凤凰网首页 手机凤凰网

凤凰卫视
  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
  • [亚太] 上证指数 2319.12 (1.00%) 深证成指 9466.14 1.78% 恒生指数 19664.10 -1.06% 台北 7233.69 0.17% 韩国 1964.83 0.39%
  • [亚太] 日经 8841.22 -0.09% 澳大利亚 4348.48 0.45% 新西兰 3294.64 0.40% 印度孟买 17234.00 0.92% 新加坡 2916.26 0.75%
  • [美洲] 道琼斯 12660.50 -0.58% 纳斯达克 2816.55 0.40% 标普500 1316.33 -0.16% 加拿大 12466.50 0.02% 巴西 62904.20 -0.08%
  • [欧洲] 英国富时 5733.45 -1.07% 法国CAC 3318.76 -1.32% 德国DAX 6511.98 -0.43% 俄罗斯 1508.04 -0.44% Stoxx50 2436.62 -0.97%
  • [其他] 纽约原油 99.70 0.00% 纽约黄金 1738.40 0.00% 人民币/美元 6.33 0.00% 美元指数 78.83 0.00% 基金指数 3782.30 1.37%
免费注册
宝鼎科技(002552)公告正文

宝鼎重工:2014年半年度报告

公告日期 2014-08-26
股票简称:宝鼎科技 股票代码:002552
                          宝鼎重工股份有限公司 2014 年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)
      2014 年半年度报告
          证券简称:宝鼎重工
          证券代码:002552
         披露日期:2014 年 8 月 26 日
                                                     宝鼎重工股份有限公司 2014 年半年度报告全文
                        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。
    除下列董事外,其他董事亲自出席了审议本次半年报的董事会会议
    未亲自出席董事姓名   未亲自出席董事职务   未亲自出席会议原因          被委托人姓名
        辛金国              独立董事             因公出差                    朱杭
    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)付梅蕾声明: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 2014 年半年度报告全文
                                                                   目录第一节 重要提示、目录和释义 ........................................................................................................ 5第二节 公司简介 ................................................................................................................................ 7第三节 会计数据和财务指标摘要 .................................................................................................... 9第四节 董事会报告 .......................................................................................................................... 19第五节 重要事项 .............................................................................................................................. 23第六节 股份变动及股东情况 .......................................................................................................... 27第七节 优先股相关情况 .................................................................................................................. 27第八节 董事、监事、高级管理人员情况 ...................................................................................... 28第九节 财务报告 .............................................................................................................................. 29第十节 备查文件目录 .................................................................................................................... 108
                                                         宝鼎重工股份有限公司 2014 年半年度报告全文
                                      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
    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   中华人民共和国证券法
    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   2014 年 1 月 1 日-2014 年 6 月 30 日
    ABS                          指   美国船级社
    CCS                          指   中国船级社
    元、万元                     指   人民币元、人民币万元
                                                                       宝鼎重工股份有限公司 2014 年半年度报告全文
                                          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                             浙江省杭州市余杭区塘栖镇工业园区内 浙江省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 2013 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 2013 年年报。
                                                                     宝鼎重工股份有限公司 2014 年半年度报告全文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 2013 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2014 年 5 月 15 日,公司 2013 年度股东大会审议通过《关于公司 2013 年度利润分配预案的议案》,该利润分配方案于 2014年 5 月 29 日实施完毕,公司总股本由 1.5 亿股增至 3 亿股。根据股本变动情况,公司办理了工商变更登记,注册资本由 1.5亿元变更为 3 亿元整。
                                                                  宝鼎重工股份有限公司 2014 年半年度报告全文
                           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               上年同期              本报告期比上年同期增减
    营业收入(元)                                131,313,916.80            89,489,070.85                     46.74%
    归属于上市公司股东的净利润(元)                6,077,880.29             7,119,923.75                     -14.64%归属于上市公司股东的扣除非经常性损
                                                3,997,145.33             6,600,102.25                     -39.44%益的净利润(元)
                                                                                         净流入额减少
    经营活动产生的现金流量净额(元)              -15,573,608.37            -9,961,418.90
                                                                                        5,612,189.47 元
    基本每股收益(元/股)                                   0.02                     0.02                      0.00%
    稀释每股收益(元/股)                                   0.02                     0.02                      0.00%
    加权平均净资产收益率                                   0.76%                   0.88%                       -0.12%
                                                                                        本报告期末比上年度末增
                                          本报告期末              上年度末
                                                                                                    减
    总资产(元)                                  900,040,999.88           869,897,788.06                      3.47%
    归属于上市公司股东的净资产(元)              801,633,601.00           803,055,720.71                      -0.18%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照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□ 适用 √ 不适用公司报告期不存在按照国际会计准则与按照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。2、同时按照境外会计准则与按照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□ 适用 √ 不适用公司报告期不存在按照境外会计准则与按照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。三、非经常性损益项目及金额√ 适用 □ 不适用
                                                                                                          单位:元
                        项目                                    金额                            说明
                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文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
                                                                      2,229,220.00一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                                   224,695.28
    减:所得税影响额                                                       373,180.32
    合计                                                                  2,080,734.96             --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 √ 不适用公司报告期不存在将根据《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、列举的非经常性损益项目界定为经常性损益的项目的情形。
                                                    宝鼎重工股份有限公司 2014 年半年度报告全文
                               第四节 董事会报告一、概述
    报告期全球船舶市场需求回升,根据中国船舶工业行业协会的统计,2013年新接船舶订单6984万载重吨,同比增长242%,全球占比47.9%,以载重吨计算,继续保持全球第一;2014年承接新船订单4080万载重吨,同比增长78.2%。
    受上半年开工船增加的影响,船舶配套产品订单出现恢复性增长,根据船舶工业行业协会统计,上半年承接中低速柴油机按功率计算同比增长132%,螺旋桨、低速机曲轴等产品同比实现增长。
       受益于下游船舶市场需求的回暖以及公司积极的市场开拓,2014年上半年公司订单量同比大幅上升,报告期内公司实现营业总收入13,131万元,同比增长46.74%;但是由于公司―年产2,000套起重机吊钩总成建设项目‖以及―年精加工20,000吨大型铸锻件建设项目‖的陆续完工投产,公司上半年固定资产折旧额同比大幅增加,同时随着募集资金使用,上半年财务利息收入同比大幅下降,受此影响,报告期工业实现净利润607.79万元,同比下降14.64%。
       报告期内,公司紧紧围绕既定的发展战略及2014年具体经营计划稳步开展、推进各项工作。
       抓住下游行业回暖机会,加强市场拓展。报告期,下游船舶行业回暖,给上游船舶配套公司带来机会,公司销售团队积极开拓市场,在原有客户基础上,深化与重点客户的战略合作,多渠道争取优质新客户。2014年上半年,公司接单量同比大幅增长。其中船用柴油机配件新接订单量增幅最明显,2014年上半年中低速柴油机配件的新接订单金额已经超过2013年全年。
       建设海工平台半圆板项目,拓展海工市场。 2014上半年,海工平台半圆板项目主体设备安装调试完成,试制产品获得ABS和CCS船级社的认可。另外,公司在传统轴承座、主动齿轮基础上,开发了平台用轴承箱配件、推力器配件等,进一步增加了海工装备的产品品类。
       完成军工认证。报告期公司已获得《武器装备质量管理体系认证证书》、《三级保密资格单位证书》及《武器装备科研生产许可证》,具备了从事许可范围内武器装备科研生产活动的资格。
       依托募投项目的完工投产进行产品结构转型。凭借公司多年铸锻件生产研发经营,依托
                                                                   宝鼎重工股份有限公司 2014 年半年度报告全文募投项目的投产,试制完成13.328米螺旋桨轴、16米中间轴、19.95米大型螺旋桨轴、大型电机用转子、定子及油缸缸体等一系列产品,并获得客户认可进一步加强了国内外知名企业的合作。
        压力容器用产品许可申请通过。公司向国家压力容器标准化委员会提交了特种设备(压力管道元件)的许可申请后,于2014年1月份获得现场审核通过,并在4月份取得全国锅炉压力容器标准化技术委员会颁发的压力容器用钢锻件产品安全注册证书,具备了在规定安全注册单元和对应钢号的承压设备用钢锻件的生产资质。
        重视研发投入,提升技术水平。报告期内,公司持续研发投入,坚持专利申请与研发同步,通过专利保护,形成技术保护网,保证与专利相关的产品市场效益最大化,增强公司综合竞争实力。本报告期,公司新申报发明专利1项,申报实用新型专利2项,8月份新申报专利7项;报告期内获得国家知识产权局授权的专利2项,还有2项专利在受理过程中。截至报告期末,公司拥有国家知识产权局授权的20项专利,其中发明专利6项,实用新型专利14项。二、主营业务分析概述
       受益于下游船舶市场需求的回暖以及公司积极的市场开拓,2014年上半年公司订单量同比大幅上升,报告期内公司实现营业总收入13,131万元,同比增长46.74%,随着订单增加,同时募投项目全部投产,折旧增加,导致营业成本上升。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
                                                                                         主要系本期订单增多,销
    营业收入                   131,313,916.80     89,489,070.85                    46.74%
                                                                                         售增加所致
    营业成本                   110,271,846.18     68,728,461.61                    60.45% 主要系本期销售增加所致
    销售费用                     1,693,353.78      1,635,149.66                     3.56%
    管理费用                    15,871,702.03     12,569,770.40                    26.27%
                                                                                         主要系募集资金大量使
    财务费用                      -401,910.81     -2,824,059.87                    -85.77%
                                                                                         用,定期存款减少所致
    所得税费用                     915,616.25      1,305,940.40                    -29.89%
    经营活动产生的现金         -15,573,608.37     -9,961,418.90 同比减少 5,612,189.47 元     主要系本期以票据形式回
                                                            宝鼎重工股份有限公司 2014 年半年度报告全文
    流量净额                                                                         收的应收账款增加所致
    投资活动产生的现金                                                               主要系与资产相关的政府
                     -18,609,699.66   -42,991,057.42 同比增加 24,381,357.76 元
    流量净额                                                                         补贴增加所致
                                                                                 主要系 2013 年度利润分
                                                                                 配在本期内实施完毕,筹资活动产生的现金
                      -7,500,000.00    -3,975,000.00 同比减少 3,525,000.00 元    2012 年度利润分配中自流量净额
                                                                                 派股东的红利于去年第三
                                                                                 季度派发所致
                                                                                 主要系应收违约金收回所
    其他应收款              993,328.83      3,067,229.10                   -67.61%
                                                                                 致
                                                                                 主要系本期订单量增加所
    存货                 164,775,951.99   118,395,279.35                    39.17%
                                                                                 致
                                                                                 主要系去年购买的理财产
    其他流动资产          18,714,723.11    50,000,000.00                   -62.57%
                                                                                 品到期所致
                                                                                 主要系建募投项目完工转
    固定资产             411,614,957.86   281,273,989.04                    46.34%
                                                                                 入固定资产所致
                                                                                 主要系建募投项目完工全
    在建工程              38,097,138.51   177,055,879.35                   -78.48%
                                                                                 部转入固定资产所致
                                                                                 主要系订单增加,以票据
    应付票据               8,000,000.00
                                                                                 形式支付货款增加所致
                                                                                 主要系本期订单量增加,
    预收账款               7,147,293.22     4,197,159.76                    70.29%
                                                                                 新客户增加所致
                                                                                 主要系本期增值税留抵税
    应交税费               3,790,159.86   -13,593,402.30                  -127.88% 科目调至其他流动资产所
                                                                                 致
    递延所得税负债                             37,216.67                  -100.00% 主要系应收息减少所致
                                                                                 主要系本期收到与资产相
    其他非流动负债        13,786,880.00     8,150,900.00                    69.15% 关的政府补助同比增加所
                                                                                 致
                                                                                 主要系本期资本公积转增
    实收资本             300,000,000.00   150,000,000.00                   100.00%
                                                                                 实收资本所致
                                                                                 主要系本期资本公积转增
    资本公积             340,372,913.97   490,372,913.97                   -30.59%
                                                                                 实收资本所致
                                                                                 主要系增加收款力度,应
    资产减值损失            -253,770.16     1,202,762.22                  -121.10%
                                                                                 收款减少所致
                                                                                 主要系本期对外进行投
    投资收益                770,766.60
                                                                                 资,并确认投资收益所致
                                                                                 主要系本期收到政府财政
    营业外收入             2,555,436.00      732,090.00                    249.06%
                                                                                 补助同比增加所致
                                                                       宝鼎重工股份有限公司 2014 年半年度报告全文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2013年度报告中披露了2014年具体经营计划,通过立足传统业务、加快新产品新领域的开拓,以及加强研发投入等措施,调整客户结构和产品结构,积极推进公司转型升级。2014年上半年,公司逐步推进既定计划,详见董事会报告中概述内容。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                123,749,890.72   103,113,607.07       16.68%           44.44%         57.68%         -6.99%分产品船舶配套大型铸
                     99,055,460.49    82,157,780.79       17.06%           67.09%         84.07%         -7.65%锻件电力配套大型铸
                      7,162,428.86     6,125,755.83       14.47%          -47.31%        -45.74%         -2.48%锻件工程机械配套大
                     12,814,658.87    11,170,979.10       12.83%           28.05%         43.17%         -9.20%型铸锻件海工平台大型铸
                      4,717,342.50     3,659,091.35       22.43%           69.02%        119.52%        -17.85%锻件分地区
    国内                119,288,840.36   100,316,328.60       15.90%           42.43%         56.47%         -7.55%
    国外                  4,461,050.36     2,797,278.47       37.30%          131.64%        118.39%          3.81%四、核心竞争力分析报告期内,公司核心竞争力未发生变化。
                                                                                 宝鼎重工股份有限公司 2014 年半年度报告全文五、投资状况分析1、对外股权投资情况(1)对外投资情况√ 适用 □ 不适用
                                                              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
                              60,000,000.00                                          0.00 增加 60,000,000.00 元
                                                          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
                                              在余杭区范围内办理各项小额贷款,小杭州市余杭区宝鼎小额贷款股份有限公
                                              企业发展、管理、财务等咨询业务及其                                             30.00%司
                                              经批准的业务。(2)持有金融企业股权情况□ 适用 √ 不适用公司报告期未持有金融企业股权。(3)证券投资情况□ 适用 √ 不适用公司报告期不存在证券投资。2、委托理财、衍生品投资和委托贷款情况(1)委托理财情况√ 适用 □ 不适用
