          租赁终止日
                                                                                                   据              租赁收益公司承租情况表
                                                                                                                         单位: 元
                                                                                                                 本报告期确认的
    出租方名称        承租方名称         租赁资产种类         租赁起始日      租赁终止日     租赁费定价依据
                                                                                                                     租赁费(4)关联担保情况
                                                                                                                         单位: 元
                                                                                                            担保是否已经履行
        担保方              被担保方             担保金额             担保起始日         担保到期日
                                                                                                                    完毕(5)关联方资金拆借
                                                                                                                         单位: 元
          关联方                 拆借金额                    起始日                   到期日                      说明拆入拆出(6)关联方资产转让、债务重组情况
                                                                                                                         单位: 元
                                                                            本期发生额                      上期发生额
                   关联交易                       关联交易定价原                       占同类交                          占同类交
       关联方                   关联交易内容
                     类型                               则                 金额        易金额的           金额           易金额的
                                                                                       比例(%)                         比例(%)
                                                                       宝鼎重工股份有限公司 2013 半年度报告全文(7)其他关联交易6、关联方应收应付款项上市公司应收关联方款项
                                                                                                        单位: 元
                                                          期末                              期初
       项目名称               关联方
                                               账面余额          坏账准备        账面余额          坏账准备上市公司应付关联方款项
                                                                                                        单位: 元
           项目名称                       关联方                   期末金额                  期初金额九、股份支付1、股份支付总体情况:不适用2、以权益结算的股份支付情况:不适用3、以现金结算的股份支付情况:不适用4、以股份支付服务情况:不适用5、股份支付的修改、终止情况:不适用十、或有事项1、未决诉讼或仲裁形成的或有负债及其财务影响
    公司委托浙江省长城建设集团股份有限公司建设办公楼和员工食堂,其中办公楼的合同总金额1,408万元,食堂的合同金额为175万。在合同执行过程中,双方因合同外增加工作量、工程延期、工程造价及对方公司未能提供工程质量合格文件等问题产生纠纷。浙江省长城建设集团股份有限公司提起诉讼,要求公司支付合同外工程款5,140,488元。公司已就对方公司工程延期、未能提供工程质量合格文件等问题提起反诉,目前案件尚在审理中。
    根据法院聘请的第三方造价咨询公司(浙江天健工程造价咨询有限公司)出具的《办公楼主体工程造价司法鉴定报告》,办公楼主体工程可判定部分金额为人民币16,936,724元,不可判定即争议部分金额为216,949元;根据其出具的《钢结构食堂工程造价司法鉴定报告》,食堂工程可判定部分金额为1,847,945元,不可判定部分金额为95,989元。争议金额需要法院判定,截止2012年12月31日,法院尚未判决。
    根据谨慎性原则,公司已将办公楼主体工程的可判定部分金额和不可判定部分金额合计17,153,673.00元与合同金额1,408万元的差额3,073,673.00元,将食堂工程的可判定部分金额和不可判定部分金额合计1,943,934.00元与合同金额175万元的差额193,934.00元补确认固定资产原值和应付账款。2、为其他单位提供债务担保形成的或有负债及其财务影响其他或有负债及其财务影响
                                                                    宝鼎重工股份有限公司 2013 半年度报告全文
    本期无为其他单位提供债务担保形成的或有负债及其财务影响。十一、承诺事项1、重大承诺事项
        本期无需要披露的承诺事项。2、前期承诺履行情况
    无前期承诺及履行情况十二、资产负债表日后事项1、重要的资产负债表日后事项说明
                                                                                                  单位: 元
                                                       对财务状况和经营成果的影
            项目                      内容                                         无法估计影响数的原因
                                                                 响数2、资产负债表日后利润分配情况说明
                                                                                                  单位: 元
    拟分配的利润或股利                                                                                     0.00
    经审议批准宣告发放的利润或股利                                                                         0.003、其他资产负债表日后事项说明无十三、其他重要事项1、非货币性资产交换无2、债务重组无
                                                                     宝鼎重工股份有限公司 2013 半年度报告全文3、企业合并无4、租赁无5、期末发行在外的、可转换为股份的金融工具无6、以公允价值计量的资产和负债
                                                                                                   单位: 元
                                        本期公允价值变动 计入权益的累计公
           项目       期初金额                                              本期计提的减值     期末金额
                                              损益         允价值变动金融资产
    上述合计                         0.00                                                                     0.00
    金融负债                         0.00                                                                     0.007、外币金融资产和外币金融负债
                                                                                                   单位: 元
                                        本期公允价值变动 计入权益的累计公
           项目       期初金额                                              本期计提的减值     期末金额
                                              损益          允价值变动金融资产
    金融资产小计                     0.00                                                                     0.00
    金融负债                         0.00                                                                     0.008、年金计划主要内容及重大变化无
                                                                                        宝鼎重工股份有限公司 2013 半年度报告全文9、其他十四、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                                   单位: 元
                                                   期末数                                                  期初数
                               账面余额                       坏账准备                    账面余额                           坏账准备
