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汇通能源(600605)公告正文

轻工机械2007年半年度报告

公告日期 2007-08-23
股票简称:汇通能源 股票代码:600605
    上海轻工机械股份有限公司2007年半年度报告

    一、重要提示
    1、本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。
    2、公司全体董事出席董事会会议。 
    3、公司半年度财务报告未经审计。
    4、公司负责人郑树昌、主管会计工作负责人米展成及会计机构负责人(会计主管人员)龙维声明:保证本半年度报告中财务报告的真实、完整。
    二、公司基本情况
    (一)公司基本情况简介
    1、公司法定中文名称:上海轻工机械股份有限公司
    公司法定中文名称缩写:轻工机械
    公司英文名称:SHANGHAI LIGHT INDUSTRY MACHINERY CO.,LTD.
    公司英文名称缩写:SLIMC
    2、公司A股上市交易所:上海证券交易所
    公司A股简称:轻工机械
    公司A股代码:600605
    3、公司注册地址:上海康桥路1100号
    公司办公地址:上海南京西路1576号
    邮政编码:200040
    公司国际互联网网址:http://www.china-slimc.com
    公司电子信箱:qgjx@china-slimc.com
    4、公司法定代表人:郑树昌
    5、公司董事会秘书:汪元刚
    电话:(021)62560000-147
    传真:(021)62566022
    E-mail:wangyg@china-slimc.com
    联系地址:上海南京西路1576号
    公司证券事务代表:邵宗超
    电话:(021)62560000-108
    传真:(021)62566022
    E-mail:shaozongchao@163. net
    联系地址:上海南京西路1576号
    6、公司信息披露报纸名称:《上海证券报》
    登载公司半年度报告的中国证监会指定国际互联网网址:http://www.sse.com.cn
    公司半年度报告备置地点:上海南京西路1576号董秘办公室
    (二)主要财务数据和指标
    1、主要会计数据和财务指标
    单位:元币种:人民币

                                                                                                本报告期末比上年
                                                                    上年度期末
                                   本报告期末                                                   度期末增减(%)
                                                             调整后               调整前
总资产                             618,018,201.78          701,366,507.81    696,912,202.45                  -11.88
所有者权益(或股东权益)           243,959,215.31          242,017,894.28    237,563,588.92                    0.80
每股净资产(元)                               1.656                   1.643             1.612                   0.80
                                                                     上年同期                   本报告期比上年同
                               报告期(1-6月)
                                                          调整后               调整前              期增减(%)
营业利润                              1,208,120.79         948,530.76   948,530.76                            27.37
利润总额                              2,207,434.99       1,726,533.78   1,726,533.78                          27.85
净利润                                1,941,321.03       1,522,003.08   1,523,009.73                          27.55
扣除非经常性损益的净利润              1,091,903.96         866,970.63   866,970.63                            25.95
基本每股收益(元)                             0.013              0.007   0.007                                 85.71
稀释每股收益(元)                             0.013              0.007   0.007                                 85.71
                                                                        0.447                  增加80.09个百分
净资产收益率(%)                              0.796              0.442
                                                                                               点
经营活动产生的现金流量净                                                -60,385,366.99
                                  -152,251,856.25      -60,385,366.99                                       -152.13

每股经营活动产生的现金流                                                -0.287
                                             -1.03              -0.29                                       -256.21
量净额

    2、非经常性损益项目和金额

                                                                                          单位:元币种:人民币
                                        非经常性损益项目                                                  金额
非流动资产处置损益                                                                                        -2,604.80
计入当期损益的政府补助,但与公司业务密切相关,按照国家统一标准定额或定量享受的政府补助
                                                                                                        964,228.00
除外
除上述各项之外的其他营业外收支净额                                                                        37,691.00
所得税影响金额                                                                                          -149,897.13
合计                                                                                                     849,417.07

    三、股本变动及股东情况
    (一)股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。
    (二)股东情况
    1、股东数量和持股情况
    单位:股

报告期末股东总数                                                                                             12,191
前十名股东持股情况
                                            持股比                  报告期    持有有限售条件     质押或冻结的股份
         股东名称              股东性质               持股总数
                                            例(%)                   内增减       股份数量              数量
                              境内非国
上海弘昌晟集团有限公司                       37.68    55,521,018         0        55,521,018    质押40,000,000
                              有法人
                              境内非国
中泰信托投资有限责任公司                     30.58    45,050,985         0        45,050,985    未知
                              有法人
上海国有资产经营有限公司      国有法人        6.50     9,572,589         0         9,572,589    未知
温纯青                        未知            0.30       442,912                                未知
李建光                        未知            0.27       399,300                                未知
曹平                          未知            0.21       310,800                                未知
奎屯永泰市场管理公司          未知            0.20       289,500                                未知
吴振禄                        未知            0.16       237,055                                未知
新疆永泰投资公司              未知            0.15       221,500                                未知
李秀兰                        未知            0.14       210,000                                未知
前十名无限售条件股东持股情况
                       股东名称                                持有无限售条件股份数量                股份种类
温纯青                                                                               442,912    人民币普通股
李建光                                                                               399,300    人民币普通股
曹平                                                                                 310,800    人民币普通股
奎屯永泰市场管理公司                                                                 289,500    人民币普通股
吴振禄                                                                               237,055    人民币普通股
新疆永泰投资公司                                                                     221,500    人民币普通股
李秀兰                                                                               210,000    人民币普通股
奎屯聚源商贸有限公司                                                                 202,100    人民币普通股
楼剑锋                                                                               197,600    人民币普通股
蒋秀民                                                                               183,300    人民币普通股

    上述股东关联关系或一致行动关系的说明
    本公司未知前十名无限售条件股东之间是否存在关联关系,未知其是否属于《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。
    前十名有限售条件股东持股数量及限售条件
    单位:股

                                 有限售条件股份可上市交易
     有限售条     持有的有限
序                                          情况
     件股东名     售条件股份                                                         限售条件
号                              可上市交易    新增可上市交
         称          数量
                                   时间       易股份数量
                                2007年8                         本次执行对价安排的非流通股股东中,上海弘昌晟
                                                   7,367,230
                                月3日                           集团有限公司承诺自取得流通权之日起12个月内不
     上海弘昌
                                2008年8                         上市交易;在上述禁售期满后通过证券交易所挂牌
1    晟集团有     55,521,018                       7,367,230
                                月3日                           交易出售原非流通股股份数量占轻工机械回购后股
     限公司
                                2009年8                         份总数的比例在12个月内不超过百分之五、24个月
                                                  40,786,558
                                月3日                           内不超过百分之十;
                                2007年8                         本次执行对价安排的非流通股股东中,中泰信托投
                                                   7,367,230
                                月3日                           资有限责任公司承诺自取得流通权之日起12个月内
     中泰信托
                                2008年8                         不上市交易;在上述禁售期满后通过证券交易所挂
2    投资有限     45,050,985                       7,367,230
                                月3日                           牌交易出售原非流通股股份数量占轻工机械回购后
     责任公司
                                2009年8                         股份总数的比例在12个月内不超过百分之五、24个
                                                  30,316,525
                                月3日                           月内不超过百分之十;
                                2007年8                         本次执行对价安排的非流通股股东上海国有资产经
                                                   7,367,230
     上海国有                   月3日                           营有限公司承诺自取得流通权之日起12个月内不上
3    资产经营      9,572,589                                    市交易;在上述禁售期满后通过证券交易所挂牌交
                                2008年8
     有限公司                                      2,205,359    易出售原非流通股股份数量占轻工机械回购后股份
                                月3日
                                                                总数的比例在12个月内不超过百分之五。

    2、控股股东及实际控制人变更情况 
    本报告期内公司控股股东及实际控制人没有发生变更。
    四、董事、监事和高级管理人员
    (一)董事、监事和高级管理人员持股变动

                                                                                                         单位:股
  姓名        职务        年初持股数      本期增持股份数量        本期减持股份数量       期末持股数      变动原因
徐根祥     副总经理             3,720                                             930           2,790