                                                                                                                        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
                                                         2013 年    2014 年
                                  保证收益                                    到期还本
    中国银行 无           否                         5,000 12 月 16 01 月 16                     5,000                  18.26      18.26
                                  -混合型                                     付息
                                                         日         日
    合计                                             5,000        --         --      --          5,000                  18.26      18.26
    委托理财资金来源                              自有资金
    逾期未收回的本金和收益累计金额                                                                                                      0
                                                                          宝鼎重工股份有限公司 2014 年半年度报告全文委托理财审批董事会公告披露日期(如
                                        2013 年 08 月 05 日有)委托理财审批股东会公告披露日期(如有)(2)衍生品投资情况□ 适用 √ 不适用公司报告期不存在衍生品投资。(3)委托贷款情况□ 适用 √ 不适用公司报告期不存在委托贷款。3、募集资金使用情况(1)募集资金总体使用情况√ 适用 □ 不适用
                                                                                                            单位:万元
    募集资金总额                                                                                                     45,916.8
    报告期投入募集资金总额                                                                                            1,513.8
    已累计投入募集资金总额                                                                                          45,863.92
    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                                                                                     0.00%
                                              募集资金总体使用情况说明
      截止 2014 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 32,450.71 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(其中包括使用超募资金产生的利息收入补充流动资金 303.23 万元),银行手续费等支出 0.08 万元。
      截止 2014 年 6 月 30 日,公司募集资金专用账户余额为 1,542.60 万元,募集资金余额应为 356.11 万元,差异 1,186.49万元,原因系收到银行存款利息收入 1,489.72 万元以及使用超募资金产生的利息收入补充流动资金 303.23 万元所致。(2)募集资金承诺项目情况√ 适用 □ 不适用
                                                                                                            单位:万元
                      是否已变                                         截至期末 项目达到                        项目可行
    承诺投资项目和超募               募集资金 调整后投 本报告期 截至期末                        本报告期 是否达到
                        更项目                                         投资进度 预定可使                        性是否发
       资金投向                  承诺投资 资总额 投入金额 累计投入                          实现的效 预计效益
                       (含部分                                           (3)=   用状态日                       生重大变
                                                                             宝鼎重工股份有限公司 2014 年半年度报告全文
                         变更)      总额       (1)              金额(2)     (2)/(1)        期    益                    化承诺投资项目
                                                                                      2014 年1.年精加工 20,000 吨
                        否        21,049.82 21,049.82      944 21,035.39    99.93% 03 月 18     -259.07 否        否大型铸锻件建设项目
                                                                                      日
                                                                                      2013 年2.年产 2,000 套起重机
                        否        12,390.21 12,390.21    569.8 12,048.45    97.24% 12 月 24     -257.36 否        否吊钩总成建设项目
                                                                                      日
    承诺投资项目小计             --   33,440.03 33,440.03   1,513.8 33,083.84     --           --   -516.43      --        --超募资金投向
    归还银行贷款(如有)         --                                    3,000 100.00%           --    --          --        --
    补充流动资金(如有)         --                                 9,780.08 100.00%           --    --          --        --
    超募资金投向小计             --                                12,780.08      --           --                --        --
    合计                         --   33,440.03 33,440.03   1,513.8 45,863.92     --           --   -516.43      --        --
                        公司募投项目―年精加工 20,000 吨大型铸锻件建设项目‖因设备供应商延期交货影响设备的安装、调未达到计划进度或预
                        试进度,导致未能按计划进度如期完工,该项目已于 2014 年 3 月完工投产,转入固定资产核算;―年计收益的情况和原因
                        产 2,000 套起重机吊钩总成建设项目‖因设备供应商延期交货影响设备的安装、调试进度,导致未能(分具体项目)
                        按计划进度如期完工,该项目已于 2013 年 12 月完工投产,转入固定资产核算.项目可行性发生重大
                        无变化的情况说明
                        适用超募资金的金额、用途
                        公司超募资金 12,476.77 万元,超募资金产生的利息收入 370.87 万元,期末剩余超募资金 67.60 万元。及使用进展情况
                        本期无超募资金的使用情况。募集资金投资项目实
                        不适用施地点变更情况募集资金投资项目实
                        不适用施方式调整情况募集资金投资项目先
                        不适用期投入及置换情况用闲置募集资金暂时
                        不适用补充流动资金情况项目实施出现募集资
                        不适用金结余的金额及原因尚未使用的募集资金
                        公司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
                                                                              宝鼎重工股份有限公司 2014 年半年度报告全文(3)募集资金变更项目情况□ 适用 √ 不适用公司报告期不存在募集资金变更项目情况。(4)募集资金项目情况
            募集资金项目概述                                披露日期                                   披露索引关于 2014 年半年度募集资金存放与实际
                                            2014 年 08 月 26 日                       详见公司指定信息披露媒体巨潮资讯网使用情况的专项报告4、主要子公司、参股公司分析√ 适用 □ 不适用主要子公司、参股公司情况
                                                                                                                         单位:元
              公司类   所处行    主要产品或
    公司名称                                        注册资本         总资产      净资产          营业收入      营业利润       净利润
                  型        业      服务杭州宝鼎
                       普通机 生产性废旧废金属回
             子公司    械制造 金属(废铁、 500,000.00         2,586,279.66   1,873,373.32    9,091,974.40 -526,927.33 -521,921.51收有限公
                       业        废钢)回收司
                                 铸钢件、铸铁
    杭州联舟               普通机
                                 件、服装、手
    船舶机械     子公司    械制造                   2000,000.00 33,092,074.36 27,655,153.88 17,125,100.43         6,624.26      1,167.39
                                 套、模具生
    有限公司               业
                                 产、销售5、非募集资金投资的重大项目情况√ 适用 □ 不适用
                                                                                                                   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
                                                                    实际投入金额关于投资设立杭州
                                                                                                           按照权益法计算,本市余杭区宝鼎小额
                                    9,000                 6,000               6,000                 66.67% 期投资收益额 77.08贷款股份有限公司
                                                                                                           万元的项目
    合计                                9,000                 6,000               6,000            --                  --临时公告披露的指定网站查询日期(如
                                            2014 年 02 月 18 日有)临时公告披露的指定网站查询索引(如 巨潮资讯网于 2014 年 2 月 18 日披露的《关于投资设立宝鼎小额贷款股份有限公
                                                                         宝鼎重工股份有限公司 2014 年半年度报告全文
    有)                                  司的进展公告》六、对 2014 年 1-9 月经营业绩的预计2014 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2014 年 1-9 月归属于上市公司股东的净利润变
                                                                     -15.00%     至                        15.00%动幅度2014 年 1-9 月归属于上市公司股东的净利润变
                                                                        788.49   至                       1,066.79动区间(万元)2013 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                            927.64元)
                                               虽然 2014 年订单回升明显,但是募投项目完工,折旧金额大幅增加,新项
    业绩变动的原因说明                             目完工初期尚不能体现效益;另外随着募集资金使用,存款下降,利息收
                                               入同比下降七、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□ 适用 √ 不适用八、董事会对上年度“非标准审计报告”相关情况的说明□ 适用 √ 不适用九、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
    2014年4月22日,公司第二届董事会第十次会议拟定2013年度利润分配方案,并提交公司2013年度股东大会审议。2014年5月15日召开的2013年度股东大会,审议通过了《关于公司2013年度利润分配预案》的议案,以截至2013年12月31日公司总股本15,000万股为基数,向全体股东每10股派发现金股利人民币0.5元(含税),合计派发现金红利750万元(含税);同时以资本公积转增股本,以15,000万股为基数,向全体股东每10股转增10股,共计转增15,000万股,转增后总股本增加至30,000万股。
    公司董事会认真执行股东大会的决议,办理上述利润分配事项。上述利润分配方案已于2014年5月29日实施完毕。
                                               现金分红政策的专项说明
    是否符合公司章程的规定或股东大会决议的要求:                是
    分红标准和比例是否明确和清晰:                              是
    相关的决策程序和机制是否完备:                              是
    独立董事是否履职尽责并发挥了应有的作用:                    是中小股东是否有充分表达意见和诉求的机会,其合法权益是
                                                            是否得到了充分保护:
                                                                     宝鼎重工股份有限公司 2014 年半年度报告全文现金分红政策进行调整或变更的,条件及程序是否合规、透
                                                       报告期内,现金分红政策未进行调整或变更明:十、本报告期利润分配或资本公积金转增股本预案□ 适用 √ 不适用公司计划半年度不派发现金红利,不送红股,不以公积金转增股本。十一、报告期内接待调研、沟通、采访等活动登记表√ 适用 □ 不适用
                                                                                        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
                                                                                        公司业绩支撑点及未来发
    2014 年 03 月 03 日 公司四楼会议室   实地调研       机构             国海证券
                                                                                        展战略
                                                                     长江证券、银华基 公司长远发展战略及宝鼎
    2014 年 03 月 14 日 公司四楼会议室   实地调研       机构
                                                                     金、华宝兴业基金 万企集团业务开展情况
                                                                                        公司未来业务结构、军工
    2014 年 03 月 14 日 公司董秘办公室   实地调研       机构             财通证券           认证及宝鼎小贷情况、海
                                                                                        工市场前景
                                                                     工银瑞信、华夏基 公司未来发展规划、新项
    2014 年 03 月 18 日 公司董秘办公室   实地调研       机构             金、国海证券、天 目的投产对研发费用的影
                                                                     弘基金             响
                                                                     国海证券、富国基 公司未来业务增长点及船
    2014 年 04 月 29 日 公司董秘办公室   实地调研       机构
                                                                     金                 舶制造业景气度
                                                                     长江证券、工银瑞 公司最近业绩情况及对外
    2014 年 05 月 13 日 公司董秘办公事   实地调研       机构
                                                                     信                 投资打算
                                                                                        企业未来发展规划、募投
                                                                     道杰资本、金永信
                                                                                        项目投产对公司效益的影
                                                                     投资、财通证券、
    2014 年 05 月 15 日 公司五楼会议室   实地调研       机构                                响、下一步资本运作计划、
                                                                     渤海证券、宏源证
                                                                                        海工市场开拓、军工认证
                                                                     券、湛银投资
                                                                                        及小贷公司运转情况
                                                                                        公司目前业务状况和竞争
                                                                                        优势、海工平台半圆板项
    2014 年 06 月 18 日 公司四楼会议室   实地调研       机构             兴业证券
                                                                                        目前景、公司未来发展战
                                                                                        略
                                                                                        公司目前订单、海工方向
                                                                     华宝兴业、长江证
    2014 年 06 月 24 日 公司四楼会议室   实地调研       机构                                发展思路、产品结构变化
                                                                     券、中邮基金
                                                                                        及外延投资的打算
                                                                  宝鼎重工股份有限公司 2014 年半年度报告全文
                                        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□ 适用 √ 不适用公司报告期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□ 适用 √ 不适用公司报告期未收购资产。2、出售资产情况□ 适用 √ 不适用公司报告期未出售资产。3、企业合并情况□ 适用 √ 不适用公司报告期未发生企业合并情况。
                                             宝鼎重工股份有限公司 2014 年半年度报告全文六、公司股权激励的实施情况及其影响□ 适用 √ 不适用公司报告期无股权激励计划及其实施情况。七、重大关联交易1、与日常经营相关的关联交易□ 适用 √ 不适用公司报告期未发生与日常经营相关的关联交易。2、资产收购、出售发生的关联交易□ 适用 √ 不适用公司报告期未发生资产收购、出售的关联交易。3、共同对外投资的关联交易□ 适用 √ 不适用公司报告期未发生共同对外投资的关联交易。4、关联债权债务往来□ 适用 √ 不适用公司报告期不存在关联债权债务往来。5、其他重大关联交易□ 适用 √ 不适用公司报告期无其他重大关联交易。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□ 适用 √ 不适用公司报告期不存在托管情况。(2)承包情况□ 适用 √ 不适用
                                                                         宝鼎重工股份有限公司 2014 年半年度报告全文公司报告期不存在承包情况。(3)租赁情况□ 适用 √ 不适用公司报告期不存在租赁情况。2、担保情况□ 适用 √ 不适用公司报告期不存在担保情况。3、其他重大合同□ 适用 √ 不适用公司报告期不存在其他重大合同。4、其他重大交易□ 适用 √ 不适用公司报告期不存在其他重大交易。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√ 适用 □ 不适用
      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
                     公司控股股东、实际控制人朱 程序而产生债务纠纷或       2010 年 03
    股改承诺                                                                                长期           方均能严格遵
                     宝松、朱丽霞                潜在债务纠纷,使宝鼎重 月 08 日
                                                                                                       守上述承诺。
                                                 工遭受任何损失或受到
                                                 任何处罚的,本人愿承担
                                                 全部责任。收购报告书或权益变
                     不适用动报告书中所作承诺资产重组时所作承诺 不适用
                                                 均承诺:子公司股票上市
                     公司控股股东、实际控制人朱 之日起三十六个月内,不                  股票上市之日
                                                                                                       报告期内,承诺
    首次公开发行或再融 宝松、朱丽霞及其控制的圆鼎 转让或者委托他人管理         2010 年 03 起任职期间三
                                                                                                       方均能严格遵
    资时所作承诺         控股(现更名为宝鼎万企)、圆 其已直接或间接持有的     月 01 日     十六个月内及
                                                                                                       守上述承诺。
                     鼎投资                      公司股份,也不由公司回                 离职后半年内
                                                 购该部分股份。同时,朱
                                                                  宝鼎重工股份有限公司 2014 年半年度报告全文
                                           宝松、朱丽霞还承诺:除
                                           前述锁定期外,在任职期
                                           间每年转让的直接或间
                                           接持有的发行人股份不
                                           超过其所持有公司股份
                                           总数的百分之二十五;离
                                           职半年后,不转让其所持
                                           有的公司股份。
                                                                                                报告期内,承诺
                                           公司实际控制人朱宝松、
                                                                                                人均能严格遵
                                           朱丽霞出具了《关于避免                该承诺在发行
    其他对公司中小股东                                                  2010 年 03                  守上述承诺,没
                     朱宝松、朱丽霞        同业竞争的承诺函》,该                人存续期间有
    所作承诺                                                            月 08 日                    有从事与公司
                                           承诺在发行人存续期间                  效
                                                                                                存在同业竞争