            种类
                                            比例                             比例                       比例                             比例
                              金额                          金额                        金额                            金额
                                             (%)                             (%)                        (%)                              (%)按组合计提坏账准备的应收账款
                                            99.58
    账龄分析法              111,640,808.97                     8,937,181.42      8.05% 111,499,627.74 99.29%               7,641,505.27      6.85%
                                                  %
                                            99.58
    组合小计                111,640,808.97                     8,937,181.42      8.05% 111,499,627.74 99.29%               7,641,505.27      6.85%
                                                  %单项金额虽不重大但单
    项计提坏账准备的应收          468,089.00 0.42%              468,089.00       100%       799,517.11      0.71%            799,517.11      100%账款
    合计                    112,108,897.97 --                  9,405,270.42 --          112,299,144.85 --                  8,441,022.38 --应收账款种类的说明期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                   单位: 元
                                     期末数                                                             期初数
                        账面余额                                                         账面余额
    账龄
                                            比例           坏账准备                                             比例           坏账准备
                       金额                                                            金额
                                            (%)                                                                 (%)1 年以内
    其中:         --                      --             --                     --                            --           --
    1 年以内                96,517,557.60 86.46%                4,825,877.88                 102,609,794.89 92.02%                   5,130,489.741 年以内小
                        96,517,557.60 86.46%                4,825,877.88                 102,609,794.89 92.02%                   5,130,489.74计
    1至2年                  12,576,317.00 11.26%                2,515,263.40                   6,456,336.34         5.79%            1,291,267.27
                                                                                  宝鼎重工股份有限公司 2013 半年度报告全文
    2至3年                   1,901,788.47     1.7%         950,894.24                   2,427,496.51    2.18%           1,213,748.26
    3 年以上                   645,145.90   0.58%          645,145.90                       6,000.00    0.01%                     6,000.00
    合计                   111,640,808.97     --          8,937,181.42                111,499,627.74        --          7,641,505.27组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                          单位: 元
       应收账款内容           账面余额                    坏账准备                计提比例(%)                 计提理由
                                                                                                         法院已判,预计难以收
    南通惠港造船有限公司                  468,089.00                468,089.00                       100%
                                                                                                         回
    合计                                  468,089.00                468,089.00              --                          --(2)本报告期转回或收回的应收账款情况
                                                                                                                          单位: 元
                                                                             转回或收回前累计已计
        应收账款内容         转回或收回原因        确定原坏账准备的依据                                       转回或收回金额
                                                                                  提坏账准备金额无期末单项金额重大或虽不重大但单独进行减值测试的应收账款坏账准备计提
                                                                                                                          单位: 元
       应收账款内容           账面余额                      坏账金额              计提比例(%)                    理由单项金额不重大但按信用风险特征组合后该组合的风险较大的应收账款的说明(3)本报告期实际核销的应收账款情况
                                                                                                                          单位: 元
                                                                                                              是否因关联交易产
       单位名称        应收账款性质            核销时间                核销金额              核销原因
                                                                                                                         生无应收账款核销说明
    本期无实际核销的应收账款。(4)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                          单位: 元
            单位名称                               期末数                                          期初数
                                                                                  宝鼎重工股份有限公司 2013 半年度报告全文
                                      账面余额            计提坏账金额               账面余额                计提坏账金额无(5)金额较大的其他的应收账款的性质或内容
    本期无金额较大的其他的应收账款(6)应收账款中金额前五名单位情况
                                                                                                                       单位: 元
                                                                                                      占应收账款总额的比例
         单位名称            与本公司关系                  金额                       年限
                                                                                                                 (%)
    江苏安泰动力机械有限公司 非关联方                          11,267,520.20 1 年以内                                       10.05%
    常熟美达船舶配件有限公司 非关联方                           7,145,138.80 1 年以内                                         6.37%
    平湖中州重型机械有限公司 非关联方                           6,945,200.70 1-2 年(含 1 年以内)                            6.2%浙江扬帆通用机械制造有限