    (二)新聘或解聘公司董事、监事、高级管理人员的情况
    1、董事会
    2007年5月30日,经公司2007年股东大会审议通过,补选汤震宇先生为公司第五届董事会董事。
    2、监事会
    2007年4月25日,按照《公司法》及《公司章程》的相关规定,经公司职工民主选举产生,张文伟同志就任公司第五届监事会监事,原公司职工代表监事张焕勋同志不再担任监事一职。
    2007年6月19日,公司监事会收到公司监事刘峰女士和朱益民先生的辞呈。刘峰女士和朱益民先生二人因工作调动原因,申请辞去公司第五届监事会监事职务。
    2007年7月11日,经公司2007年第一次临时股东大会审议通过,补选张静仪女士和马海光先生为公司第五届监事会监事。
    五、董事会报告
    (一)报告期内整体经营情况的讨论与分析
    报告期内,公司完成营业收入533,926,586.25元,比上年同期的347,914,098.15元,增长53.47%。其中,机械产品收入9,478,080.47元,同比减少18.7%,贸易业务收入507,660,585.34元,同比增长53.73%。公司营业利润和净利润分别完成1,208,120.79元和1,941,321.03元,比去年同期的948,530.76元和1,726,533.78元分别同比增长27.37%和27.85%。公司经营活动产生的现金净额为-152,251,856.25元,同比减少152.13%。
    报告期内,面对日益激烈的市场竞争,公司进一步优化企业的资源配置,改善企业经营状况,积极扶植有产品、有市场、有潜力的下属企业,实现公司持续稳定发展的目标。在机械产品制造产业方面,公司继续加快对产品结构调整和技术进步。报告期机械产品收入和利润分别为9,478,080.47元和2,315,550.16元。在贸易业务方面,加强了与其它贸易公司的合作,在拓展贸易产品品种,加速资金周转和进一步规避贸易风险等方面初见成效。报告期贸易业务收入507,660,585.34元,实现利润2,462,417.25元。与此同时,继续对存量资产进行清理、处置、变现,加速资产质量的改善。房产业务方面实现收入10,806.00元。
    在2007年上半年,公司在遵循现代企业制度要求,制订更加科学规范的公司内部管理制度,加强上市公司内部监管和信息披露等一系列完善公司法人治理层面,进一步进行了落实和强化。公司遵照证监会的要求以董事长为负责人,组织进行了上市公司自查工作,在此基础上出具了自查报告。这都为公司能够严格遵守各项法律法规和监管制度打好了基础,也为公司强化科学的法人治理结构、维护投资者关系和保持公司良好形象提供保证。
    值得关注的还有公司新能源产业的动向。公司2007年5月31日公告,为了使公司名称能够突显我公司将成为以风力发电作为主业的新能源企业,股东大会批准将公司名称变更为“上海汇通能源股份有限公司”;此后在2007年6月2日,接到公司第一大股东上海弘昌晟集团有限公司的函,决定将400平方公里风电场资源及首期50兆瓦风场特许经营权项目全部注入项目公司,并于2007年年底之前将项目公司整体注入公司。在报告期,承诺注入的风电项目目前仍然在公司第一大股东公司运作,而为实现风电项目顺利注入,我公司方面也正为风电项目积极地在做各项准备。
    (二)公司主营业务及其经营状况
    1、主营业务分行业、产品情况表
    单位:元币种:人民币

                                                                   营业收入比
分行业或分产                                            毛利率                     营业成本比上      毛利率比上年
                     营业收入           营业成本                   上年同期增
      品                                                  (%)                     年同期增减(%)      同期增减(%)
                                                                      减(%)
    分行业
                                                                                                    减少86.84个
1、贸易           507,660,585.34     505,219,826.36         0.48          53.73             58.79
                                                                                                    百分点
                                                                                                    增加1,237.25
2、机械行业         9,478,080.47       7,124,789.88        24.83         -18.70            -40.19
                                                                                                    个百分点
                                                                                                    增加280.61个
3、服务业收入         435,621.53         188,849.00        56.65          65.38            -15.77
                                                                                                    百分点
                                                                                                    增加0.00个百
4、房地产收入          10,806.00                          100.00         -64.92
                                                                                                    分点
    分产品
                                                                                                    减少87.26个
1、内贸商品       507,660,585.34     505,219,826.36         0.48          53.73             58.79
                                                                                                    百分点
                                                                                                    减少1,645.91
2、机械产品         9,478,080.47       7,124,789.88       33.03          -18.70            -40.19
                                                                                                    个百分点
                                                                                                    增加336.79个
3、其他               446,427.53         188,849.00      136.39           51.73            -15.77
                                                                                                    百分点

    其中:报告期内上市公司向控股股东及其子公司销售产品或提供劳务的关联交易金额0万元。 
    2、主营业务分地区情况
    单位:元币种:人民币

    地区                      营业收入                                   营业收入比上年增减(%)
内销                                     517,585,093.34                                                       51.26
出口                                                  0                                                           0
合计                                517,585,093.34                                                           51.26

    (三)公司投资情况
    1、募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。
    2、非募集资金项目情况
    1)、上海京德置业有限公司
    公司预计出资1,000,000元投资该项目,100%,
    六、重要事项
    (一)公司治理的情况
    报告期,公司治理实际情况符合中国证监会有关文件的要求。报告期内,公司严格按照新修订的《公司法》、《证券法》等有关法律法规以及《公司章程》,进一步规范公司经营,加强信息披露、投资者关系管理等工作,切实维护好全体股东的合法权益。公司严格按照证监会关于上市公司治理专项活动的有关文件的要求,认真对待,将各个环节落到实处,并且对照文件的逐条要求认真学习,将公司自查工作顺利完成,最终形成了《上海轻工机械股份有限公司公司治理专项活动自查报告及整改计划》,并经2007年6月29日以通讯方式召开五届九次董事会审议通过,于2007年6月30日刊登在上海证券交易所网站(www.sse.com.cn),接受广大资者的监督与建议。
    (二)重大诉讼仲裁事项
    本报告期公司无重大诉讼、仲裁事项。
    (三)资产交易事项
    本报告期公司无收购及出售资产、吸收合并事项。
    (四)报告期内公司重大关联交易事项
    本报告期公司无重大关联交易事项 。
    (五)托管情况
    本报告期公司无托管事项。
    (六)承包情况
    本报告期公司无承包事项。
    (七)租赁情况
    本报告期公司无租赁事项。
    (八)担保情况
    单位:元币种:人民币

                                   公司对外担保情况(不包括对子公司的担保)
 担保对象名       发生日期(协议签署                                担保    是否履行完      是否为关联方担保(是
                                           担保金额    担保类型
     称                   日)                                       期          毕                或否)
报告期内担保发生额合计
报告期末担保余额合计(A)
                                             公司对子公司的担保情况
报告期内对子公司担保发生额合计                                                                           34,000,000
报告期末对子公司担保余额合计(B)                                                                        34,000,000
                                      公司担保总额(包括对子公司的担保)
担保总额(A+B)                                                                                          34,000,000
担保总额占公司净资产的比例                                                                                    13.94
其中:
为股东、实际控制人及其关联方提供担保的金额(C)
直接或间接为资产负债率超过70%的被担保对象提供的债务担保
金额(D)
担保总额超过净资产50%部分的金额(E)
上述三项担保金额合计(C+D+E)
 (九)委托理财情况

    本报告期公司无委托理财事项。
    (十)承诺事项履行情况
    报告期内或持续到报告期内,公司或持股5%以上股东没有承诺事项。
    (十一)上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    报告期内公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。
    (十二)其它重大事项及其影响和解决方案的分析说明
    报告期内公司无其他重大事项。
    (十三)信息披露索引

                                                      刊载的报刊名称                     刊载的互联网网站及检索
                       事项                                                刊载日期
                                                          及版面                                    路径
上海轻工机械股份有限公司2006年第二次临时股东                             2007年1月
                                                      上海证券报D19                       www.sse.com.cn
大会决议公告                                                             5日
上海轻工机械股份有限公司关于终止出售部分房产                             2007年3月
                                                      上海证券报159                       www.sse.com.cn
交易的公告                                                               31日
上海轻工机械股份有限公司关于召开第十六次股东                             2007年4月
                                                      上海证券报D20                       www.sse.com.cn
大会(暨2006年年会)的通知                                               27日
上海轻工机械股份有限公司第五届监事会第六次会                             2007年4月
                                                      上海证券报D20                       www.sse.com.cn
议决议暨更换职工监事的公告                                               27日
上海轻工机械股份有限公司第五届董事会第七次会                             2007年4月
                                                      上海证券报D20                       www.sse.com.cn
议决议公告                                                               27日
                                                                         2007年4月
上海轻工机械股份有限公司2007年第一季度报告            上海证券报D20                       www.sse.com.cn
                                                                         27日
                                                                         2007年4月
上海轻工机械股份有限公司2006年年度报告                上海证券报D20                       www.sse.com.cn
                                                                         27日
                                                                         2007年4月
上海轻工机械股份有限公司2006年度报告摘要              上海证券报D20                       www.sse.com.cn
                                                                         27日
上海轻工机械股份有限公司召开2006年年度股东大                             2007年5月
                                                      上海证券报31                        www.sse.com.cn
会的补充通知公告                                                         19日
                                                                         2007年5月
上海轻工机械股份有限公司股价异常波动公告              上海证券报D18                       www.sse.com.cn
                                                                         23日
上海轻工机械股份有限公司第十六次股东大会(暨                             2007年5月
                                                      上海证券报A4                        www.sse.com.cn
2006年年会)决议公告                                                     31日
上海轻工机械股份有限公司关于大股东风电场资源                             2007年6月
                                                      上海证券报21                        www.sse.com.cn
注入方式的公告                                                           2日
                                                                         2007年6月
上海轻工机械股份有限公司股价异常波动公告              上海证券报D17                       www.sse.com.cn
                                                                         7日
上海轻工机械股份有限公司董事会决议及召开2007                             2007年6月
                                                      上海证券报D10                       www.sse.com.cn
年第一次临时股东大会的通知                                               21日
上海轻工机械股份有限公司第五届监事会第七次会                             2007年6月
                                                      上海证券报D10                       www.sse.com.cn
议决议公告                                                               21日
上海轻工机械股份有限公司公司治理专项活动自查                             2007年6月
                                                      上海证券报23                        www.sse.com.cn
情况和整改计划                                                           30日
上海轻工机械股份有限公司第五届董事会第九次会                             2007年6月
                                                      上海证券报23                        www.sse.com.cn
议决议公告                                                               30日