                                           有效
                                                                                                的业务。
    承诺是否及时履行     是未完成履行的具体原因及下一步计划(如 不适用有)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□ 适用 √ 不适用公司报告期不存在处罚及整改情况。十二、其他重大事项的说明□ 适用 √ 不适用公司报告期不存在需要说明的其他重大事项。
                                                                                   宝鼎重工股份有限公司 2014 年半年度报告全文
                                      第六节 股份变动及股东情况一、股份变动情况
                                                                                                                        单位:股
                            本次变动前                          本次变动增减(+,-)                            本次变动后
                           数量        比例     发行新股      送股    公积金转股        其他        小计         数量      比例
    一、有限售条件股份      110,250,000 73.50%                             65,812,500 -44,437,500 21,375,000 131,625,000 43.88%
    其他内资持股        110,250,000                                    65,812,500 -44,437,500 21,375,000 131,625,000 43.88%
    其中:境内法人持股       22,500,000 15.00%                                           -22,500,000 -22,500,000                   0.00%
    境内自然人持股       87,750,000 58.50%                             65,812,500 -21,937,500 43,875,000 131,625,000 43.88%
    二、无限售条件股份       39,750,000 26.50%                             84,187,500     44,437,500 128,625,000 168,375,000 56.13%
    人民币普通股          39,750,000 26.50%                             84,187,500     44,437,500 128,625,000 168,375,000
    三、股份总数            150,000,000 100.00%                           150,000,000              0 150,000,000 300,000,000 100.00%股份变动的原因√ 适用 □ 不适用
    1、2014年2月25日,公司股东朱宝松、朱丽霞、宝鼎万企集团有限公司、杭州圆鼎投资管理有限公司持有的公司首次公开发行前已发行的股份解除限售并上市流通,详见公司公告(公告编号:2014-004)。
    2、2014年5月29日,公司2013年度利润分配方案实施完毕,总股本增至300,000,000股,详见公司公告(公告编号:2014-020).股份变动的批准情况√ 适用 □ 不适用
    公司2013年度利润分配方案已经2013年度股东大会审议通过。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
          财务指标                                2013 年度                                    2014 年第一季度
                                       变动前                   变动后                   变动前                变动后
    股本(股)                                150,000,000                300,000,000            150,000,000          300,000,000
    基本每股收益(元/股)                              0.08                      0.4                   0.02                 0.01
    稀释每股收益(元/股)                              0.08                     0.04                   0.02                 0.01
    归属于公司普通股股东的每股                         5.35                     2.68                   5.37                 2.69净资产(元/股)
                                                                            宝鼎重工股份有限公司 2014 年半年度报告全文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
    1、2014年2月25日,公司股东朱宝松、朱丽霞、宝鼎万企集团有限公司、杭州圆鼎投资管理有限公司持有的公司首次公开发行前已发行的股份解除限售并上市流通,详见公司公告(公告编号:2014-004),导致股本结构发生变化。
    2、2014年5月29日,公司2013年度利润分配方案实施完毕,总股本增至300,000,000股,详见公司公告(公告编号:2014-020),导致股本总数发生变化。二、公司股东数量及持股情况
                                                                                                                    单位:股
                                                              报告期末表决权恢复的优先
    报告期末普通股股东总数                               15,231                                                                 0
                                                              股股东总数
                                       持股 5%以上的股东或前 10 名股东持股情况
                                                                              持有有限售 持有无限售 质押或冻结情况
                                                报告期末持    报告期内增减
    股东名称            股东性质      持股比例                                 条件的股份 条件的股份
                                                  股数量        变动情况                                 股份状态    数量
                                                                                 数量         数量
    朱丽霞              境内自然人         43.50%   130,500,000 65,250,000.00      97,875,000 32,625,000
    朱宝松              境内自然人         15.00%    45,000,000 22,500,000.00      33,750,000   11,250,000宝鼎万企集团有
                    境内非国有法人      7.50%    22,500,000 11,250,000.00                   22,500,000限公司杭州圆鼎投资管
                    境内非国有法人      7.50%    22,500,000 11,250,000.00                   22,500,000理有限公司
    高建新              境内自然人          0.56%     1,684,800                                  1,684,800中国光大银行股份有限公司-中
    欧新动力股票型 其他                     0.47%     1,400,000                                  1,400,000证券投资基金(LOF)中国建设银行股份有限公司-农
    银汇理研究精选 其他                     0.41%     1,216,537                                  1,216,537灵活配置混合型证券投资基金中国工商银行股份有限公司-新
                    其他                0.35%     1,060,863                                  1,060,863华优选消费股票型证券投资基金
    中融国际信托有 其他                     0.33%     1,000,000                                  1,000,000
                                                                     宝鼎重工股份有限公司 2014 年半年度报告全文限公司-融享 1 号结构化证券投资集合资金信托交通银行股份有限公司-农银汇
    理低估值高增长 其他                  0.33%      998,600                                 998,600股票型证券投资基金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
    朱丽霞                                                               32,625,000 人民币普通股           32,625,000
    宝鼎万企集团有限公司                                                 22,500,000 人民币普通股           22,500,000
    杭州圆鼎投资管理有限公司                                             22,500,000 人民币普通股           22,500,000
    朱宝松                                                                11,250,000 人民币普通股          11,250,000
    高建新                                                                1,684,800 人民币普通股            1,684,800中国光大银行股份有限公司-中欧
    新动力股票型证券投资基金                                              1,400,000 人民币普通股            1,400,000(LOF)中国建设银行股份有限公司-农银
    汇理研究精选灵活配置混合型证                                          1,216,537 人民币普通股            1,216,537券投资基金中国工商银行股份有限公司-新华
                                                                      1,060,863 人民币普通股            1,060,863优选消费股票型证券投资基金中融国际信托有限公司-融享 1 号
                                                                      1,000,000 人民币普通股            1,000,000结构化证券投资集合资金信托交通银行股份有限公司-农银汇理
    低估值高增长股票型证券投资基                                              998,600 人民币普通股           998,600金前 10 名无限售流通股股东之间, 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,拥有圆以及前 10 名无限售流通股股东和 鼎投资 81.33%的股份。除上述股东关系外,公司未知前 10 名无限售流通股股东之间,前 10 名股东之间关联关系或一致 以及前 10 名无限售流通股股东和前 10 名股东之间是否存在关联关系或是否属于《上市
                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文
    行动的说明                       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。前十大股东参与融资融券业务股
                                 不适用东情况说明(如有)(参见注 4)公司股东在报告期内是否进行约定购回交易□ 是 √ 否公司股东在报告期内未进行约定购回交易。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 √ 不适用公司报告期控股股东未发生变更。实际控制人报告期内变更□ 适用 √ 不适用公司报告期实际控制人未发生变更。
                                            宝鼎重工股份有限公司 2014 年半年度报告全文
                           第七节 优先股相关情况一、报告期内优先股的发行与上市情况□ 适用 √ 不适用二、公司优先股股东数量及持股情况□ 适用 √ 不适用三、优先股回购或转换情况1、优先股回购情况□ 适用 √ 不适用2、优先股转换情况□ 适用 √ 不适用四、优先股表决权的恢复、行使情况□ 适用 √ 不适用五、优先股所采取的会计政策及理由□ 适用 √ 不适用
                                                                      宝鼎重工股份有限公司 2014 年半年度报告全文
                         第八节 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 2013 年年报。二、公司董事、监事、高级管理人员变动情况√ 适用 □ 不适用
    姓名           担任的职务          类型         日期                             原因
    陈衡雷          副总经理         解聘          2014 年 02 月 12 日 因个人身体原因提出辞职
                                                            宝鼎重工股份有限公司 2014 年半年度报告全文
                                   第九节 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                                      26,236,818.58                          67,894,784.00
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                      19,174,544.50                           8,678,900.97
    应收账款                                     102,780,227.31                         107,333,748.78
    预付款项                                       2,488,618.07                           1,204,470.96
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                                                                248,111.11
    应收股利
    其他应收款                                      993,328.83                            3,067,229.10
    买入返售金融资产
    存货                                         164,775,951.99                         118,395,279.35
    一年内到期的非流动资产
    其他流动资产                                  18,714,723.11                          50,000,000.00
    流动资产合计                                      335,164,212.39                         356,822,524.27
                                   宝鼎重工股份有限公司 2014 年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          60,770,766.60
    投资性房地产
    固定资产             411,614,957.86                        281,273,989.04
    在建工程              38,097,138.51                        177,055,879.35
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产              45,645,099.13                         46,342,881.67
    开发支出
    商誉
    长期待摊费用
    递延所得税资产         4,077,439.49                          3,169,126.83
    其他非流动资产         4,671,385.90                          5,233,386.90
    非流动资产合计           564,876,787.49                        513,075,263.79
    资产总计                 900,040,999.88                        869,897,788.06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               8,000,000.00
    应付账款              60,906,582.33                         61,510,342.47
    预收款项               7,147,293.22                          4,197,159.76
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬           4,052,182.27                          5,873,971.29
    应交税费               3,790,159.86                        -13,593,402.30
                                                                  宝鼎重工股份有限公司 2014 年半年度报告全文
    应付利息
    应付股利
    其他应付款                                             724,301.20                            665,879.46
    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                                            84,620,518.88                          58,653,950.68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                                                                                 37,216.67
    其他非流动负债                                      13,786,880.00                           8,150,900.00
    非流动负债合计                                          13,786,880.00                           8,188,116.67
    负债合计                                                98,407,398.88                          66,842,067.35所有者权益(或股东权益):
    实收资本(或股本)                                 300,000,000.00                         150,000,000.00
    资本公积                                           340,372,913.97                         490,372,913.97
    减:库存股
    专项储备
    盈余公积                                            24,337,482.92                          24,337,482.92
    一般风险准备
    未分配利润                                         136,923,204.11                         138,345,323.82
    外币报表折算差额
    归属于母公司所有者权益合计                             801,633,601.00                         803,055,720.71
    少数股东权益
    所有者权益(或股东权益)合计                           801,633,601.00                         803,055,720.71
    负债和所有者权益(或股东权益)总计                     900,040,999.88                         869,897,788.06
    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:付梅蕾
                                                      宝鼎重工股份有限公司 2014 年半年度报告全文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                                 25,671,403.21                          65,403,498.16
    交易性金融资产
    应收票据                                 19,174,544.50                           8,678,900.97
    应收账款                                102,775,331.31                         107,328,036.78
    预付款项                                  2,429,944.77                           1,202,570.52
    应收利息                                                                           248,111.11
    应收股利
    其他应收款                                 973,200.06                            3,058,022.57
    存货                                    153,258,074.27                         107,478,914.69
    一年内到期的非流动资产
    其他流动资产                             18,407,745.00                          50,000,000.00
    流动资产合计                                322,690,243.12                         343,398,054.80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                             66,505,491.22                           5,734,724.62
    投资性房地产
    固定资产                                410,743,836.91                         280,287,183.25
    在建工程                                 38,097,138.51                         177,055,879.35
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                 45,645,099.13                          46,342,881.67
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                            3,903,299.05                           3,097,658.74
                                       宝鼎重工股份有限公司 2014 年半年度报告全文
    其他非流动资产             4,671,385.90                          5,233,386.90
    非流动资产合计               569,566,250.72                        517,751,714.53
    资产总计                     892,256,493.84                        861,149,769.33流动负债:
    短期借款
    交易性金融负债
    应付票据                   8,000,000.00
    应付账款                  79,015,600.05                         79,616,827.89
    预收款项                   7,147,293.22                          4,145,943.76
    应付职工薪酬               2,550,698.74                          4,285,476.29
    应交税费                   3,595,076.46                        -13,921,610.65
    应付利息
    应付股利
    其他应付款                  657,383.97                            613,789.39
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                 100,966,052.44                         74,740,426.68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                                                      37,216.67
    其他非流动负债            13,786,880.00                          8,150,900.00
    非流动负债合计                13,786,880.00                          8,188,116.67
    负债合计                     114,752,932.44                         82,928,543.35所有者权益(或股东权益):
    实收资本(或股本)       300,000,000.00                        150,000,000.00
    资本公积                 343,607,638.59                        493,607,638.59
    减:库存股
    专项储备
    盈余公积                  24,337,482.92                         24,337,482.92
    一般风险准备
                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文
    未分配利润                                           109,558,439.89                         110,276,104.47
    外币报表折算差额
    所有者权益(或股东权益)合计                              777,503,561.40                         778,221,225.98负债和所有者权益(或股东权益)总
                                                          892,256,493.84                         861,149,769.33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:付梅蕾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                                            131,313,916.80                          89,489,070.85
    其中:营业收入                                       131,313,916.80                          89,489,070.85
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                            127,480,998.29                          81,550,291.51
    其中:营业成本                                       110,271,846.18                          68,728,461.61
           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                                    299,777.27                             238,207.49
           销售费用                                         1,693,353.78                           1,635,149.66
           管理费用                                        15,871,702.03                          12,569,770.40
           财务费用                                          -401,910.81                          -2,824,059.87