                           非关联方                         5,942,761.50 1 年以内                                         5.3%公司
    中船江南重工股份有限公司 非关联方                           5,714,153.00 1 年以内                                         5.1%
           合计                    --                      37,014,774.20               --                               33.02%(7)应收关联方账款情况
                                                                                                                       单位: 元
         单位名称                 与本公司关系                             金额                   占应收账款总额的比例(%)无(8)不符合终止确认条件的应收账款的转移金额为 0.00 元。(9)以应收款项为标的资产进行资产证券化的,需简要说明相关交易安排2、其他应收款(1)其他应收款
                                                                                                                       单位: 元
                                                 期末数                                             期初数
                                 账面余额                   坏账准备                   账面余额                坏账准备
           种类
                                             比例                      比例                       比例                    比例
                               金额                        金额                       金额                    金额
                                                 (%)                     (%)                       (%)                     (%)按组合计提坏账准备的其他应收款
                                                                                          宝鼎重工股份有限公司 2013 半年度报告全文
                                                                                  34.11                                                       26.33
    账龄分析法                       3,047,681.24 100%              1,039,536.41                 2,894,272.26 100%                   761,967.72
                                                                                     %                                                           %
                                                                                  34.11                                                       26.33
    组合小计                         3,047,681.24 100%              1,039,536.41                 2,894,272.26 100%                   761,967.72
                                                                                     %                                                           %
    合计                             3,047,681.24 --                1,039,536.41 --              2,894,272.26 --                     761,967.72 --其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                         单位: 元
                                      期末数                                                                 期初数
                         账面余额                                                          账面余额
       账龄
                                             比例           坏账准备                                              比例            坏账准备
                        金额                                                              金额
                                             (%)                                                                  (%)1 年以内
    其中:          --                      --           --                      --                              --           --
    1 年以内                  339,253.79 11.13%                      16,962.69                 2,103,366.51 72.67%                         105,168.33
    1 年以内小计              339,253.79 11.13%                      16,962.69                 2,103,366.51 72.67%                         105,168.33
    1至2年                   2,004,000.00 65.76%                    400,800.00                       27,378.30        0.95%                   5,475.66
    2至3年                    165,307.45         5.42%               82,653.73                   224,407.45           7.75%                 112,203.73
    3 年以上                  539,120.00 17.69%                     539,120.00                   539,120.00 18.63%                         539,120.00
    合计                     3,047,681.24         --              1,039,536.41                 2,894,272.26            --                  761,967.72组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期转回或收回的其他应收款情况
                                                                                                                                         单位: 元
                                                                                     转回或收回前累计已计
       其他应收款内容          转回或收回原因             确定原坏账准备的依据                                                 转回或收回金额
                                                                                          提坏账准备金额期末单项金额重大或虽不重大但单独进行减值测试的其他应收账款坏账准备计提
                                                                                                                                         单位: 元
                                                                                        宝鼎重工股份有限公司 2013 半年度报告全文
    应收账款内容               账面余额                     坏账金额                    计提比例(%)               理由单项金额不重大但按信用风险特征组合后该组合的风险较大的其他应收款的说明(3)本报告期实际核销的其他应收款情况
                                                                                                                           单位: 元
    单位名称            其他应收款性质           核销时间              核销金额              核销原因       是否因关联交易产生(4)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况
                                                                                                                           单位: 元
                                                         期末数                                          期初数
             单位名称
                                            账面余额              计提坏账金额                账面余额            计提坏账金额(5)金额较大的其他应收款的性质或内容(6)其他应收款金额前五名单位情况