    七、财务会计报告(未经审计)
    (一)财务报表

                                                合并资产负债表
                                               2007年06月30日
                                                                                         单位:元币种:人民币
编制单位:上海轻工机械股份有限公司
                    项目                           附注              期末余额                    年初余额
流动资产:
货币资金                                                                 16,890,535.96               98,520,338.03
结算备付金
拆出资金
交易性金融资产
应收票据
应收账款                                                                185,107,732.32              158,319,149.50
预付款项                                                                140,113,779.18              199,411,692.63
应收保费
应收分保账款
应收分保合同准备金
应收利息
应收股利
其他应收款                                                               11,684,536.37               11,923,469.50
买入返售金融资产
存货                                                                    171,965,858.36              139,267,129.79
一年内到期的非流动资产
其他流动资产
流动资产合计                                                            525,762,442.19              607,441,779.45
非流动资产:
发放贷款及垫款
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                                                             35,055,637.21               35,290,790.71
投资性房地产                                                              9,795,245.19                9,979,627.97
固定资产                                                                 38,284,759.62               39,537,283.24
在建工程                                                                  3,845,888.33                3,818,888.33
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                                                                    822,304.64                  843,832.75
开发支出
商誉
长期待摊费用
递延所得税资产                                                            4,451,924.60                4,454,305.36
其他非流动资产
非流动资产合计                                                           92,255,759.59               93,924,728.36
资产总计                                                                618,018,201.78              701,366,507.81
流动负债:
短期借款                                                                246,300,000.00              162,530,000.00
向中央银行借款
吸收存款及同业存放
拆入资金
交易性金融负债
应付票据                                                                                            112,310,000.00
应付账款                                                                 28,788,843.65               57,832,824.16
预收款项                                                                 12,149,086.74               10,143,398.96
卖出回购金融资产款
应付手续费及佣金
应付职工薪酬                                                              3,685,878.12                3,701,418.82
应交税费                                                                 -3,699,526.75               11,038,239.89
应付股利                                                                      8,800.00                    8,800.00
应付利息
应付股利
其他应付款                                                               85,445,818.21              100,403,845.20
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                                                            372,678,899.97              457,968,527.03
非流动负债:
长期借款                                                                    500,000.00                  500,000.00
应付债券
长期应付款
专项应付款                                                                  880,086.50                  880,086.50
预计负债
递延所得税负债
其他非流动负债
非流动负债合计                                                            1,380,086.50                1,380,086.50
负债合计                                                                374,058,986.47              459,348,613.53
所有者权益(或股东权益):
实收资本(或股本)                                                      147,344,592.00              147,344,592.00
资本公积                                                                  3,131,872.85                3,131,872.85
减:库存股
盈余公积                                                                 59,333,893.75               59,333,893.75
一般风险准备
未分配利润                                                               34,148,856.71               32,207,535.68
外币报表折算差额
归属于母公司所有者权益合计                                              243,959,215.31              242,017,894.28
少数股东权益
所有者权益合计                                                          243,959,215.31              242,017,894.28
负债和所有者权益总计                                                    618,018,201.78              701,366,507.81
公司法定代表人:郑树昌            主管会计工作负责人:米展成              会计机构负责人:龙维
                                               母公司资产负债表
                                               2007年06月30日
                                                                                         单位:元币种:人民币
编制单位:上海轻工机械股份有限公司
                        项目                              附注           期末余额                  年初余额
流动资产:
货币资金                                                                    13,221,578.41            90,028,842.14
交易性金融资产
应收票据
应收账款                                                                   110,777,955.10           135,482,266.05
预付款项                                                                   103,603,035.58           126,279,555.02
应收利息
应收股利
其他应收款                                                                 122,335,509.09           110,342,323.13
存货                                                                        57,903,334.31            44,373,977.14
一年内到期的非流动资产
其他流动资产
流动资产合计                                                               407,841,412.49           506,506,963.48
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                                                               113,902,320.70           113,137,474.20
投资性房地产                                                                 9,795,245.19             9,979,627.97
固定资产                                                                    36,692,312.87            37,868,999.03
在建工程                                                                     3,835,888.33             3,818,888.33
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                                                                       822,304.64               838,116.00
开发支出
商誉
长期待摊费用
递延所得税资产                                                               4,451,924.60             4,454,305.36
其他非流动资产
非流动资产合计                                                             169,499,996.33           170,097,410.89
资产总计                                                                   577,341,408.82           676,604,374.37
流动负债:
短期借款                                                                   203,300,000.00           138,530,000.00
交易性金融负债
应付票据                                                                                            112,310,000.00
应付账款                                                                    26,187,080.57            56,001,733.91
预收款项                                                                    10,165,302.69             8,639,828.00
应付职工薪酬                                                                 3,153,997.81             3,443,051.00
应交税费                                                                    -1,503,377.83            10,873,119.16
应付利息
应付股利                                                                         8,800.00                 8,800.00
其他应付款                                                                  92,700,853.32           105,069,688.26
一年内到期的非流动负债
其他流动负债
流动负债合计                                                              334,012,656.56           434,876,220.33
非流动负债:
长期借款                                                                       500,000.00               500,000.00
应付债券
长期应付款
专项应付款                                                                     880,086.50               880,086.50
预计负债
递延所得税负债
其他非流动负债
非流动负债合计                                                               1,380,086.50             1,380,086.50
负债合计                                                                   335,392,743.06           436,256,306.83
所有者权益(或股东权益):
实收资本(或股本)                                                         147,344,592.00           147,344,592.00
资本公积                                                                     3,131,872.85             3,131,872.85
减:库存股
盈余公积                                                                    59,174,754.70            59,174,754.70
未分配利润                                                                  32,297,446.21            30,696,847.99
所有者权益(或股东权益)合计                                               241,948,665.76           240,348,067.54
负债和所有者权益(或股东权益)总计                                         577,341,408.82           676,604,374.37
公司法定代表人:郑树昌            主管会计工作负责人:米展成              会计机构负责人:龙维
                                                   合并利润表
                                                 2007年1-6月
                                                                                         单位:元币种:人民币
编制单位:上海轻工机械股份有限公司
                            项目                                附注         本期金额                上期金额
一、营业总收入                                                               533,926,586.25          347,914,098.15
其中:营业收入                                                               533,926,586.25         347,914,098.15
利息收入
已赚保费
手续费及佣金收入
二、营业总成本                                                               533,287,374.46          347,967,542.64
其中:营业成本                                                               512,970,789.61          330,473,041.55
利息支出
手续费及佣金支出
退保金
赔付支出净额
提取保险合同准备金净额
保单红利支出
分保费用
营业税金及附加                                                                 1,762,577.34              754,447.92
销售费用                                                                         185,306.95              375,815.60
管理费用                                                                      11,908,757.73           12,719,921.64
财务费用                                                                       6,341,792.68            3,841,229.78
资产减值损失                                                                     118,150.15             -196,913.85
加:公允价值变动收益(损失以“-”号填列)
投资收益(损失以“-”号填列)                                                   568,909.00            1,001,975.25
其中:对联营企业和合营企业的投资收益                                            -235,153.50              210,110.03
汇兑收益(损失以“-”号填列)
三、营业利润(亏损以“-”号填列)                                             1,208,120.79              948,530.76
加:营业外收入                                                                 1,064,228.00            1,251,263.90
减:营业外支出                                                                    64,913.80              473,260.88
其中:非流动资产处置损失                                                           2,604.80
四、利润总额(亏损总额以“-”号填列)                                         2,207,434.99           1,726,533.78
减:所得税费用                                                                   266,113.96              204,530.70
五、净利润(净亏损以“-”号填列)                                             1,941,321.03            1,522,003.08
归属于母公司所有者的净利润                                                     1,941,321.03            1,522,003.08
少数股东损益
六、每股收益:
(一)基本每股收益                                                                    0.013                   0.007
(二)稀释每股收益                                                                    0.013                   0.007
公司法定代表人:郑树昌            主管会计工作负责人:米展成              会计机构负责人:龙维
                                                  母公司利润表
                                                 2007年1-6月
                                                                                         单位:元币种:人民币
编制单位:上海轻工机械股份有限公司
                            项目                                附注         本期金额                上期金额
一、营业收入                                                                  438,783,220.61        273,630,934.71
减:营业成本                                                                  421,706,698.40        256,353,858.45
营业税金及附加                                                                  1,717,552.77            734,202.48
销售费用                                                                                   0            375,815.60
管理费用                                                                       10,036,053.60         12,184,628.18
财务费用                                                                        5,188,304.52          3,390,824.68
资产减值损失                                                                      -79,826.50           -203,769.61
加:公允价值变动收益(损失以“-”号填列)
投资收益(损失以“-”号填列)                                                    568,909.00            187,790.69
其中:对联营企业和合营企业的投资收益                                             -235,153.50            210,110.03
二、营业利润(亏损以“-”号填列)                                                783,346.82            983,165.62
加:营业外收入                                                                  1,064,228.00          1,222,022.42