           资产减值损失                                      -253,770.16                           1,202,762.22
    加:公允价值变动收益(损失以―-‖号填列)
           投资收益(损失以―-‖号
                                                             865,013.18填列)
                                                                      宝鼎重工股份有限公司 2014 年半年度报告全文
            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)                            4,697,931.69                          7,938,779.34
       加:营业外收入                                         2,555,436.00                           732,090.00
       减:营业外支出                                          259,871.15                            245,005.19
            其中:非流动资产处置损
                                                                                                        6,882.50失四、利润总额(亏损总额以―-‖号填
                                                              6,993,496.54                          8,425,864.15列)
       减:所得税费用                                          915,616.25                           1,305,940.40
    五、净利润(净亏损以―-‖号填列)                            6,077,880.29                          7,119,923.75
       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                             6,077,880.29                          7,119,923.75
       少数股东损益
    六、每股收益:                                      --                                     --
       (一)基本每股收益                                             0.02                                  0.02
       (二)稀释每股收益                                             0.02                                  0.02七、其他综合收益
    八、综合收益总额                                              6,077,880.29                          7,119,923.75
       归属于母公司所有者的综合收益
                                                              6,077,880.29                          7,119,923.75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:付梅蕾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                                                134,148,690.31                         92,068,045.89
       减:营业成本                                         114,000,657.15                         72,689,672.29
           营业税金及附加                                        93,299.14                            44,481.89
           销售费用                                           1,669,353.78                          1,606,835.91
                                                                     宝鼎重工股份有限公司 2014 年半年度报告全文
           管理费用                                         14,378,142.21                         11,071,842.89
           财务费用                                           -400,688.88                         -2,820,478.55
           资产减值损失                                       -255,161.02                          1,241,816.73
       加:公允价值变动收益(损失以―-‖号填列)
           投资收益(损失以―-‖号填
                                                              865,013.18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)                           5,528,101.11                          8,233,874.73
       加:营业外收入                                        2,504,220.00                           710,090.00
       减:营业外支出                                         233,353.16                            199,303.85
           其中:非流动资产处置损失三、利润总额(亏损总额以―-‖号填
                                                             7,798,967.95                          8,744,660.88列)
       减:所得税费用                                        1,016,632.53                          1,130,502.85
    四、净利润(净亏损以―-‖号填列)                           6,782,335.42                          7,614,158.03
    五、每股收益:                                      --                                    --
       (一)基本每股收益                                            0.02                                  0.03
       (二)稀释每股收益                                            0.02                                  0.03六、其他综合收益
    七、综合收益总额                                             6,782,335.42                          7,614,158.03
    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:付梅蕾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                         52,148,326.48                         71,056,042.71
       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 2014 年半年度报告全文
    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                    317,181.84
    收到其他与经营活动有关的现金    3,572,445.80                           3,690,415.89
    经营活动现金流入小计                56,037,954.12                          74,746,458.60
    购买商品、接受劳务支付的现金   38,495,625.77                          56,503,140.75
    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
                                    16,043,114.51                          13,409,125.58金
    支付的各项税费                  4,295,495.56                           6,156,804.96
    支付其他与经营活动有关的现金   12,777,326.65                           8,638,806.21
    经营活动现金流出小计                71,611,562.49                          84,707,877.50
    经营活动产生的现金流量净额          -15,573,608.37                         -9,961,418.90二、投资活动产生的现金流量:
    收回投资收到的现金             50,182,602.74
    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    6,228,200.00
    投资活动现金流入小计                56,410,802.74
    购建固定资产、无形资产和其他
                                    15,020,502.40                          42,991,057.42长期资产支付的现金
    投资支付的现金                 60,000,000.00
                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文
       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                                      75,020,502.40                           42,991,057.42
    投资活动产生的现金流量净额                                -18,609,699.66                         -42,991,057.42三、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
                                                           7,280,625.00                            3,975,000.00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                          219,375.00
    筹资活动现金流出小计                                       7,500,000.00                            3,975,000.00
    筹资活动产生的现金流量净额                                 -7,500,000.00                          -3,975,000.00四、汇率变动对现金及现金等价物的
                                                              25,342.61                             -150,232.57影响
    五、现金及现金等价物净增加额                              -41,657,965.42                         -57,077,708.89
       加:期初现金及现金等价物余额                       67,894,784.00                          213,412,111.97
    六、期末现金及现金等价物余额                              26,236,818.58                          156,334,403.08
    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:付梅蕾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                       52,140,756.68                           66,186,367.78
                                              宝鼎重工股份有限公司 2014 年半年度报告全文
    收到的税费返还                    317,181.84
    收到其他与经营活动有关的现金    3,487,027.89                           5,911,724.18
    经营活动现金流入小计                55,944,966.41                          72,098,091.96
    购买商品、接受劳务支付的现金   42,438,965.03                          56,195,249.17
    支付给职工以及为职工支付的现
                                    12,450,743.23                           9,323,230.48金
    支付的各项税费                  1,992,536.46                           4,063,947.69
    支付其他与经营活动有关的现金   12,710,459.59                          10,934,336.92
    经营活动现金流出小计                69,592,704.31                          80,516,764.26
    经营活动产生的现金流量净额          -13,647,737.90                         -8,418,672.30二、投资活动产生的现金流量:
    收回投资收到的现金             50,182,602.74
    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    6,228,200.00
    投资活动现金流入小计                56,410,802.74
    购建固定资产、无形资产和其他
                                    15,020,502.40                          42,991,057.42长期资产支付的现金
    投资支付的现金                 60,000,000.00
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
    投资活动现金流出小计                75,020,502.40                          42,991,057.42
    投资活动产生的现金流量净额          -18,609,699.66                        -42,991,057.42三、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
                                     7,280,625.00                           3,975,000.00的现金
                                                                         宝鼎重工股份有限公司 2014 年半年度报告全文
       支付其他与筹资活动有关的现金                              219,375.00
    筹资活动现金流出小计                                           7,500,000.00                                  3,975,000.00
    筹资活动产生的现金流量净额                                     -7,500,000.00                                 -3,975,000.00四、汇率变动对现金及现金等价物的
                                                                  25,342.61                                   -150,232.57影响
    五、现金及现金等价物净增加额                                  -39,732,094.95                                -55,534,962.29
       加:期初现金及现金等价物余额                           65,403,498.16                              210,963,701.86
    六、期末现金及现金等价物余额                                  25,671,403.21                              155,428,739.57
    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:付梅蕾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,                  24,337,            138,345,                     803,055,72一、上年年末余额
                              ,000.00   913.97                 482.92              323.82                            0.71
       加:会计政策变更
           前期差错更正
           其他
                             150,000 490,372,                  24,337,            138,345,                     803,055,72二、本年年初余额
                              ,000.00   913.97                 482.92              323.82                            0.71
    三、本期增减变动金额(减少 150,000 -150,00                                        -1,422,1                     -1,422,119.
    以―-‖号填列)              ,000.00 0,000.00                                      19.71                              71
                                                                                  6,077,88                      6,077,880.(一)净利润
                                                                                      0.29                             29(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 2014 年半年度报告全文3.其他
                                                                                   -7,500,0                  -7,500,000.(四)利润分配
                                                                                     00.00                           001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分                                                          -7,500,0                  -7,500,000.
    配                                                                                   00.00                           004.其他
                                150,000 -150,00(五)所有者权益内部结转
                                ,000.00 0,000.001.资本公积转增资本(或股 150,000 -150,00
    本)                            ,000.00 0,000.002.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
                                300,000 340,372,                24,337,            136,923,                  801,633,60四、本期期末余额
                                ,000.00   913.97                 482.92             204.11                         1.00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,                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: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,                23,092,            142,445,                  805,911,17
                                                                       宝鼎重工股份有限公司 2014 年半年度报告全文
                             ,000.00   913.97                790.01           467.41                        1.39
    三、本期增减变动金额(减少                                   1,244,6         -4,100,1                 -2,855,450.
    以―-‖号填列)                                              92.91            43.59                          68
                                                                             12,144,5                 12,144,549(一)净利润
                                                                               49.32                         .32(二)其他综合收益
                                                                             12,144,5                 12,144,549上述(一)和(二)小计
                                                                               49.32                         .32(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
                                                             1,244,6         -16,244,                 -15,000,00(四)利润分配
                                                              92.91           692.91                        0.00
                                                             1,244,6         -16,244,1.提取盈余公积
                                                              92.91           692.912.提取一般风险准备
    3.对所有者(或股东)的分                                                    -15,000,                 -15,000,00
    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,                24,337,         138,345,                 803,055,72四、本期期末余额
                             ,000.00   913.97                482.92           323.82                        0.71
    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:付梅蕾
                                                                      宝鼎重工股份有限公司 2014 年半年度报告全文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                    24,337,482           110,276,10 778,221,22一、上年年末余额
                                    0.00        8.59                          .92                    4.47       5.98
       加:会计政策变更
           前期差错更正
           其他
                              150,000,00 493,607,63                    24,337,482           110,276,10 778,221,22二、本年年初余额
                                    0.00        8.59                          .92                    4.47       5.98
    三、本期增减变动金额(减少 150,000,00 -150,000,0                                             -717,664.5 -717,664.5
    以―-‖号填列)                    0.00       00.00                                                   8             8
                                                                                             6,782,335. 6,782,335.(一)净利润
                                                                                                      42         42(二)其他综合收益
                                                                                             6,782,335. 6,782,335.上述(一)和(二)小计
                                                                                                      42         42(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
                                                                                            -7,500,000. -7,500,000.(四)利润分配
                                                                                                      00         001.提取盈余公积2.提取一般风险准备
                                                                                            -7,500,000. -7,500,000.3.对所有者(或股东)的分配
                                                                                                      00         004.其他
                              150,000,00 -150,000,0(五)所有者权益内部结转
                                    0.00       00.00
                             150,000,00 -150,000,01.资本公积转增资本(或股本)
                                   0.00      00.00
                                                                        宝鼎重工股份有限公司 2014 年半年度报告全文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
                               300,000,00 343,607,63                     24,337,482            109,558,43 777,503,56四、本期期末余额
                                     0.00        8.59                           .92                  9.89          1.40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                    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(减少以                                              1,244,692.           -3,797,763. -2,553,070.