                                                                                                                           单位: 元
                                                                                                          占其他应收款总额的比
      单位名称                与本公司关系                    金额                          年限
                                                                                                                   例(%)杭州市余杭区人民法院
                          非关联方                                1,513,991.00 1-2 年(含 1 年以内)                        49.68%塘栖人民法庭
    北京异辉机电有限公司 非关联方                                       527,150.00 3 年以上                                     17.30%
    杭州港华燃气有限公司 非关联方                                       500,000.00 1-2 年                                       16.41%
    舞阳钢铁有限责任公司 非关联方                                       165,307.45 2-3 年                                        5.42%杭州余杭区宝鼎小额代
                          非关联方                                  102,405.00 1 年以内                                      3.36%款股份有限公司
        合计                         --                           2,808,853.45               --                             92.17%(7)其他应收关联方账款情况
                                                                                                                           单位: 元
        单位名称                          与本公司关系                           金额               占其他应收款总额的比例(%)(8)不符合终止确认条件的其他应收款项的转移金额为 0.00 元。(9)以其他应收款项为标的资产进行资产证券化的,需简要说明相关交易安排
    不适用
                                                                                   宝鼎重工股份有限公司 2013 半年度报告全文3、长期股权投资
                                                                                                                       单位: 元
                                                                                      在被投资
                                                                           在被投资 单位持股
                                                                在被投资
    被投资单                                                                   单位表决 比例与表                本期计提 本期现金
           核算方法 投资成本 期初余额 增减变动 期末余额 单位持股                                 减值准备
    位                                                                     权比例 决权比例                 减值准备    红利
                                                                比例(%)
                                                                             (%)      不一致的
                                                                                        说明杭州联舟
                      5,234,724 5,234,724          5,234,724
    船舶机械 成本法                                                    100%       100% 无                0.00       0.00       0.00
                            .62       .62                .62有限公司杭州宝鼎
    废金属回              500,000.0 500,000.0          500,000.0
           成本法                                                  100%       100% 无                0.00       0.00       0.00
    收有限公                     0         0                    0司
                      5,734,724 5,734,724          5,734,724
    合计           --                                                  --         --         --          0.00       0.00       0.00
                            .62       .62                .62长期股权投资的说明
    长期股权投资中,被投资单位为公司的全资子公司。4、营业收入和营业成本(1)营业收入
                                                                                                                       单位: 元
              项目                              本期发生额                                        上期发生额
    主营业务收入                                                     85,675,884.15                                  190,268,838.47
    其他业务收入                                                      6,392,161.74                                    3,276,274.59
    合计                                                             92,068,045.89                                  193,545,113.06
    营业成本                                                         72,689,672.29                                  147,114,165.97(2)主营业务(分行业)
                                                                                                                       单位: 元
                                               本期发生额                                         上期发生额
           行业名称
                                    营业收入                营业成本                   营业收入                营业成本
    工业                                   85,675,884.15             66,768,088.79           190,268,838.47         144,108,414.50
    合计                                   85,675,884.15             66,768,088.79           190,268,838.47         144,108,414.50
                                                                              宝鼎重工股份有限公司 2013 半年度报告全文(3)主营业务(分产品)
                                                                                                                        单位: 元
                                               本期发生额                                         上期发生额
         产品名称
                                    营业收入                营业成本                 营业收入                  营业成本
    船舶配套大型铸锻件                    59,283,413.47           45,634,246.87            148,763,478.79           110,826,441.77
    电力配套大型铸锻件                    13,594,123.77           11,664,225.35             20,487,562.57               17,086,545.85
    工程机械配套大型铸锻件                10,007,275.09            7,802,734.35             17,334,616.06               13,878,995.11
    石化配套大型铸锻件                     2,791,071.82            1,666,882.22              3,683,181.05                2,316,431.77
    合计                                  85,675,884.15           66,768,088.79            190,268,838.47           144,108,414.50(4)主营业务(分地区)
                                                                                                                        单位: 元