减:营业外支出                                                                     64,913.80            473,260.88
其中:非流动资产处置净损失                                                          2,604.80
三、利润总额(亏损总额以“-”号填列)                                          1,782,661.02          1,731,927.16
减:所得税费用                                                                    182,062.80            203,068.32
四、净利润(净亏损以“-”号填列)                                              1,600,598.22          1,528,858.84
公司法定代表人:郑树昌            主管会计工作负责人:米展成              会计机构负责人:龙维
                                                合并现金流量表
                                                 2007年1-6月
                                                                                          单位:元币种:人民币
编制单位:上海轻工机械股份有限公司
                             项目                                 附注         本期金额              上期金额
一、经营活动产生的现金流量:
销售商品、提供劳务收到的现金                                                  563,450,958.80        459,447,553.70
客户存款和同业存放款项净增加额
向中央银行借款净增加额
向其他金融机构拆入资金净增加额
收到原保险合同保费取得的现金
收到再保险业务现金净额
保户储金及投资款净增加额
处置交易性金融资产净增加额
收取利息、手续费及佣金的现金
拆入资金净增加额
回购业务资金净增加额
收到的税费返还                                                                    964,228.00             49,933.97
收到其他与经营活动有关的现金                                                    4,861,561.98         12,314,820.71
经营活动现金流入小计                                                          569,276,748.78        471,812,308.38
购买商品、接受劳务支付的现金                                                  691,719,379.68        489,542,318.04
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金                                                  9,789,610.68         12,966,521.05
支付的各项税费                                                                 11,804,092.37         11,582,911.03
支付其他与经营活动有关的现金                                                    8,215,522.30         18,105,925.25
经营活动现金流出小计                                                          721,528,605.03        532,197,675.37
经营活动产生的现金流量净额                                                   -152,251,856.25        -60,385,366.99
二、投资活动产生的现金流量:
收回投资收到的现金
取得投资收益收到的现金                                                            804,062.50            800,000.00
处置固定资产、无形资产和其他长期资产收回的现金净额                             12,805,950.00          3,626,875.00
处置子公司及其他营业单位收到的现金净额
收到其他与投资活动有关的现金
投资活动现金流入小计                                                           13,610,012.50          4,426,875.00
购建固定资产、无形资产和其他长期资产支付的现金                                     60,393.10            496,767.00
投资支付的现金
质押贷款净增加额
取得子公司及其他营业单位支付的现金净额
支付其他与投资活动有关的现金                                                   19,900,000.00
投资活动现金流出小计                                                           19,960,393.10            496,767.00
投资活动产生的现金流量净额                                                     -6,350,380.60          3,930,108.00
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                                                            184,860,000.00        133,360,000.00
发行债券收到的现金
收到其他与筹资活动有关的现金
筹资活动现金流入小计                                                         184,860,000.00         133,360,000.00
偿还债务支付的现金                                                            101,090,000.00        113,560,000.00
分配股利、利润或偿付利息支付的现金                                              6,797,565.22          3,928,034.51
其中:子公司支付给少数股东的股利、利润
支付其他与筹资活动有关的现金
筹资活动现金流出小计                                                          107,887,565.22        117,488,034.51
筹资活动产生的现金流量净额                                                     76,972,434.78         15,871,965.49
四、汇率变动对现金及现金等价物的影响
五、现金及现金等价物净增加额                                                  -81,629,802.07        -40,583,293.50
加:期初现金及现金等价物余额                                                   98,520,338.03        108,292,141.47
六、期末现金及现金等价物余额                                                   16,890,535.96         67,708,847.97
补充资料
1.将净利润调节为经营活动现金流量:
净利润                                                                          1,941,321.03          1,522,003.08
加:资产减值准备                                                                  118,150.15           -196,913.85
固定资产折旧、油气资产折耗、生产性生物资产折旧                                 1,567,152.95           1,639,353.89
无形资产摊销                                                                       21,528.11             10,811.34
长期待摊费用摊销
处置固定资产、无形资产和其他长期资产的损失(收益以“-”
                                                                                                     -1,036,298.90
号填列)
固定资产报废损失(收益以“-”号填列)                                              2,604.80
公允价值变动损失(收益以“-”号填列)
财务费用(收益以“-”号填列)                                                  6,797,565.22          3,928,034.51
投资损失(收益以“-”号填列)                                                   -568,909.00         -1,001,975.25
递延所得税资产减少(增加以“-”号填列)                                            2,380.76              1,006.65
递延所得税负债增加(减少以“-”号填列)
存货的减少(增加以“-”号填列)                                              -32,698,728.57         -4,992,054.69
经营性应收项目的减少(增加以“-”号填列)                                    -24,662,112.06         47,837,605.61
经营性应付项目的增加(减少以“-”号填列)                                   -104,772,809.64       -108,096,939.38
其他
经营活动产生的现金流量净额                                                   -152,251,856.25        -60,385,366.99
2.不涉及现金收支的重大投资和筹资活动:
债务转为资本
一年内到期的可转换公司债券
融资租入固定资产
3.现金及现金等价物净变动情况:
现金的期末余额                                                                 16,890,535.96         67,708,847.97
减:现金的期初余额                                                             98,520,338.03        108,292,141.47
加:现金等价物的期末余额
减:现金等价物的期初余额
现金及现金等价物净增加额                                                      -81,629,802.07        -40,583,293.50
公司法定代表人:郑树昌            主管会计工作负责人:米展成              会计机构负责人:龙维
                                               母公司现金流量表
                                                 2007年1-6月
                                                                                          单位:元币种:人民币
编制单位:上海轻工机械股份有限公司
                              项目                                 附注         本期金额             上期金额
一、经营活动产生的现金流量:
销售商品、提供劳务收到的现金                                                   537,091,170.06       367,093,887.97
收到的税费返还                                                                     964,228.00
收到其他与经营活动有关的现金                                                   162,802,027.83        73,939,808.94
经营活动现金流入小计                                                           700,857,425.89       441,033,696.91
购买商品、接受劳务支付的现金                                                   636,363,211.80       391,517,694.09
支付给职工以及为职工支付的现金                                                   6,654,391.66        12,697,791.02
支付的各项税费                                                                  11,144,942.60        11,548,976.00
支付其他与经营活动有关的现金                                                   175,304,816.40        62,234,200.47
经营活动现金流出小计                                                           829,467,362.46       477,998,661.58
经营活动产生的现金流量净额                                                    -128,609,936.57       -36,964,964.67
二、投资活动产生的现金流量:
收回投资收到的现金
取得投资收益收到的现金                                                             804,062.50           800,000.00
处置固定资产、无形资产和其他长期资产收回的现金净额                              12,805,950.00         3,626,875.00
处置子公司及其他营业单位收到的现金净额
收到其他与投资活动有关的现金
投资活动现金流入小计                                                            13,610,012.50         4,426,875.00
购建固定资产、无形资产和其他长期资产支付的现金                                      38,830.00           496,767.00
投资支付的现金                                                                   1,000,000.00
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                                                    19,900,000.00
投资活动现金流出小计                                                            20,938,830.00           496,767.00
投资活动产生的现金流量净额                                                      -7,328,817.50         3,930,108.00
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                                                             146,110,000.00       118,360,000.00
收到其他与筹资活动有关的现金
筹资活动现金流入小计                                                           146,110,000.00       118,360,000.00
偿还债务支付的现金                                                              81,340,000.00        98,560,000.00
分配股利、利润或偿付利息支付的现金                                               5,638,509.66         3,471,374.51
支付其他与筹资活动有关的现金
筹资活动现金流出小计                                                            86,978,509.66       102,031,374.51
筹资活动产生的现金流量净额                                                      59,131,490.34        16,328,625.49
四、汇率变动对现金及现金等价物的影响
五、现金及现金等价物净增加额                                                  -76,807,263.73       -16,706,231.18
加:期初现金及现金等价物余额                                                    90,028,842.14        83,118,396.41
六、期末现金及现金等价物余额                                                    13,221,578.41        66,412,165.23
补充资料
1.将净利润调节为经营活动现金流量:
净利润                                                                           1,600,598.22         1,528,858.84
加:资产减值准备                                                                   -79,826.50          -203,769.61
固定资产折旧、油气资产折耗、生产性生物资产折旧                                   1,405,789.14         1,474,023.89
无形资产摊销                                                                        15,811.36             9,831.36
长期待摊费用摊销
处置固定资产、无形资产和其他长期资产的损失(收益以“-”
                                                                                                     -1,007,057.42
号填列)
固定资产报废损失(收益以“-”号填列)                                               2,604.80
公允价值变动损失(收益以“-”号填列)
财务费用(收益以“-”号填列)                                                   5,638,509.66         3,471,374.51
投资损失(收益以“-”号填列)                                                    -568,909.00          -187,790.69
递延所得税资产减少(增加以“-”号填列)                                             2,380.76             1,006.65
递延所得税负债增加(减少以“-”号填列)
存货的减少(增加以“-”号填列)                                               -13,529,357.17        -4,992,054.69
经营性应收项目的减少(增加以“-”号填列)                                      14,316,426.18        47,053,014.62
经营性应付项目的增加(减少以“-”号填列)                                    -137,413,964.02       -84,112,402.13
其他
经营活动产生的现金流量净额                                                    -128,609,936.57       -36,964,964.67
2.不涉及现金收支的重大投资和筹资活动:
债务转为资本
一年内到期的可转换公司债券
融资租入固定资产
3.现金及现金等价物净变动情况:
现金的期末余额                                                                  13,221,578.41        66,412,165.23
减:现金的期初余额                                                              90,028,842.14        83,118,396.41
加:现金等价物的期末余额
减:现金等价物的期初余额
现金及现金等价物净增加额                                                       -76,807,263.73       -16,706,231.18
公司法定代表人:郑树昌            主管会计工作负责人:米展成              会计机构负责人:龙维
                                            合并所有者权益变动表
                                                 2007年1-6月
编制单位:上海轻工机械股份有限公司
                                                                                          单位:元币种:人民币
                                                             本期金额
                                          归属于母公司所有者权益
                                                                                                  少
                                                                       一                         数
  项目                                                                 般
                                               减:                                               股
             实收资本(或股                                             风                     其        所有者权益合计
                                                                                                  东
                                 资本公积      库存      盈余公积             未分配利润
                  本)                                                  险                     他
                                                股                                                权
                                                                       准                         益
                                                                       备
一、上年
            147,344,592.00     3,131,872.85           58,888,463.21         28,198,660.86               237,563,588.92
年末余额
加:会计
                                                         445,430.54          4,008,874.82                 4,454,305.36
政策变更
前期差错
更正
二、本年
            147,344,592.00     3,131,872.85           59,333,893.75         32,207,535.68               242,017,894.28
年初余额
三、本年
增减变动
金额(减
                                                                             1,941,321.03                 1,941,321.03
少以
“-”号
填列)
(一)净
                                                                             1,941,321.03                 1,941,321.03
利润
(二)直
接计入所
有者权益
的利得和
损失
1.可供
出售金融
资产公允
价值变动
净额
2.权益
法下被投
资单位其
他所有者
权益变动
的影响
3.与计
入所有者
权益项目
相关的所
得税影响
4.其他
上述
(一)和                                                                     1,941,321.03                 1,941,321.03
(二)小