    ―-‖号填列)                                                                   91                      83         92
                                                                                               12,446,929 12,446,929(一)净利润
                                                                                                         .08        .08(二)其他综合收益
                                                                                               12,446,929 12,446,929上述(一)和(二)小计
                                                                                                         .08        .08(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
                                                                          1,244,692.            -16,244,69 -15,000,00(四)利润分配
                                                                                 91                     2.91       0.00
                                                                          1,244,692.           -1,244,692.1.提取盈余公积
                                                                                 91                      91
                                                                                        宝鼎重工股份有限公司 2014 年半年度报告全文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)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                                24,337,482                110,276,10 778,221,22四、本期期末余额
                                            0.00         8.59                                     .92                      4.47         5.98
    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:付梅蕾三、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),变更后的注册资本为人民币1亿元,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交易。
          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15,000万元。
        根据2013年度股东大会决议,公司以截至2013年12月31日公司总股本15,000万股为基数,按每10股由资本公积转增10股,共计转增15.000万股,变更后的注册资本为30,000万元。
          2014 年 8 月,公司完成工商变更登记手续,公司注册(实收)资本为 30,000 万元。经营范围为铸钢件、铸铁件锻造、金属加工;压力管道元件的制造;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。)
        公司组织结构图如下:
                                                                 宝鼎重工股份有限公司 2014 年半年度报告全文
                                           股东大会
         战略委员会
                                                                            监事会
         提名委员会
                                            董事会
      薪酬与考核委员会
                                                                          董事会秘书
         审计委员会
                                            总经理
            审计部                                                       董事会办公室
       销            质    设        技       生        供       人        总          财
       售            量    备        术       产        应       力        经          务
       部            管    管        研       管        仓       资        办          部
                     理    理        发       理        储       源
                     部    部        部       部        部       部四、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《企业会计准则—基本准则》和其他各项会计准则及其
    他相关规定进行确认和计量,在此基础上编制财务报表。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。
                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文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。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。
                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文
    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。(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
                                                                     宝鼎重工股份有限公司 2014 年半年度报告全文或金融负债,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:
    (a)所转移金融资产的账面价值;
    (b)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:
    (a)终止确认部分的账面价值;
                                                                   宝鼎重工股份有限公司 2014 年半年度报告全文
    (b)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活跃市场中的报价。(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
    除以公允价值计量且其变动计入当期损益的金融资产外,本公司于资产负债表日对金融资产的账面价值进行检查,如果有客观证据表明某项金融资产发生减值的,计提减值准备。
    (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。各类可供出售金融资产减值的各项认定标准(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
                                                                      宝鼎重工股份有限公司 2014 年半年度报告全文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)                                         5.00%                                        5.00%
    1-2 年                                                    20.00%                                       20.00%
    2-3 年                                                    50.00%                                       50.00%
    3 年以上                                                  100.00%                                      100.00%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(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。
                                                                  宝鼎重工股份有限公司 2014 年半年度报告全文(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;资本公积不足冲减的,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
                                                                     宝鼎重工股份有限公司 2014 年半年度报告全文而支付的审计费用、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: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。通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。在合并合同中对可能影响合并成本的未来事项作出约定的,购买日如果估计未来事项很可能发生并且对合并成本的影响金额能够可靠计量的,也计入合并成本。
    (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。
                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文(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:(a)与该固定资产有关的经济利益很可能流入企业;(b)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:(a)租赁期满后租赁资产的所有权归属于本公司;(b)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;(c)租赁期占所租赁资产使用寿命的大部分;(d)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。
            类别                  折旧年限(年)              残值率                      年折旧率
    房屋及建筑物                 20                                          5.00% 4.75%
    机器设备                     10                                          5.00% 9.5%
    电子设备                     5                                           5.00% 19%
    运输设备                     5                                           5.00% 19%
                                                                  宝鼎重工股份有限公司 2014 年半年度报告全文(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)其他说明不适用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。
    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。
                                                                  宝鼎重工股份有限公司 2014 年半年度报告全文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:
    (a)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;
    (b)借款费用已经发生;
    (c)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。
    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;
                                                                      宝鼎重工股份有限公司 2014 年半年度报告全文
       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                     预计可使用年限(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。
                                                                  宝鼎重工股份有限公司 2014 年半年度报告全文(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
    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;
    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。(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。
                                                                   宝鼎重工股份有限公司 2014 年半年度报告全文(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:
         (1)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。
         (2)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,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
                                                                   宝鼎重工股份有限公司 2014 年半年度报告全文结转劳务成本。
          (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)会计政策
    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、会计估计未变更(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
                                                                  宝鼎重工股份有限公司 2014 年半年度报告全文□ 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不适用五、税项1、公司主要税种和税率
                 税种                              计税依据                            税率
                                       按税法规定计算的销售货物和应税劳
                                       务收入为基础计算销项税额,在扣除当
                                       期允许抵扣的进项税额后,差额部分为
    增值税                                                                      17%
                                       应交增值税; 自营出口外销收入按照"
                                       免、抵、退"办法核算,2013 年度出口
                                       退税率为 9%、15%、17%
    消费税                                 无
    营业税                                 按应税营业收入计征                   5%
                                       按应交流转税额与当期免抵税额的合
    城市维护建设税                                                              7%
                                       计数计缴
    企业所得税                             按应纳税所得额计征                   15%、25%
                                       按应交流转税额与当期免抵税额的合
    教育费附加                                                                  5%
                                       计数计缴
    房产税                                 按照房产原值 70%或者租金收入计征 1.2%、12%
                                                                         宝鼎重工股份有限公司 2014 年半年度报告全文
    印花税                                    按应税收入的 80%计征                  0.3‰
    水利基金                                  收入按应税收入计征                    1‰各分公司、分厂执行的所得税税率
         (1)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,企业所得税优惠期为2012年1月1日至2014年12月31日,2012
         年度企业所得税按应纳税所得额的15%税率计缴。
         (2)子公司及各分厂2012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,企业所得税优惠期为2012年1月1日至2014年12月31日,2014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
                                                                                                                从母公
                                                                                                                司所有
                                                                                                                者权益
                                                                                                                冲减子
                                                          实质上                                      少数股
                                                                                                                公司少
                                                          构成对                                      东权益
                                                                                                                数股东
                                                   期末实 子公司                                      中用于
    子公司 子公司               业务性 注册资 经营范                   持股比 表决权 是否合 少数股                  分担的
                   注册地                          际投资 净投资                                      冲减少
    全称       类型             质      本     围                      例       比例     并报表 东权益             本期亏
                                                    额    的其他                                      数股东
                                                                                                                损超过
                                                          项目余                                      损益的
                                                                                                                少数股
                                                            额                                        金额
                                                                                                                东在该
                                                                                                                子公司
                                                                                                                年初所
                                                                                                                有者权
                                                                               宝鼎重工股份有限公司 2014 年半年度报告全文
                                                                                                                      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            100.00    100.00
    属回收                                      废旧金                0.00                      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                                         中用于
    子公司 子公司             业务性 注册资 经营范                           持股比 表决权 是否合 少数股                  损超过
                 注册地                               际投资 净投资                                         冲减少
    全称     类型                 质     本         围                       例       比例     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
                                            铸钢
                                            件、铸
    杭州联                                      铁件、
    舟船舶 有限责 杭州余 大型铸 2,000,0 服装、            2,000,0            100.00    100.00
                                                                  0.00                      是
    机械有 任        杭       件        00.00   手套、      00.00                  %       %
    限公司                                      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
                                                                            宝鼎重工股份有限公司 2014 年半年度报告全文(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                                      中用于
    子公司 子公司                业务性 注册资 经营范                    持股比 表决权 是否合 少数股                 损超过
                    注册地                          际投资 净投资                                      冲减少
    全称    类型                 质     本     围                        例       比例   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无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
                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文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。是否存在通过多次交易分步实现企业合并且在本报告期取得控制权的情形□ 适用 √ 不适用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。是否存在通过多次交易分步处置对子公司投资且至本报告期丧失控制权的情形□ 适用 √ 不适用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
                                                                                宝鼎重工股份有限公司 2014 年半年度报告全文
                  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不适用七、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:                               --            --               14,019.07         --             --                    36,115.90
    人民币                              --            --               14,019.07         --             --                    36,115.90
    银行存款:                          --            --            26,222,799.51        --             --             67,858,668.10
    人民币                              --            --            23,095,304.82        --             --             67,417,438.56
    美元                                 3,381.47 6.1528               20,805.51        65,630.09 6.0969                  400,140.09
    欧元                               370,081.86 8.3946             3,106,689.18         4,880.62 8.4189                     41,089.45
    合计                                --            --            26,236,818.58        --             --             67,894,784.002、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                                                               18,149,125.50                            8,278,900.97
    商业承兑汇票                                                                 1,025,419.00                             400,000.00
    合计                                                                       19,174,544.50                            8,678,900.97(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
                                                                       宝鼎重工股份有限公司 2014 年半年度报告全文无(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                     备注无说明期末无因出票人无力履约而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
    江苏安泰动力机械有限公司 2014 年 06 月 30 日     2014 年 12 月 30 日           5,000,000.00 银行承兑汇票
    中船钢构工程股份有限公司 2014 年 05 月 04 日     2014 年 11 月 04 日           5,000,000.00 银行承兑汇票
    中船江南重工股份有限公司 2014 年 04 月 02 日     2014 年 09 月 28 日           4,692,000.00 银行承兑汇票
    江苏安泰动力机械有限公司 2014 年 05 月 14 日     2014 年 11 月 14 日           2,000,000.00 银行承兑汇票
    大连船用柴油机有限公司    2014 年 06 月 18 日    2014 年 12 月 18 日           1,328,200.00 银行承兑汇票
    合计                                  --                     --               18,020,200.00               --说明已贴现或质押的商业承兑票据的说明本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                   248,111.11         356,263.42              604,374.53                           0.00
    合计                               248,111.11         356,263.42              604,374.53                           0.00(2)逾期利息
                                                                                                               单位: 元
               贷款单位                         逾期时间(天)                             逾期利息金额
                                                                                            宝鼎重工股份有限公司 2014 年半年度报告全文(3)应收利息的说明
       期末应收利息中无持本公司5%以上(含5%)表决权股份的股东单位欠款。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
                         113,134,59                      10,354,368.                      118,272,5                 10,938,845.7
    账龄分析法组合                            99.59%                                 9.15%                     99.61%                            9.25%
                                 6.21                                 90                     94.52                               4
                         113,134,59                      10,354,368.                      118,272,5                 10,938,845.7
    组合小计                                  99.59%                                 9.15%                     99.61%                            9.25%
                                 6.21                                 90                     94.52                               4单项金额虽不重大但单
                                                                                          468,089.0
    项计提坏账准备的应收     468,089.00         0.41% 468,089.00                    100.00%                     0.39%     468,089.00            100.00%
                                                                                                   0账款
                         113,602,68                      10,822,457.                      118,740,6                 11,406,934.7
    合计                                        --                                   --                         --                              --
                                 5.21                                 90                     83.52                               4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,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               101,283,118.84        89.52%                    5,064,155.94           98,554,290.92         83.33%           4,927,714.55
    1 年以内小计           101,283,118.84        89.52%                    5,064,155.94           98,554,290.92         83.33%           4,927,714.55
    1至2年                   5,418,551.84            4.79%                 1,083,710.37           16,168,476.79         13.67%           3,233,695.36
    2至3年                   4,452,845.88            3.94%                 2,226,422.94            1,544,781.96          1.31%            772,390.98
    3 年以上                 1,980,079.65            1.75%                 1,980,079.65            2,005,044.85          1.69%           2,005,044.85
                                                                                      宝鼎重工股份有限公司 2014 年半年度报告全文
    合计                     113,134,596.21       --                    10,354,368.90      118,272,594.52          --          10,938,845.74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                    100.00% 难以收回
    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
                                                                                                                                 生青岛捷能汽轮机集
                      货款                2014.6.18                                 9,883.60 无法收回               否团股份有限公司
    合计                          --                      --                            9,883.60           --                        --(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
                                                                          宝鼎重工股份有限公司 2014 年半年度报告全文(5)应收账款中金额前五名单位情况
                                                                                                              单位: 元
         单位名称               与本公司关系           金额                       年限            占应收账款总额的比例
    武汉船用机械有限责任公司 非关联方                       10,427,736.29 1 年以内                                    9.18%
                                                                        1 年以内 6,361,960.00;
    江苏安泰动力机械有限公司 非关联方                        8,629,480.20                                             7.60%
                                                                        1-2 年 2,267,520.20 元
    大连船用柴油机有限公司        非关联方                   7,581,700.00 1 年以内                                    6.67%
    中船钢构工程股份有限公司 非关联方                        5,960,149.70 1 年以内                                    5.25%
    平湖中州重型机械有限公司 非关联方                        5,882,181.70 1 年以内                                    5.18%
    合计                                 --                 38,481,247.89              --                             33.88%(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(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
                                                                                  宝鼎重工股份有限公司 2014 年半年度报告全文
                           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          2,409,688.42 100.00% 1,416,359.59           58.78% 4,162,765.61         100.00%       1,095,536.51     26.32%
    组合小计                2,409,688.42 100.00% 1,416,359.59           58.78% 4,162,765.61         100.00%       1,095,536.51     26.32%
    合计                    2,409,688.42       --      1,416,359.59       --     4,162,765.61        --           1,095,536.51        --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                           276,782.67 11.49%                13,839.14        2,069,680.36 49.72%                  103,484.01
    1 年以内小计                       276,782.67 11.49%                13,839.14        2,069,680.36 49.72%                  103,484.01
    1至2年                                 57,320.50   2.38%            11,464.10        1,359,179.50 32.65%                  271,835.90
    2至3年                            1,369,057.80 56.81%              684,528.90             27,378.30    0.66%                 13,689.15
    3 年以上                           706,527.45 29.32%               706,527.45            706,527.45 16.97%                706,527.45
    合计                              2,409,688.42      --            1,416,359.59       4,162,765.61       --               1,095,536.51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
                                                                               宝鼎重工股份有限公司 2014 年半年度报告全文
    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无(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
                                                     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)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无(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                                                         1-2 年 38,320.50 元,2-3
                          非关联方                             880,000.00                                               36.52%
    塘栖人民法庭                                                                 年 841,679.50 元
    北京异辉机电有限公司 非关联方                                  527,150.00 3 年以上                                      21.88%
    杭州港华燃气有限公司 非关联方                                  500,000.00 2-3 年                                        20.75%
    舞阳钢铁有限责任公司 非关联方                                  165,307.45 3 年以上                                       6.86%
    外销退税                  非关联方                             116,118.77 1 年以内                                       4.82%
           合计                      --                       2,188,576.22              --                              90.83%(7)其他应收关联方账款情况
                                                                                                                       单位: 元
                                                                            宝鼎重工股份有限公司 2014 年半年度报告全文
           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                                                    期末数资产:负债:(10)报告期末按应收金额确认的政府补助
                                                                                                                单位: 元
                                                                                                       未能在预计时点收
                政府补助项目
    单位名称                  期末余额     期末账龄 预计收取时间       预计收取金额   预计收取依据 到预计金额的原因
                      名称
                                                                                                            (如有)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                                    1,888,006.88       75.87%                            1,181,580.96     98.10%
    1至2年                                        589,609.19       23.69%                              22,890.00         1.90%
    2至3年                                           11,002.00      0.44%
    合计                                        2,488,618.07       --                                1,204,470.96     --(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
                                                                                       宝鼎重工股份有限公司 2014 年半年度报告全文
    朱立军                           非关联方                              500,000.00 1-2 年                         预付设计费
    湖州机床厂有限公司               非关联方                              315,000.00 1 年以内                       预付设备款浙江中浙国际展览商务有
                                 非关联方                              174,182.00 1 年以内                       预付展览费限公司
    杭州万丰特钢有限公司             非关联方                              141,573.12 1 年以内                       预付货款
    郭忠                             非关联方                              140,000.00 1 年以内                       预付设计费
    合计                                        --                        1,270,755.12               --                           --(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                         52,655,041.92              0.00    52,655,041.92       41,599,137.03                   0.00    41,599,137.03
    在产品                         70,062,897.05              0.00    70,062,897.05       39,639,847.89                   0.00    39,639,847.89
    库存商品                       42,058,013.02              0.00    42,058,013.02       37,156,294.43                   0.00    37,156,294.43
    合计                          164,775,951.99              0.00   164,775,951.99      118,395,279.35                   0.00   118,395,279.35(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                                                                                      0.00
    在产品                                       0.00                                                                                      0.00
    库存商品                                     0.00                                                                                      0.00
    合     计                                    0.00                  0.00                                                                0.00
                                                                           宝鼎重工股份有限公司 2014 年半年度报告全文(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。8、其他流动资产
                                                                                                                  单位: 元
                  项目                                     期末数                                 期初数
    理财产品                                                                                                      50,000,000.00
    增值税留抵税                                                        18,714,723.11
                  合计                                              18,714,723.11                             50,000,000.009、持有至到期投资(1)持有至到期投资情况
                                                                                                                  单位: 元
                  项目                               期末账面余额                              期初账面余额
                  合计                                                       0.00                                      0.00(2)本报告期内出售但尚未到期的持有至到期投资情况
                                                                                                                  单位: 元
               项目                               金额                              占该项投资出售前金额的比例10、对合营企业投资和联营企业投资
                                                                                                                  单位: 元
                                本企业在被投
    被投资单位名 本企业持股比                                                    期末净资产总 本期营业收入
                                资单位表决权 期末资产总额 期末负债总额                                        本期净利润
    称               例                                                            额           总额
                                    比例一、合营企业
    杭州市余杭区           30.00%         30.00% 209,616,924.24     7,047,701.70 202,569,222.54    8,645,578.11    2,569,222.54
                                                                                 宝鼎重工股份有限公司 2014 年半年度报告全文宝鼎小额贷款股份有限公司二、联营企业11、长期股权投资(1)长期股权投资明细情况
                                                                                                                          单位: 元
                                                                                       在被投资
                                                                                       单位持股
                                                                  在被投资 在被投资
    被投资单                                                                               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 单位表决                         减值准备
    位                                                                                决权比例                减值准备    红利
                                                                    比例      权比例
                                                                                       不一致的
                                                                                           说明杭州市余杭区宝鼎
                     60,000,00            60,770,76 60,770,76
    小额贷款 权益法                                                    30.00%      30.00% 无                0.00       0.00       0.00
                          0.00                    6.60     6.60股份有限公司
                     60,000,00            60,770,76 60,770,76
    合计            --                                                   --         --          --
                          0.00                    6.60     6.60(2)向投资企业转移资金的能力受到限制的有关情况
                                                                                                                          单位: 元向投资企业转移资金能力受到限制的长
                                                         受限制的原因                       当期累计未确认的投资损失金额
              期股权投资项目无12、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:               378,469,863.81                           146,916,127.19                           525,385,991.00
    其中:房屋及建筑物               187,762,083.28                             2,317,554.83                           190,079,638.11
          机器设备               171,340,777.17                           142,648,389.02                           313,989,166.19
          运输工具                 9,065,361.79                                                                      9,065,361.79
                                                                         宝鼎重工股份有限公司 2014 年半年度报告全文
    电子及其他设备                10,301,641.57                      1,950,183.34                         12,251,824.91
              --            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:            97,195,874.77                     16,575,158.37                        113,771,033.14
    其中:房屋及建筑物            23,167,896.31                      4,777,930.51                         27,945,826.82
      机器设备                57,928,381.46                     11,289,033.19                         69,217,414.65
      运输工具                    7,454,565.85                     231,323.99                          7,685,889.84
    电子及其他设备                    8,645,031.15                     276,870.68                          8,921,901.83
              --            期初账面余额                            --                             本期期末余额
    三、固定资产账面净值合计     281,273,989.04                         --                               411,614,957.86
    其中:房屋及建筑物           164,594,186.97                         --                               162,133,811.29
      机器设备               113,412,395.71                         --                               244,771,751.54
      运输工具                    1,610,795.94                      --                                 1,379,471.95
    电子及其他设备                    1,656,610.42                      --                                 3,329,923.08
    电子及其他设备                                                      --
    五、固定资产账面价值合计     281,273,989.04                         --                               411,614,957.86
    其中:房屋及建筑物           164,594,186.97                         --                               162,133,811.29
      机器设备               113,412,395.71                         --                               244,771,751.54
      运输工具                    1,610,795.94                      --                                 1,379,471.95
    电子及其他设备                    1,656,610.42                      --                                 3,329,923.08本期折旧额 16,575,158.37 元;本期由在建工程转入固定资产原价为 146,646,400.69 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
                                                                                   宝鼎重工股份有限公司 2014 年半年度报告全文(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                                   2014 年固定资产说明13、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
    精加工大型铸锻件建设项目                                                           143,416,110.69                     143,416,110.69
    海工平台产品建造项目             38,097,138.51                    38,097,138.51 33,639,768.66                          33,639,768.66
    合计                             38,097,138.51               0.00 38,097,138.51 177,055,879.35                 0.00   177,055,879.35(2)重大在建工程项目变动情况
                                                                                                                              单位: 元
                                                                                            其中:本
                                                               工程投              利息资               本期利
    项目名                         本期增    转入固    其他减                工程进             期利息               资金来
          预算数      期初数                                   入占预              本化累               息资本                 期末数
    称                           加      定资产      少                    度               资本化                   源
                                                               算比例              计金额                化率
                                                                                              金额精加工
    大型铸    21,049.0 143,416, 3,230,29 146,646,                                                                    募集资
                                                                95.69% 已完工
    锻件建            0    110.69      0.00    400.69                                                                金设项目海工平
    台产品                33,639,7 4,457,36                                                                          自筹资        38,097,1
          3,500.00                                             108.85% 未完工
    建造项                  68.66      9.85                                                                          金              38.51目
          24,549.0 177,055, 7,687,65 146,646,                                                                                  38,097,1
    合计                                                             --         --                            --          --
                  0    879.35      9.85    400.69                                                                                38.51
                                                                               宝鼎重工股份有限公司 2014 年半年度报告全文(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              计提原因无
    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
    精加工大型铸锻件建设项目                 2014 年 03 月已完工                        已完工(5)在建工程的说明14、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                   50,952,255.30                                                              50,952,255.30
    土地使用权                         48,525,624.54                                                              48,525,624.54
    软件                                2,426,630.76                                                               2,426,630.76
    二、累计摊销合计                    4,609,373.63               697,782.54                                      5,307,156.17
    土地使用权                          4,322,873.92               487,275.24                                      4,810,149.16
    软件                                     286,499.71            210,507.30                                       497,007.01
    三、无形资产账面净值合计           46,342,881.67               -697,782.54                     0.00           45,645,099.13
    土地使用权                         44,202,750.62                                         487,275.24           43,715,475.38
    软件                                2,140,131.05                                         210,507.30            1,929,623.75土地使用权软件
    无形资产账面价值合计               46,342,881.67               -697,782.54                                    45,645,099.13
    土地使用权                         44,202,750.62                                         487,275.24           43,715,475.38
    软件                                2,140,131.05                                         210,507.30            1,929,623.75本期摊销额 697,782.54 元。
                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文(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       确认为无形资产本期开发支出占本期研究开发项目支出总额的比例。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。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15、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                                                     1,836,193.00                          1,875,601.99
    递延收益                                                         2,068,032.00                          1,222,635.00
    未实现内部销售损益形成                                            173,214.49                             70,889.84
    小计                                                             4,077,439.49                          3,169,126.83递延所得税负债:
    应收利息形成                                                                                             37,216.67
    小计                                                                     0.00                            37,216.67未确认递延所得税资产明细
                                                                                                         单位: 元
                   项目                                期末数                                期初数
    可抵扣暂时性差异                                                         0.00                                  0.00
    可抵扣亏损                                                               0.00                                  0.00
    合计                                                                     0.00                                  0.00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
           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
                                                                                宝鼎重工股份有限公司 2014 年半年度报告全文应纳税差异项目
    应收利息                                                                                                            248,111.11
    小计                                                                                                                248,111.11可抵扣差异项目
    资产减值准备                                                                12,238,817.49                        12,502,471.25
    递延收益                                                                    13,786,880.00                         8,150,900.00
    未实现内部销售损益形成                                                          692,857.95                         283,559.36
    小计                                                                        26,718,555.44                        20,936,930.61(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                                   4,077,439.49                                3,169,126.83
    递延所得税负债                                           0.00                                   37,216.67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16、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                        12,502,471.25         -253,770.16                               9,883.60     12,238,817.49
    二、存货跌价准备                             0.00                  0.00                                                    0.00
    九、在建工程减值准备                         0.00                                                                          0.00
    合计                                12,502,471.25         -253,770.16                               9,883.60     12,238,817.4917、其他非流动资产
                                                                                                                     单位: 元