(三)所
有者投入
和减少资

1.所有
者投入资

2.股份
支付计入
所有者权
益的金额
3.其他
(四)利
润分配
1.提取
盈余公积
2.提取
一般风险
准备
3.对所
有者(或
股东)的
分配
4.其他
(五)所
有者权益
内部结转
1.资本
公积转增
资本(或
股本)
2.盈余
公积转增
资本(或
股本)
3.盈余
公积弥补
亏损
4.其他
四、本期
            147,344,592.00     3,131,872.85           59,333,893.75         34,148,856.71              243,959,215.31
期末余额
                                                                                          单位:元币种:人民币
                                                           上年同期金额
                                          归属于母公司所有者权益
                                                                                                    少
                                                                        一
                                                                                                    数
                                                                        般
  项目                                          减:                                                股
             实收资本(或股                                              风                     其        所有者权益合计
                                 资本公积       库存      盈余公积             未分配利润           东
                  本)                                                   险                     他
                                                 股                                                 权
                                                                        准
                                                                                                    益
                                                                        备
一、上年
            210,192,000.00     46,665,643.85           58,430,511.99         23,901,541.03               339,189,696.87
年末余额
加:会计
                                                          360,525.67          3,244,730.97                 3,605,256.64
政策变更
前期差错
更正
二、本年
            210,192,000.00     46,665,643.85           58,791,037.66         27,146,272.00               342,794,953.51
年初余额
三、本年
增减变动
金额(减
                                                                              1,522,003.08                 1,522,003.08
少以
“-”号
填列)
(一)净
                                                                              1,522,003.08                 1,522,003.08
利润
(二)直
接计入所
有者权益
的利得和
损失
1.可供
出售金融
资产公允
价值变动
净额
2.权益
法下被投
资单位其
他所有者
权益变动
的影响
3.与计
入所有者
权益项目
相关的所
得税影响
4.其他
上述
(一)和
                                                                              1,522,003.08                 1,522,003.08
(二)小

(三)所
有者投入
和减少资

1.所有
者投入资

2.股份
支付计入
所有者权
益的金额
3.其他
(四)利
润分配
1.提取
盈余公积
2.提取
一般风险
准备
3.对所
有者(或
股东)的
分配
4.其他
(五)所
有者权益
内部结转
1.资本
公积转增
资本(或
股本)
2.盈余
公积转增
资本(或
股本)
3.盈余
公积弥补
亏损
4.其他
四、本期
            210,192,000.00     46,665,643.85           58,791,037.66         28,668,275.08               344,316,956.59
期末余额
公司法定代表人:郑树昌             主管会计工作负责人:米展成              会计机构负责人:龙维
                                           母公司所有者权益变动表
                                                 2007年1-6月
编制单位:上海轻工机械股份有限公司                                                         单位:元币种:人民币
                                                                  本期金额
        项目                                               减:
                        实收资本(或股
                                            资本公积       库存       盈余公积        未分配利润       所有者权益合计
                             本)
                                                            股
一、上年年末余额       147,344,592.00     3,131,872.85              58,729,324.16    26,687,973.17     235,893,762.18
加:会计政策变更                                                       445,430.54     4,008,874.82       4,454,305.36
前期差错更正
二、本年年初余额       147,344,592.00     3,131,872.85             59,174,754.70     30,696,847.99    240,348,067.54
三、本年增减变动金
额(减少以“-”号                                                                    1,600,598.22       1,600,598.22
填列)
(一)净利润                                                                          1,600,598.22       1,600,598.22
(二)直接计入所有
者权益的利得和损失
1.可供出售金融资
产公允价值变动净额
2.权益法下被投资
单位其他所有者权益
变动的影响
3.与计入所有者权
益项目相关的所得税
影响
4.其他
上述(一)和(二)
                                                                                      1,600,598.22       1,600,598.22
小计
(三)所有者投入和
减少资本
1.所有者投入资本
2.股份支付计入所
有者权益的金额
3.其他
(四)利润分配
1.提取盈余公积
2.对所有者(或股
东)的分配
3.其他
(五)所有者权益内
部结转
1.资本公积转增资
本(或股本)
2.盈余公积转增资
本(或股本)
3.盈余公积弥补亏

4.其他
四、本期期末余额       147,344,592.00     3,131,872.85              59,174,754.70    32,297,446.21     241,948,665.76
                                                                                          单位:元币种:人民币
                                                               上年同期金额
                                                           减:
       项目            实收资本(或股
                                            资本公积       库存       盈余公积        未分配利润       所有者权益合计
                            本)
                                                            股
一、上年年末余额      210,192,000.00     46,665,643.85              58,271,372.94    22,566,412.22     337,695,429.01
加:会计政策变更                                                       360,525.67     3,244,730.97       3,605,256.64
前期差错更正
二、本年年初余额      210,192,000.00     46,665,643.85              58,631,898.61    25,811,143.19     341,300,685.65
三、本年增减变动
金额(减少以                                                                          1,528,858.84       1,528,858.84
“-”号填列)
(一)净利润                                                                          1,528,858.84       1,528,858.84
(二)直接计入所
有者权益的利得和
损失
1.可供出售金融资
产公允价值变动净

2.权益法下被投资
单位其他所有者权
益变动的影响
3.与计入所有者权
益项目相关的所得
税影响
4.其他
上述(一)和
                                                                                      1,528,858.84       1,528,858.84
(二)小计
(三)所有者投入
和减少资本
1.所有者投入资本
2.股份支付计入所
有者权益的金额
3.其他
(四)利润分配
1.提取盈余公积
2.对所有者(或股
东)的分配
3.其他
(五)所有者权益
内部结转
1.资本公积转增资
本(或股本)
2.盈余公积转增资
本(或股本)
3.盈余公积弥补亏

4.其他
四、本期期末余额      210,192,000.00     46,665,643.85             58,631,898.61     27,340,002.03    342,829,544.49