                      项目                                      期末数                                 期初数
    预付工程款                                                                4,671,385.90                            5,233,386.90
                                                                           宝鼎重工股份有限公司 2014 年半年度报告全文
    合计                                                                  4,671,385.90                         5,233,386.9018、应付票据
                                                                                                              单位: 元
                   种类                                     期末数                             期初数
    商业承兑汇票                                                                  0.00                                 0.00
    银行承兑汇票                                                          8,000,000.00                                 0.00
    合计                                                                  8,000,000.00                                 0.00下一会计期间将到期的金额 8,000,000.00 元。19、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                                                             46,383,733.88                        47,030,069.20
    1-2 年                                                               13,657,332.93                        13,607,304.64
    2-3 年                                                                 612,641.63                           667,953.71
    3 年以上                                                               252,873.89                           205,014.92
    合计                                                                 60,906,582.33                        61,510,342.47(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
    浙江元通机电经贸有限公司                       5,630,791.71                 1-2年                   设备质保金
    青海华鼎重型机床有限责任公司                   4,698,000.00                 1-2年                   设备质保金
    齐重数控装备股份有限公司                       1,318,500.00                 1-2年                   设备质保金
    杭州逢源实业有限公司                           1,179,000.00                 1-2年                   设备质保金
    湖北神雾热能技术有限公司                     1,043,461.55       1-2年以内500,000.00元, 2-3              设备款
                                                                年543,461.55元
                   合计                       13,869,753.26
                                                                       宝鼎重工股份有限公司 2014 年半年度报告全文20、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                                                            5,839,146.88                            3,246,100.96
    1-2 年                                                               357,561.77                              188,350.60
    2-3 年                                                               668,472.36                              708,608.20
    3 年以上                                                             282,112.21                               54,100.00
    合计                                                                7,147,293.22                            4,197,159.76(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21、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
                             3,497,275.48          11,743,579.51                   13,630,947.42            1,609,907.57贴和补贴
    二、职工福利费                                        744,653.44                     744,653.44
    三、社会保险费                264,272.10            1,553,622.33                    1,552,699.72             265,194.71
    四、住房公积金                 90,792.00              494,307.00                     517,494.00               67,605.00
    六、其他                     2,021,631.71             411,025.28                     323,182.00             2,109,474.99
    合计                         5,873,971.29          14,947,187.56                   16,768,976.58            4,052,182.27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 2,021,631.71 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:职工薪酬按照规定按时发放。
                                                          宝鼎重工股份有限公司 2014 年半年度报告全文22、应交税费
                                                                                             单位: 元
                     项目                        期末数                          期初数
    增值税                                                     252,533.23                    -16,768,108.65
    营业税                                                      62,934.65                        57,603.95
    企业所得税                                                 675,745.77                       309,029.05
    个人所得税                                                 249,634.27                       267,866.81
    城市维护建设税                                             134,676.76                       132,695.08
    印花税                                                       7,655.70                         6,584.40
    房产税                                                    1,148,554.07                    1,148,554.07
    教育费附加                                                 466,905.92                       465,490.42
    水利基金                                                    28,213.09                        23,576.17
    土地使用税                                                 561,406.40                       561,406.40
    契税                                                       201,900.00                       201,900.00
    合计                                                      3,790,159.86                   -13,593,402.3023、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                                                  142,856.36                         58,103.98
    1-2 年                                                      6,745.03                         51,544.67
    2-3 年                                                     50,000.00                         88,530.81
    3 年以上                                                  524,699.81                        467,700.00
    合计                                                      724,301.20                        665,879.46(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
                 单位名称                     期末数                            期初数无
                                                                              宝鼎重工股份有限公司 2014 年半年度报告全文(3)账龄超过一年的大额其他应付款情况的说明无(4)金额较大的其他应付款说明内容无24、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 8,000 吨锻件金加工技改项目(注 1)                                  1,485,810.00                          1,650,900.00
    年产 2,000 套起重机吊钩总成建设项目(注 2)                              6,839,810.00                          2,500,000.00
    年产 20,000T 精加工大型铸锻件项目(注 3                                  3,961,260.00                          4,000,000.00
    海工平台产品建设项目                                                     1,500,000.00
    合计                                                                    13,786,880.00                          8,150,900.00涉及政府补助的负债项目
                                                                                                                 单位: 元
                                            本期新增补助 本期计入营业外                                  与资产相关/与收益
       负债项目           期初余额                                            其他变动    期末余额
                                                金额         收入金额                                          相关年产 8,000 吨锻件金
                             1,650,900.00                       165,090.00                1,485,810.00 与资产相关加工技改项目(注 1)年产 2,000 套起重机
    吊钩总成建设项目             2,500,000.00     4,699,800.00      359,990.00                6,839,810.00 与资产相关(注 2)年产 20,000T 精加工
    大型铸锻件项目(注           4,000,000.00       28,400.00        67,140.00                3,961,260.00 与资产相关3)海洋钻井平台弦管
                                              1,500,000.00                                1,500,000.00 与资产相关技改项目(注 4)
    合计                         8,150,900.00     6,228,200.00      592,220.00               13,786,880.00          --
           注1: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月收到关于―年产8,000吨锻件金加工技改项目‖的政府补助3,301,800.00元,计入递延收
           益,累计摊销1,815,990.00元,其中本期摊销165,090.00元,计入营业外收入。
           注2:①据中共杭州市余杭区委文件区委【2012】39号《中共杭州市余杭区委杭州市余杭区人民政府关于加快打造
           产业余杭的若干政策意见》,公司于 2012 年12月收到关于 ―年产2,000 套起重机吊钩总成建设项目 ‖政府补助
           2,500,000.00元;②根据杭州市财政局杭州市经济和信息化委员会文件杭财企【2013】1550号《关于下达2013年杭
           州市工业统筹资金重大创新等项目资肋资金的通知》,公司于2014年01月收到关于―年产2,000套起重机吊钩总成建设
           项目‖政府补助4,699,800.00元,计入递延收益,该补助对应的工程项目于2013年12月份转入固定资产,本期摊销
           359,990.00元,计入营业处收入。
                                                                          宝鼎重工股份有限公司 2014 年半年度报告全文
       注3:中共杭州市余杭区委文件区委【2012】39号《中共杭州市余杭区委杭州市余杭区人民政府关于加快打造产业
       余杭的若干政策意见》,公司于2013年12月收到关于―年产20,000T精加工大型铸锻件项目‖政府补助4,000,000.00元,
       2014年根据杭州市余杭区经济和信息化局杭州市余杭区财政局文件余经信【2014】17号《关于下达余杭区2012年工
       业生产性项目(含2011结转)财政资助资金的通知》公司于2014年03月收到前文件的余额28,400.00元,计入递延收
       益,该补助对应的工程项目于2014年03月转入固定资产,故本期摊销67,140.00元,计入营业处收入。
       注4:浙江省发展和改革委员会浙江省财政厅文件浙发改海经【2013】1299号《浙江省发改委、浙江省财政厅关于
       下达2013年度海洋经济发展示范区建设项目资金补助计划的通知》,公司于2014年06月收到关于―海洋钻井平台弘管
       技改项目‖政府补助1,500,000.00元,计入递延收益,该补助对应的工程尚未完工,故本期不摊销。25、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         0.00             0.00 150,000,000.00             0.00 150,000,000.00 300,000,000.0026、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                                    150,000,000.00     340,372,913.97
    合计                                 490,372,913.97                                    150,000,000.00     340,372,913.9727、盈余公积
                                                                                                                 单位: 元
           项目                     期初数                  本期增加               本期减少                期末数
    法定盈余公积                          24,337,482.92                                                         24,337,482.92
    合计                                  24,337,482.92                                                         24,337,482.9228、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                                                       138,345,323.82                --
    调整后年初未分配利润                                                         138,345,323.82                --
    加:本期归属于母公司所有者的净利润                                              6,077,880.29               --
    应付普通股股利                                                                  7,500,000.00
    期末未分配利润                                                                136,923,204.11               --
                                                                         宝鼎重工股份有限公司 2014 年半年度报告全文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。29、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                                                    123,749,890.72                            85,675,884.15
    其他业务收入                                                      7,564,026.08                             3,813,186.70
    营业成本                                                        110,271,846.18                            68,728,461.61(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                           123,749,890.72           103,113,607.07       85,675,884.15           65,393,706.32
    合计                                123,749,890.72           103,113,607.07       85,675,884.15           65,393,706.32(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                   99,055,460.49            82,157,780.79       59,283,413.47           44,634,246.87
    电力配套大型铸锻件                    7,162,428.86             6,125,755.83       13,594,123.77           11,289,842.88
    工程机械配套大型铸锻件               12,814,658.87            11,170,979.10       10,007,275.09            7,802,734.35
    海工平台大型铸锻件                    4,717,342.50             3,659,091.35        2,791,071.82            1,666,882.22
                                                                  宝鼎重工股份有限公司 2014 年半年度报告全文
    合计                         123,749,890.72           103,113,607.07           85,675,884.15          65,393,706.32(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                         119,288,840.36           100,316,328.60           83,750,027.99          64,112,829.87
    国 外                          4,461,050.36             2,797,278.47            1,925,856.16           1,280,876.45
    合计                         123,749,890.72           103,113,607.07           85,675,884.15          65,393,706.32(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                                         9,300,968.07                                                     7.08%
    第二名                                         8,606,709.37                                                     6.55%
    第三名                                         7,476,601.09                                                     5.69%
    第四名                                         7,251,692.41                                                     5.52%
    第五名                                         4,730,825.55                                                     3.60%
    合计                                          37,366,796.49                                                 28.44%30、营业税金及附加
                                                                                                          单位: 元
                项目           本期发生额                  上期发生额                      计缴标准
    营业税                                    5,330.70                 5,330.70 按照应税营业收入计征,税率 5%
                                                                              按应交流转税额与当期免抵税额的
    城市维护建设税                          171,760.49               135,844.79
                                                                              合计数计缴,税率 7%
                                                                              按应交流转税额与当期免抵税额的
    教育费附加                              122,686.08                97,032.00
                                                                              合计数计缴,税率 5%
    合计                                    299,777.27               238,207.49                    --31、销售费用
                                                                                                          单位: 元
                  项目                        本期发生额                                 上期发生额
    运输费                                                      1,245,608.92                               1,340,967.38
                                               宝鼎重工股份有限公司 2014 年半年度报告全文
    业务招待费                                202,627.30                             91,185.00
    差旅费                                     83,459.81                            111,758.76
    职工薪酬                                  122,115.85                             38,797.57
    办公费                                     39,541.90                             52,440.95
    合计                                     1,693,353.78                          1,635,149.6632、管理费用
                                                                                 单位: 元
                 项目      本期发生额                           上期发生额
    研发支出                                 4,442,863.19                          1,669,138.89
    职工薪酬                                 5,085,959.86                          5,026,822.43
    办公费                                   2,109,051.23                          1,525,754.92
    固定资产折旧                             1,837,563.89                          1,327,314.32
    无形资产摊销                              697,782.54                            425,853.66
    业务招待费                                386,274.05                            825,649.98
    差旅费                                    691,152.27                            618,626.71
    税费                                       37,182.17                             27,170.17
    其他                                      583,872.83                           1,123,439.32
    合计                                    15,871,702.03                        12,569,770.4033、财务费用
                                                                                 单位: 元
                 项目      本期发生额                           上期发生额票据贴现支出
    减:利息收入                              360,121.91                           2,992,167.39
    汇兑损失                                   -55,412.96                           150,232.57
    金融机构手续费                             13,624.06                             17,874.95
    合计                                      -401,910.81                        -2,824,059.8734、投资收益(1)投资收益明细情况
                                                                                 单位: 元
                    项目        本期发生额                        上期发生额
                                                                               宝鼎重工股份有限公司 2014 年半年度报告全文
    权益法核算的长期股权投资收益                                                  770,766.60
    其他                                                                           94,246.58
    合计                                                                          865,013.18(2)按成本法核算的长期股权投资收益
                                                                                                                         单位: 元
             被投资单位                        本期发生额                上期发生额           本期比上期增减变动的原因(3)按权益法核算的长期股权投资收益
                                                                                                                         单位: 元
             被投资单位                        本期发生额                上期发生额           本期比上期增减变动的原因杭州市余杭区宝鼎小额贷款股份有
                                                     770,766.60                       0.00 被投资单位于 2014 年 2 月正式设立限公司
    合计                                                 770,766.60                       0.00                  --35、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                                                                   -253,770.16                          1,202,762.22
    合计                                                                           -253,770.16                          1,202,762.2236、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                                               2,229,220.00                      732,090.00                 2,229,220.00
    其他                                                        326,216.00                                                  326,216.00
    合计                                                   2,555,436.00                      732,090.00                 2,555,436.00(2)计入当期损益的政府补助
                                                                                                                         单位: 元
         补助项目                 本期发生额            上期发生额           与资产相关/与收益相关 是否属于非经常性损益
                                                                        宝鼎重工股份有限公司 2014 年半年度报告全文收到的与收益相关的政
                                   1,637,000.00            567,000.00 与收益相关               是府补助与资产相关的政府补助
                                    592,220.00             165,090.00 与资产相关               是摊销转入
    合计                               2,229,220.00            732,090.00          --                       --
         公司2014年度取得的政府补助种类及金额如下:
       (1)2014年度收到的与收益相关的政府补助1,637,000.00元,其中:
       ①根据杭州市余杭区经济和信息化局杭州市余杭区财政局文件余经信【2014】40号《关于下达余杭区2012年度信息化和电子商务发展财政扶持项目资金的通知》,公司于2014年03月收到政府补助300,000.00元,计入营业外收入。
       ②根据杭州市余杭区经济和信息化局杭州市余杭区财政局文件余经信【2014】17号《关于下达余杭区2012年工业生产性项目(含2011年结转)财政资助资金的通知》,公司于2014年03月收到政府补助337,000.00元,计入营业外收入。
       ③根据杭州市余杭区科学技术局杭州市余杭区财政局文件余科【2013】19号《关于下达2012年度国家有关科技计划项目奖励资金的通知》,公司于2014年03月收到政府补助400,000.00元,计入营业外收入。
       ④根据杭州市余杭区实施品牌经济战略工程领导小组办公室杭州市余杭区财政局文件余品领办【2013】1号文件《关于下达2012年度获驰名(著名、证明)商标认定品牌财政奖励资金的通知》,公司于2014年03月收到政府补助100,000.00元,计入营业外收入。
       ⑤根据中共杭州市余杭区塘栖镇委文件塘镇和委【2014】21号《关于表彰2013年度经济工作先进单位的决定》,公司于2014年04月收到政府补助500,000.00元,计入营业外收入。
       (2)2014年本期与资产相关的政府补助摊销转入营业外收入592,220.00元,其中:
          注1: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月收到关于―年产8,000吨锻件金加工技改项目‖的政府补助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。
          注2:①据中共杭州市余杭区委文件区委【2012】39号《中共杭州市余杭区委杭州市余杭区人民政府关于加快打造
          产业余杭的若干政策意见》,公司于 2012 年12月收到关于 ―年产2,000 套起重机吊钩总成建设项目 ‖政府补助
          2,500,000.00元;②根据杭州市财政局杭州市经济和信息化委员会文件杭财企【2013】1550号《关于下达2013年杭
          州市工业统筹资金重大创新等项目资肋资金的通知》,公司于2014年01月收到关于―年产2,000套起重机吊钩总成建设
          项目‖政府补助4,699,800.00元,计入递延收益,该补助对应的工程项目于2013年12月份转入固定资产,本期摊销
          359,990.00元,计入营业处收入。
          注3:中共杭州市余杭区委文件区委【2012】39号《中共杭州市余杭区委杭州市余杭区人民政府关于加快打造产业
          余杭的若干政策意见》,公司于2013年12月收到关于―年产20,000T精加工大型铸锻件项目‖政府补助4,000,000.00元,
          2014年根据杭州市余杭区经济和信息化局杭州市余杭区财政局文件余经信【2014】17号《关于下达余杭区2012年工
          业生产性项目(含2011结转)财政资助资金的通知》公司于2014年03月收到前文件的余额28,400.00元,计入递延收
          益,该补助对应的工程项目于2014年03月转入固定资产,故本期摊销67,140.00元,计入营业处收入。37、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                                           0.00               6,882.50
                                                                     宝鼎重工股份有限公司 2014 年半年度报告全文
    其中:固定资产处置损失                                                            6,882.50
    对外捐赠                                                100,000.00              120,000.00             100,000.00
    其他                                                      1,520.72                 300.00                   1,520.72
    水利基金建设                                            158,350.43              117,822.69
    合计                                                    259,871.15              245,005.19             101,520.7238、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                                        1,861,145.58                  1,477,373.07
    递延所得税调整                                                          -945,529.33                    -171,432.67
    合计                                                                     915,616.25                   1,305,940.4039、基本每股收益和稀释每股收益的计算过程
        1、基本每股收益
        基本每股收益=P0÷S
        S=S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk
        其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普
        通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因
        发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为
        增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。
        2、稀释每股收益
        稀释每股收益=P1/(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均
        数)
        其中,P1为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释
        性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。公司在计算稀释每股收益时,应考虑所有稀释
        性潜在普通股对归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润和加权平
        均股数的影响,按照其稀释程度从大到小的顺序计入稀释每股收益,直至稀释每股收益达到最小值。
        (1)基本每股收益
        基本每股收益以归属于本公司普通股股东的合并净利润除以本公司发行在外普通股的加权平均数计算:
                                项目                                 本期金额
       归属于本公司普通股股东的合并净利润                                       6,077,880.29
       本公司发行在外普通股的加权平均数                                      300,000,000.00
       基本每股收益(元/股)                                                            0.02
        普通股的加权平均数计算过程如下:
                                                                宝鼎重工股份有限公司 2014 年半年度报告全文
                              项目                              本期金额
      年初已发行普通股股数                                              150,000,000.00
      加:本期发行的普通股加权数                                        150,000,000.00
      减:本期回购的普通股加权数
      年末发行在外的普通股加权数                                        300,000,000.00
       (2)稀释每股收益
       稀释每股收益以调整后的归属于本公司普通股股东的合并净利润除以调整后的本公司发行在外普通股的加权平均
       数计算:
                               项目                               本期金额
      归属于本公司普通股股东的合并净利润(稀释)                             6,077,880.29
      本公司发行在外普通股的加权平均数(稀释)                          300,000,000.00
      稀释每股收益(元/股)                                                          0.02
       普通股的加权平均数(稀释)计算过程如下:
                               项目                               本期金额
      计算基本每股收益时年末发行在外的普通股加权平均数                  300,000,000.00
      [可转换债券的影响]
      [股份期权的影响]
      年末普通股的加权平均数(稀释)                                    300,000,000.0040、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                                                                        1,052,212.78
    政府补助及奖励                                                                                1,912,000.00
    利息收入                                                                                       608,233.02
                              合计                                                            3,572,445.80(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                                                                            1,021,556.69
                                                宝鼎重工股份有限公司 2014 年半年度报告全文
    运杂费                                                                        1,245,608.92
    业务招待费                                                                        588,901.35
    检测费                                                                        6,998,054.48
    差旅费                                                                            774,612.08
    办公费                                                                        2,148,593.13
                                  合计                                       12,777,326.65(3)收到的其他与投资活动有关的现金
                                                                                   单位: 元
                                  项目                          金额
    与资产相关的政府补助                                                          6,228,200.00
                                  合计                                        6,228,200.00(4)支付的其他与投资活动有关的现金
                                                                                   单位: 元
                                  项目                          金额
                                  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
    支付股利代扣代缴的税费                                                            219,375.00
                                  合计                                            219,375.0041、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
                                                              宝鼎重工股份有限公司 2014 年半年度报告全文
    1.将净利润调节为经营活动现金流量:                     --                             --
    净利润                                                        6,077,880.29                    7,119,923.75
    加:资产减值准备                                               -253,770.16                    1,202,762.22
    固定资产折旧、油气资产折耗、生产性生物资产折旧               16,575,158.37                    7,109,284.67
    无形资产摊销                                                    697,782.54                      425,853.66
    财务费用(收益以―-‖号填列)                                   -41,788.90                     150,232.57
    投资损失(收益以―-‖号填列)                                 -865,013.18
    递延所得税资产减少(增加以―-‖号填列)                       -908,312.66                     -151,745.39
    递延所得税负债增加(减少以―-‖号填列)                         -37,216.67                     -19,687.28
    存货的减少(增加以―-‖号填列)                             -46,380,672.64                 -12,614,060.12
    经营性应收项目的减少(增加以―-‖号填列)                     -974,168.27                    7,969,403.14
    经营性应付项目的增加(减少以―-‖号填列)                   11,128,732.91                  -21,153,386.12
    其他                                                           -592,220.00
    经营活动产生的现金流量净额                                   -15,573,608.37                   -9,961,418.90
    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                                               26,236,818.58                  156,334,403.08
    减:现金的期初余额                                           67,894,784.00                  213,412,111.97
    加:现金等价物的期末余额                                              0.00                            0.00
    减:现金等价物的期初余额                                              0.00
    现金及现金等价物净增加额                                     -41,657,965.42                 -57,077,708.89(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                                                     26,236,818.58                   67,894,784.00
                                                                               宝鼎重工股份有限公司 2014 年半年度报告全文
    其中:库存现金                                                                   14,019.07                               36,115.90
       可随时用于支付的银行存款                                              26,222,799.51                       67,858,668.10
    二、现金等价物                                                                          0.00                                    0.00
    三、期末现金及现金等价物余额                                                 26,236,818.58                       67,894,784.00八、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 本企业最 组织机构
             关联关系 企业类型      注册地                业务性质 注册资本 本企业的
    称                                             人                                           表决权比 终控制方          代码
                                                                                 持股比例
                                                                                                  例2、本企业的子公司情况
                                                                                                                    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     持股比例 表决权比例
                                                                                                                           码杭州联舟船
                         有限责任公                                                                                 66800541-8
    舶机械有限 控股子公司                 余杭塘栖镇 朱丽霞        大型铸件      200 万元          100.00%    100.00%
                         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              100.00%    100.00%
                         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                             组织机构代
              企业类型     注册地                  业务性质     注册资本                  投资单位表 关联关系
    位名称                                  人                                    比例                                       码
                                                                                           决权比例一、合营企业杭州市余杭区宝鼎
             股份有限                             小额贷款公
    小额贷款                 浙江余杭     朱宝松                   20,000 万元       30.00%        30.00% 合营企业      09204527-2
             公司                                 司股份有限公司二、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
                                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文
    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 68908499-55、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
                         杭州市余杭区宝鼎
    其他应收款               小额贷款股份有限                    34,200.00              1,710.00            835,595.00              41,779.75
                         公司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、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
           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
                                           99.59
    账龄分析法组合           113,127,055.81              10,351,724.50       9.15% 118,265,054.12 99.61%           10,937,017.34       9.25%
                                              %
                                           99.59
    组合小计                 113,127,055.81              10,351,724.50       9.15% 118,265,054.12 99.61%           10,937,017.34       9.25%
                                              %单项金额虽不重大但单
                                                                         100.00                                                   100.00
    项计提坏账准备的应收         468,089.00 0.41%              468,089.00                 468,089.00      0.39%        468,089.00
                                                                             %                                                         %账款
    合计                     113,595,144.81 --           10,819,813.50 --             118,733,143.12 --            11,405,106.34 --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
                                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文√ 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               101,283,118.84 89.53%                 5,064,155.94              98,554,290.92 83.33%                 4,927,714.551 年以内小
                       101,283,118.84 89.53%                 5,064,155.94              98,554,290.92 83.33%                 4,927,714.55计
    1至2年                   5,414,131.84        4.79%           1,082,826.37              16,161,336.79 13.66%                 3,232,267.36
    2至3年                   4,450,125.88        3.93%           2,225,062.94               1,544,781.96        1.31%                772,390.98
    3 年以上                 1,979,679.25        1.75%           1,979,679.25               2,004,644.45        1.70%           2,004,644.45
    合计                   113,127,055.81         --            10,351,724.50             118,265,054.12         --            10,937,017.34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                  100.00% 难以收回
    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
                                                                             宝鼎重工股份有限公司 2014 年半年度报告全文
                                                                                                              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
                                                                                                                     生青岛捷能汽轮机集
                   货款                  2014.6.18                         9,883.60 无法收回                  否团股份有限公司
       合计               --                     --                        9,883.60             --                   --(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)金额较大的其他的应收账款的性质或内容(6)应收账款中金额前五名单位情况
                                                                                                                       单位: 元
        单位名称               与本公司关系                金额                        年限             占应收账款总额的比例
    武汉船用机械有限责任公司 非关联方                          10,427,736.29 1 年以内                                         9.18%
                                                                           1 年以内 6361,960.00;
    江苏安泰动力机械有限公司 非关联方                           8,629,480.20                                                  7.60%
                                                                           1-2 年 2,267,520.20 元
    大连船用柴油机有限公司    非关联方                          7,581,700.00 1 年以内                                         6.67%
    中船钢构工程股份有限公司 非关联方                           5,960,149.70 1 年以内                                         5.25%
    平湖中州重型机械有限公司 非关联方                           5,882,181.70 1 年以内                                         5.18%
          合计                      --                     38,481,247.89                --                                33.88%(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
                                                                                    宝鼎重工股份有限公司 2014 年半年度报告全文
    (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
              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
                                                  100.0                      59.25                        100.0                        26.37
    账龄分析法                        2,388,500.24               1,415,300.18                  4,153,074.53               1,095,051.96
                                                    0%                          %                               0%                         %
                                                  100.0                      59.25                        100.0                        26.37
    组合小计                          2,388,500.24               1,415,300.18                  4,153,074.53               1,095,051.96
                                                    0%                          %                               0%                         %
    合计                              2,388,500.24 --            1,415,300.18 --               4,153,074.53 --            1,095,051.96 --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                  255,594.49 10.70%                   12,779.72               2,059,989.28 49.60%                       102,999.46
    1 年以内小计              255,594.49 10.70%                   12,779.72               2,059,989.28 49.60%                       102,999.46
    1至2年                        57,320.50   2.40%               11,464.10               1,359,179.50 32.73%                       271,835.90
    2至3年                   1,369,057.80 57.32%                 684,528.90                     27,378.30     0.66%                     13,689.15
    3 年以上                  706,527.45 29.58%                  706,527.45                    706,527.45 17.01%                    706,527.45
    合计                     2,388,500.24      --               1,415,300.18              4,153,074.53         --                1,095,051.96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
                                                                             宝鼎重工股份有限公司 2014 年半年度报告全文□ 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
    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无其他应收款核销说明(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             计提坏账金额无(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                                                       1-2 年 38,320.50 元,2-3
                        非关联方                              880,000.00                                              36.84%
    塘栖人民法庭                                                               年 841,679.50 元
    北京异辉机电有限公司 非关联方                                 527,150.00 3 年以上                                     22.07%
    杭州港华燃气有限公司 非关联方                                 500,000.00 2-3 年                                       20.93%
    舞阳钢铁有限责任公司 非关联方                                 165,307.45 3 年以上                                      6.92%
                                                                                        宝鼎重工股份有限公司 2014 年半年度报告全文
    外销退税                 非关联方                                       116,118.77 1 年以内                                      4.86%
           合计                     --                                 2,188,576.22               --                            91.62%(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)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3、长期股权投资
                                                                                                                               单位: 元
                                                                                             在被投资
                                                                                             单位持股
                                                                       在被投资 在被投资
    被投资单                                                                                     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 单位表决                                减值准备
    位                                                                                      决权比例               减值准备    红利
                                                                         比例     权比例
                                                                                             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                                                         100.00% 100.00% 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                                                       100.00% 100.00% 无                   0.00       0.00       0.00
    收有限公                     0            0                       0司杭州市余杭区宝鼎
                      60,000,00                60,770,76 60,770,76
    小额贷款 权益法                                                          30.00%       30.00% 无              0.00       0.00       0.00
                           0.00                     6.60        6.60股份有限公司
                      65,734,72 5,734,724 60,770,76 66,505,49
    合计          --                                                           --           --         --        0.00       0.00       0.00
                           4.62          .62        6.60        1.22长期股权投资的说明
            注1:本公司占杭州市余杭区宝鼎小额贷款股份有限公司30.00%的股权,故本公司实际占杭州市余杭区宝鼎小额
            贷款股份有限公司的权益比例为30.00%,占杭州市余杭区宝鼎小额贷款股份有限公司表决权比例为30.00%。
                                                                宝鼎重工股份有限公司 2014 年半年度报告全文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                                       123,749,890.72                              85,675,884.15
    其他业务收入                                        10,398,799.59                               6,392,161.74
    合计                                               134,148,690.31                              92,068,045.89
    营业成本                                           114,000,657.15                              72,689,672.29(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                 123,749,890.72          104,000,284.66        85,675,884.15         66,768,088.79
    合计                       123,749,890.72          104,000,284.66        85,675,884.15         66,768,088.79(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          99,055,460.49           82,864,258.48        59,283,413.47         45,634,246.87
    电力配套大型铸锻件           7,162,428.86            6,178,431.42        13,594,123.77         11,664,225.35
    工程机械配套大型铸锻件      12,814,658.87           11,267,038.75        10,007,275.09          7,802,734.35
    海工平台大型铸锻件           4,717,342.50            3,690,556.01         2,791,071.82          1,666,882.22
    合计                       123,749,890.72          104,000,284.66        85,675,884.15         66,768,088.79(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                      119,288,840.36          101,203,006.19        83,750,027.99         65,487,212.34
                                                                       宝鼎重工股份有限公司 2014 年半年度报告全文
    国 外                               4,461,050.36            2,797,278.47               1,925,856.16           1,280,876.45
    合计                              123,749,890.72          104,000,284.66              85,675,884.15          66,768,088.79(5)公司来自前五名客户的营业收入情况
        &nbs