    公司法定代表人:郑树昌             主管会计工作负责人:米展成              会计机构负责人:龙维
    公司概况
    上海轻工机械股份有限公司(以下简称“公司”)系于1991年12月1日经上海市人民政府沪府(1991)155号文批准,采用公开募集方式设立的股份有限公司,公司股票于1992年3月27日在上海证券交易所上市交易,属机械制造行业。公司的经营范围为:生产经营轻工机械、原辅材料、配套容器、包装物、电脑软硬件、配件及IC卡、有色金属、黑色金属、钢材、化工原料、家电产品、建材、装潢、通讯设备、销售润滑油、润滑脂及相关技术服务,自营和代理各类商品及技术的进出口业务(国家限定公司经营和国家禁止进出口的商品及技术除外),经营进料加工和“三来一补”业务,开展对销贸易和转口贸易。
    (二)公司主要会计政策、会计估计和会计差错
    1、会计准则和会计制度:
    公司执行财政部于2006年2月15日颁布的企业会计准则及其应用指南。
    2、财务报表的编制基础:
    以持续经营为财务报表的编制基础。
    3、会计年度:
    本公司会计年度自公历1月1日起至12月31日止。
    4、记账本位币:
    本公司的记账本位币为人民币。
    5、计量属性:
    公司以权责发生制为记账基础.
    公司一般采用历史成本对会计要素进行计量,在保证所确定的会计要素金额能够取得并可靠计量的前提下采用重置成本、可变现净值、现值及公允价值进行计量。
    6、现金及现金等价物的确定标准:
    是指公司持有的期限短、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。
    7、外币业务核算方法:
    (1)外币交易在初始确认时,采用交易发生当日中国人民银行公布的人民币外汇牌价中间价将外币金额折算为人民币金额。
    (2)于资产负债表日,按照下列方法对外币货币性项目和外币非货币性项目进行处理:
    ①外币货币性项目,采用资产负债表日中国人民银行公布的人民币外汇牌价中间价折算。因资产负债表日即期汇率与初始确认时或者前一资产负债表日即期汇率不同而产生的汇兑差额,计入当期损益。
    ②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;  以公允价值计量的交易性金融资产,采用公允价值确定日的即期汇率折算,折算后的记账本位币金额与原记账本位币金额的差额,作为公允价值变动(含汇率变动)处理,计入当期损益。货币性项目,是指公司持有的货币资金和将以固定或可确定的金额收取的资产或者偿付的负债。
    非货币性项目,是指货币性项目以外的项目。
    8、金融资产和金融负债的核算方法:
    (1)金融工具,是指形成一个企业的金融资产,并形成其他单位的金融负债或权益工具的合同。
    (2)金融资产在初始确认时划分为下列四类:
    ①  以公允价值计量且其变动计入当期损益的金融资产,包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产;
    ②  持有至到期投资;
    ③  应收款项;
    ④  可供出售金融资产。
    (3)金融负债在初始确认时划分为下列两类:
    ①以公允价值计量且其变动计入当期损益的金融负债,包括交易性金融负债和指定为以公允价值计量且其变动计入当期损益的金融负债;
    ②  其他金融负债。
    (4)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
    此类金融资产或金融负债进一步分为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。
    交易性金融资产或金融负债,是指公司为了近期内出售而持有的金融资产或近期内回购而承担的金融负债。
    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,是指公司基于风险管理、战略投资需要等所作的指定。
    以公允价值计量且其变动计入当期损益的金融资产按照取得时的公允价值作为初始确认金额,相关的交易费用在发生时计入当期损益。支付的价款中包含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,单独确认为应收项目。
    在持有以公允价值计量且其变动计入当期损益的金融资产期间取得的利息或现金股利,确认为投资收益。资产负债表日,将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的公允价值变动计入当期损益。
    处置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。
    (5)持有至到期投资
    此类金融资产是指到期日固定、回收金额固定或可确定,且公司有明确意图和能力持有至到期的非衍生金融资产。
    持有至到期投资按取得时的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含的已到付息期但尚未领取的债券利息,单独确认为应收项目。
    持有至到期投资在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。实际利率在取得持有至到期投资时确定,在该持有至到期投资预期存续期间或适用的更短期间内保持不变。处置持有至到期投资时,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。
    (6)应收款项
    应收款项主要是指公司销售商品或提供劳务形成的应收款项等债权,按从购货方应收的合同或协议价款作为初始确认金额。收回或处置贷款和应收款项时,将取得的价款与该贷款和应收款项账面价值之间的差额计入当期损益。
    (7)可供出售金融资产
    可供出售金融资产是指公司没有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、持有至到期投资和应收款项的金融资产。
    可供出售金融资产按取得该金融资产的公允价值和相关交易费用之和作为初始确认金额。支付的价款中包含的已到付息期但尚未领取的债券利息或已宣告但尚未发放的现金股利,单独确认为应收项目。可供出售金融资产持有期间取得的利息或现金股利,计入投资收益。资产负债表日,可供出售金融资产以公允价值计量,且公允价值变动计入资本公积(其他资本公积)。
    处置可供出售金融资产时,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。
    (8)其他金融负债
    其他金融负债是指除以公允价值计量且其变动计入当期损益的金融负债以外的金融负债。包括公司发行的债券、因购买商品产生的应付账款、长期应付款等。
    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。其他金融负债采用摊余成本进行后续计量。
    9、应收款项坏账损失核算方法
    坏账的确认标准为:对于应收账款及其他应收款,在资产负债表日对其中单项金额重大的应收款项进行减值损失的测试,对于有客观证据表明其发生了减值的,根据其未来现金流量现值低于其账面价值的差额,确认减值损失,计提减值准备。
    坏账的核算方法:公司的坏账核算采用备抵法,期末公司对应收款项(包括应收账款和其他应收款)按账龄分析法计提坏账准备,

 账龄分析法
              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)                                                     0.5                                        0.5
1-2年                                                              10.0                                         10
2-3年                                                              25.0                                         25
3年以上                                                             50.0                                         50

    10、存货核算方法:
    (1)存货是指在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程及提供劳务过程中耗用的材料和物料。存货同时满足下列条件的,予以确认:
    ①与该存货有关的经济利益很可能流入企业;
    ②该存货的成本能够可靠地计量。
    (2)公司存货包括:原材料、在产品、开发产品、产成品、库存商品、低值易耗品、包装物。取得存货时按实际成本计价,发出存货时按加权平均法计价;低值易耗品领用时采用一次摊销法核算。
    (3)资产负债表日,存货按照成本与可变现净值孰低计量,存货成本高于其可变现净值的,计提存货跌价准备,计入当期损益。可变现净值,是指在日常活动中,存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。各类存货可变现净值的确定依据如下:
    ①产成品、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。
    ②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。
    ③资产负债表日,同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,当分别确定其可变现净值,并与其相对应的成本进行比较,分别确定存货跌价准备的计提或转回的金额。
    存货跌价准备按单个存货项目计提,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,合并计提存货跌价准备。
    11、投资性房地产的核算方法:
    公司的投资性房地产是指为赚取租金或资本增值,或两者兼有而持有的房地产,包括已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。公司的投资性房地产按照成本进行初始计量,在资产负债表日采用成本模式对投资性房地产进行后续计量。
    对投资性房地产按直线法按下列使用寿命及预计净残值率计提折旧或进行摊销:

名称              使用寿命    预计净残值率    年折旧或摊销率
房屋及建筑物         35年      4%              2.74%

    如存在可收回金额低于其账面价值,将按照其差额计提减值准备。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    12、固定资产计价、折旧方法和减值准备的计提方法:
    (1)固定资产计价和折旧方法:
    固定资产是指为生产商品、提供劳务、出租或经营管理而持有的,使用年限超过一年,单位价值较高的有形资产。
    固定资产以取得时的实际成本入帐,并从其达到预定可使用状态的次月起,采用直线法(年数平均法)提取折旧。
    各类固定资产的估计残值率、折旧年限和年折旧率如下:

          类别                     折旧年限(年)                  残值率(%)                年折旧率(%)
房屋及建筑物                35年                             4%                        2.74%
机器设备                    10年                             4%                        9.60%
运输设备                    6年                              4%                        16.00%
家具用具                    5—10年                          4%                        9.60%—19.20%

    (1)固定资产,是指同时具有下列特征的有形资产:
    ①为生产商品、提供劳务、出租或经营管理而持有的;
    ②使用寿命超过一个会计年度。
    (2)固定资产同时满足下列条件的,才能予以确认:
    ①与该固定资产有关的经济利益很可能流入企业;
    ②该固定资产的成本能够可靠地计量。
    (2)减值准备的计提方法:
    如存在可收回金额低于其账面价值,将按照其差额计提减值准备。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    13、在建工程核算方法:
    (1)公司的在建工程按实际成本计价,包括公司自行建造固定资产发生的支出,由在建工程达到预定可使用状态前所发生的必要支出构成包括建筑安装工程费、设备购置费等,并于达到预定可使用状态时转入固定资产。
    (2)如存在可收回金额低于其账面价值,将按照其差额计提减值准备。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    14、无形资产计价及摊销方法:
    (1)无形资产,是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。公司的无形资产按照成本进行初始计量。于取得无形资产时分析判断其使用寿命
    (2)公司确定无形资产使用寿命通常考虑的因素。
    ①运用该资产生产的产品通常的寿命周期、可获得的类似资产使用寿命的信息;
    ②技术、工艺等方面的现阶段情况及对未来发展趋势的估计;
    ③以该资产生产的产品或提供服务的市场需求情况;
    ④现在或潜在的竞争者预期采取的行动;
    ⑤为维持该资产带来经济利益能力的预期维护支出,以及公司预计支付有关支出的能力;
    ⑥对该资产控制期限的相关法律规定或类似限制,如特许使用期、租赁期等;
    ⑦与企业持有其他资产使用寿命的关联性等。
    无法预见无形资产为公司带来经济利益期限的,视为使用寿命不确定的无形资产
    (3)对于使用寿命有限的无形资产,在使用寿命内直线法摊销。公司于每年年度终了,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。
    (4)采用直线法在计算摊销额时,各项无形资产的使用寿命、预计净残值率如下:

名称      使用年限        预计净残值率
土地使用权     50    0
金蝶软件       5     0

    (5)如存在可收回金额低于其账面价值,将按照其差额计提减值准备。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    15、长期股权投资的核算方法:
    (1)在同一控制下的企业合并中,公司作为购买方取得对其他参与合并企业的控制权,如以支付现金、转让非现金资产或承担债务方式作为合并对价的,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的现金、转让的非现金资产以及所承担债务账面价值之间的差额,调整资本公积;资本公积不足冲减的,调整留存收益;如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,按照发行股份的面值总额作为股本,长期股权投资初始投资成本与所发行股份面值总额之间的差额,调整资本公积,资本公积不足冲减的,调整留存收益。为进行企业合并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、法律服务费用等,于发生时计入当期损益。为企业合并发行的债券或承担其他债务支付的手续费、佣金等,计入所发行债券及其他债务的初始计量金额。企业合并中发行权益性证券发生的手续费、佣金等费用,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。
    (2)公司对外合并如属并非同一控制下的企业合并,按下列情况确定长期股权投资的初始投资成本:
    ①一次交换交易实现的企业合并,长期股权投资的初始投资成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值;
    ②通过多次交换交易分步实现的企业合并,长期股权投资的初始投资成本为每一单项交易成本之和;
    ③为进行企业合并发生的各项直接相关费用计入长期股权投资的初始投资成本;
    ④在合并合同或协议中对可能影响合并成本的未来事项作出约定的,在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,将其计入长期股权投资的初始投资成本;
    (3)对长期股权投资的初始投资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。
    对长期股权投资的初始投资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,按照下列方法处理:
    ①对取得的被购买方各项可辨认资产、负债及或有负债的公允价值以及合并成本的计量进行复核;
    ②经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的,其差额计入当期损益。
    (4)除对外合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下列规定确定其初始投资成本:
    ①以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出;
    ②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;
    ③投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本;
    ④通过非货币性资产交换取得的长期股权投资,其初始投资成本按照《企业会计准则第7号——非货币性资产交换》确定。
    ⑤通过债务重组取得的长期股权投资,其初始投资成本按照《企业会计准则第12号——债务重组》确定。
    (5)下列长期股权投资采用成本法核算:
    ①公司能够对被投资单位实施控制的长期股权投资。
    ②公司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。
    采用成本法核算的长期股权投资按照初始投资成本计价。追加或收回投资将调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。投资企业确认投资收益,仅限于被投资单位接受投资后产生的累积净利润的分配额,所获得的利润或现金股利超过上述数额的部分作为初始投资成本的收回。
    (6)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。
    在权益法核算时,当取得长期股权投资后,按照应享有或应分担的被投资单位实现的净损益的份额,确认投资损益并调整长期股权投资的账面价值。投资企业按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。
    确认被投资单位发生的净亏损,以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限,公司对被投资企业负有承担额外损失义务的除外。被投资单位以后实现净利润的,投资企业在其收益分享额弥补未确认的亏损分担额后,恢复确认收益分享额。
    对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入所有者权益。
    长期股权投资按照权益法核算在确认投资损益时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后加以确定。
    共同控制,是指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。
    重大影响,是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。
    (7)如存在可收回金额低于其账面价值,将按照其差额计提减值准备。可收回金额根据资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间较高者确定。
    16、借款费用的会计处理方法:
    (1)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。符合资本化条件的资产是指需要经过相当长的时间的(通常是指一年及一年以上)购建或者生产活动才能达到预定可使用可销售状态的固定资产、投资性房地产和存货等资产。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。借款费用包括借款利息、折价或者溢价的摊销、辅助费用以及因外币借款而发生的汇兑差额等。
    (2)借款费用同时满足下列条件的,开始资本化:
    ①资产支出已发生,资产支出包括为购建或者生产符合资本化条件的资产而支付的现金、转移非现金资产或者承担带息债务形式发生的支出;
    ②借款费用已经发生;
    ③为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。
    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。符合资本化条件的资产在购建或者生产过程中发生非正常中断,且中断时间连续超过3个月的,暂停借款费用的资本化。在中断期间发生的借款费用确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始。如果中断是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可销售状态必要的程序,借款费用的资本化则继续进行。
    (3)在资本化期间内,每一会计期间的利息(包括折价或溢价的摊销)资本化金额,按照下列规定确定:
    ①为购建或者生产符合资本化条件的资产而借入专门借款的,以专门借款当期实际发生的利息费用,减去尚未动用的借款资金存入银行取得的利息收入或进行暂时性投资取得的投资收益后的金额确定。
    ②为购建或者生产符合资本化条件的资产而占用了一般借款的,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的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确定。
    借款存在折价或溢价的,按照实际利率法确定每一会计期间相应摊销的折价或者溢价的金额,调整每期利息金额。
    在资本化期间内,每一会计期间的利息资本化金额,不超过当期相关借款实际发生的利息金额。
    (4)专门借款发生的辅助费用,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之前发生的,在发生时根据其发生额予以资本化,计入符合资本化条件的资产的成本;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之后发生的,在发生时根据其发生额确认为费用,计入当期损益。一般借款发生的辅助费用,在发生时根据其发生额确认为费用,计入 当期损益。
    17、收入确认原则:
    (1)销售商品收入的确认:
    销售商品收入同时满足下列条件的,予以确认:
    ①企业已将商品所有权上的主要风险和报酬转移给购货方;
    ②企业既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施有效控制;
    ③收入的金额能够可靠地计量;
    ④相关的经济利益很可能流入企业;
    ⑤相关的已发生或将发生的成本能够可靠地计量。
    (2)提供劳务收入的确认:
    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。提供劳务交易的结果能够可靠估计,是指同时满足下列条件:
    ①收入的金额能够可靠地计量;
    ②相关的经济利益很可能流入企业;
    ③交易的完工进度能够可靠地确定;
    ④交易中已发生和将发生的成本能够可靠地计量。
    (3)让渡资产使用权收入的确认:
    让渡资产使用权收入同时满足下列条件的,予以确认:
    ①相关的经济利益很可能流入企业;
    ②收入的金额能够可靠地计量。 
    18、所得税的会计处理方法: 
    公司所得税采用资产负债表债务法进行核算。于资产负债表日,分析比较资产、负债的账面价值与其计税基础,两者之间存在差异的,确认递延所得税资产、递延所得税负债及相应的递延所得税费用
    (或收益)。在计算确定当期所得税(即当期应交所得税)以及递延所得税费用(或收益)的基础上,将两者之和确认为利润表中的所得税费用(或收益),但不包括直接计入所有者权益的交易或事项的所得税影响。
    资产负债表日,对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益,将减记递延所得税资产的账面价值。
    19、会计报表合并范围的确定原则及合并会计报表的编制方法:
    合并财务报表的合并范围以控制为基础予以确定。
    公司直接或通过子公司间接拥有被投资单位半数以上的表决权,将该被投资单位认定为子公司,纳入合并财务报表的合并范围。但是,已宣告破产的子公司,已宣告被清理整顿的子公司和有证据表明本公司不能控制被投资单位的除外。
    本公司拥有被投资单位半数或以下的表决权,满足下列条件之一的,视为母公司能够控制被投资单位,将该被投资单位认定为子公司,纳入合并财务报表的合并范围。但是,有证据表明母公司不能控制被投资单位的除外:
    (1)通过与被投资单位其他投资者之间的协议,拥有被投资单位半数以上的表决权。
    (2)根据公司章程或协议,有权决定被投资单位的财务和经营政策。
    (3)有权任免被投资单位的董事会或类似机构的多数成员。
    (4)在被投资单位的董事会或类似机构占多数表决权。
    编制合并报表时,本公司与被合并子公司采用的统一的会计政策和期间。合并财务报表以本公司和子公司的财务报表为基础,在抵销本公司与子公司、子公司相互之间发生的内部交易对合并资产负债表的影响后,本母公司合并编制。   本公司在报告期内因同一控制下企业合并增加的子公司,编制合并资产负债表时,调整合并资产负债表的期初数。因非同一控制下企业合并增加的子公司,编制合并资产负债表时,不调整合并资产负债表的期初数。本公司在报告期内因同一控制下企业合并增加的子公司,将该子公司合并当期期初至报告期末的收入、费用、利润及现金流量纳入合并利润表及现金流量表。因非同一控制下企业合并增加的子公司,将该子公司购买日至报告期末的收入、费用、利润及现金流量纳入合并利润表及现金流量表。本公司在报告期内处置子公司,将该子公司期初至处置日的收入、费用、利润及现金流量纳入合并利润表及现金流量表。
    20、主要会计政策、会计估计变更及重大会计差错更正
    (1)会计政策变更
    无
    (2)会计估计变更 
    无
    (3)会计差错更正
    无
    (三)税项:
    1、主要税种及税率

  税种                          计税依据                                                税率
增值税     17%                                                                                                17%
营业税     5%                                                                                                  5%
城建税     7%、1%                                                                                     7%、1%
企业所     所得税率15%(或按应纳税所得额的33%计征,              所得税率15%(或按应纳税所得额的33%计征,
得税       按18%返回,实际执行税                                                         按18%返回,实际执行税

    2、优惠税负及批文
    企业所得税:公司2005年6月30日被认定为高新技术企业,有效期二年,故实际执行企业所得税税率为15%。
    (四)企业合并及合并财务报表

                                                                                          单位:元币种:人民币
1、公司所控制的境内外重要子公司的情况
                                 注册
  子公司全称      子公司类型              注册资本                              经营范围
                                  地
上海轻工机械                                           轻工机械设备及配件,金属材料,非危险化工原料,五金交
供销有限责任     控股子公司     上海      2,000,000    电商品,汽车配件,仪器仪表,建筑材料,机电技术服务,
公司                                                   日用百货
上海赛佛仪器                                           生产、扫描仪、仪器、仪表产品、并提供服务,销售自产产
                 控股子公司     上海     17,407,000
有限公司                                               品
上海轻机益厦
物业管理有限     控股子公司     上海        500,000    物业管理,室内装璜,水电安装维修,房屋代理经租
公司
上海轻机房地                                           房地产开发、经营、租赁、咨询服务,物业管理,建筑、装
产开发有限公     控股子公司     上海      5,000,000    璜材料,金属材料,洁具,五金交电,非危险品化工原料,
司                                                     木材
                                                       企业资产租赁,处置;资产受托管理、经营、处置、咨询;
                                                       房地产开发及经营,物业管理;金属材料,化工原料(除危
上海轻机置业                                           险品),天然橡胶,家电产品,建材,装璜材料,通信设
                 控股子公司     上海     30,000,000
有限公司                                               备,汽配摩托车配件,日用百货,办公用品,批发,零售;
                                                       经营各类商品及技术进出口(不另附进出口商品目录),但
                                                       国家限定公司经营或禁止进出口的商品及技术除外。
                                                       轻工机械及原辅材料,配套容器,包装物,生产,销售;金
上海轻机机械                                           属材料,化工原料(除危险品),天然橡胶,家电,建材,
                 控股子公司     上海     50,000,000
制造有限公司                                           装璜材料,通信设备,汽配,摩托车配件,日用百货,办公
                                                       用品,批发,零售;各类货物及技术的进出品业务。
上海轮胎机械                                           橡胶机械,塑料机械,冷作板金加工,双模定型,硫化机修
                 控股子公司     上海        825,000
厂建新分厂                                             理
上海京德置业                                           经营范围:自有物业出租,并提供相关配套服务.(以上凡涉及
                 全资子公司     上海      1,000,000
有限公司                                               行政许可的凭许可证经营)
                     期末实际     实质上构成对子公司的净投资的余额(资         持股比例     表决权比例     是否合
   子公司全称
                      投资额                不抵债子公司适用)                    (%)           (%)        并报表
上海轻工机械供销
                                                              1,514,987.02         90.00          90.00    是
有限责任公司
上海赛佛仪器有限
                                                                          0        51.00          51.00    否(注)
公司
上海轻机益厦物业
                                                                409,607.10         90.00          90.00    是
管理有限公司
上海轻机房地产开
                                                              4,007,816.28         90.00          90.00    是
发有限公司
上海轻机置业有限
                                                             26,950,661.26         90.00          90.00    是
公司
上海轻机机械制造
                                                             44,963,611.83         90.00          90.00    是
有限公司
上海轮胎机械厂建
                                                                432,415.11         54.55          54.55    否(注)
新分厂
上海京德置业有限
                                                              1,000,000.00        100.00         100.00    是
公司

    注:公司已歇业正进行清理整顿,本公司不对其报表进行合并。未纳入合并报表范围对公司的财务状况及经营成果无重大影响。
    (1)合并报表范围发生变更的内容和原因
    本报告期与上期相比,新增合并单位上海京德置业有限公司。
    上海京德置业有限公司成立于2007年4月11日,为上海轻工机械股份有限公司全资控股子公司,因此纳入合并报表范围。
    (2)母公司拥有其半数以上表决权,未纳入合并范围的原因说明:
    1)、上海赛佛仪器有限公司,(注)
    2)、上海轮胎机械厂建新分厂,(注)
    (五)合并会计报表附注
    1、货币资金
    单位:元

                                                       期末数                                 期初数
                 项目
                                                     人民币金额                             人民币金额
现金:                                                             90,718.83                             38,055.79
人民币                                                             90,718.83                             38,055.79
银行存款:                                                    16,770,174.96                          36,850,642.66
人民币                                                         16,770,174.96                         36,850,642.66
其他货币资金:                                                     29,642.17                         61,631,639.58
人民币                                                             29,642.17                         61,631,639.58
                 合计                                          16,890,535.96                         98,520,338.03

    本期货币资金减少81,629,802.07元,主要原因是支付到期票据。
    2、应收账款
    (1)应收账款账龄
    单位:元币种:人民币

                                  期末数                                              期初数
  账龄                 账面余额                                             账面余额
                                                 坏账准备                                              坏账准备
                   金额          比例(%)                             金额           比例(%)
一年以内      174,324,159.32          90.22       871,620.80       146,740,246.59          88.22         733,701.23
一至二年        2,137,879.17           1.10       213,787.92         2,372,420.04           1.43         237,242.01
二至三年        6,349,972.18           3.29     1,587,493.05         7,221,110.70           4.34       1,805,277.68
三年以上       10,407,069.87           5.39     5,438,446.45         9,993,009.20           6.01       5,231,416.11
  合计        193,219,080.54         100.00     8,111,348.22       166,326,786.53         100.00       8,007,637.03

    (2)应收账款坏帐准备变动情况

                                                                                          单位:元币种:人民币
                   项目                                   期初余额                            期末余额
应收账款坏帐准备                                                  8,007,637.03                         8,111,348.22

    (3)应收账款前五名欠款情况

                                                                                          单位:元币种:人民币
                                                     期末数                                  期初数
                                              金额             比例(%)              金额             比例(%)
前五名欠款单位合计及比例                   158,403,923.84             81.98        147,702,136.28             88.80
主要单位
                                                                                          单位:元币种:人民币
                              与本公司                        欠款时     欠款原     计提坏帐金       计提坏帐比例
         单位名称                             欠款金额
                                关系                            间         因            额               (%)
                                                                          业务
上海回海贸易有限公司            客户        54,908,194.19    1年以内                  274,540.97               0.50
                                                                          往来
                                                                          业务
上海俞然贸易有限公司            客户        47,674,202.09    1年以内                  238,371.01               0.50
                                                                          往来
                                                                          业务
上海诚兴贸易有限公司            客户        27,710,000.00    1年以内                  138,550.00               0.50
                                                                          往来
                                                                          业务
上海祥耀铜业有限公司            客户        19,611,527.56    1年以内                   98,057.64               0.50
                                                                          往来
                                                                          业务
上海茂容国际贸易有限公司        客户         8,500,000.00    1年以内                   42,500.00               0.50
                                                                          往来
           合计                   --       158,403,923.84       --         --         792,019.62          --

    (4)本报告期应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款
    3、其他应收款 
    (1)其他应收款账龄

                                                                                          单位:元币种:人民币
                                  期末数                                              期初数
  账龄                账面余额                                             账面余额
                                                 坏账准备                                             坏账准备
                  金额         比例(%)                               金额          比例(%)
一年以内       2,184,379.49          9.59           10,921.90       2,383,165.34          10.36           11,915.83
一至二年         117,347.77          0.52           11,734.78         121,900.29           0.53           12,190.03
二至三年       2,563,376.85         11.25          640,844.21       2,669,241.04          11.60          667,310.26
三年以上      17,914,138.25         78.64       10,431,205.10      17,829,429.86          77.51       10,388,850.91
  合计        22,779,242.36        100.00       11,094,705.99      23,003,736.53         100.00       11,080,267.03

    (2)其他应收款坏账准备变动情况

                                                                                          单位:元币种:人民币
                    项目                                   期初余额                           期末余额
其他应收款坏帐准备                                               11,080,267.03                        11,094,705.99

    (3)其他应收款前五名欠款情况
    单位:元币种:人民币

                                                      期末数                                 期初数
                                              金额             比例(%)              金额             比例(%)
前五名欠款单位合计及比例                    15,927,339.22             69.92         15,993,328.19             69.53
主要单位
                                                                                          单位:元币种:人民币
                                  与本公司                      欠款      欠款                       计提坏帐比例
           单位名称                             欠款金额                           计提坏帐金额
                                    关系                        时间      原因                           (%)
                                                                 3年      业务
上海电气(集团)总公司                客户      10,510,000.00                         5,255,000.00              50.00
                                                                以上      往来
                                                                 3年      业务
上海升龙食府                        客户       3,406,223.83                         2,724,979.06              80.00
                                                                以上      往来
上海振颖房地产开发经营有限                                       3年      业务
                                    客户       1,169,933.00                           935,946.40              80.00
责任公司                                                        以上      往来
                                                                 3年      业务
武进佳辉机械公司                    客户         569,541.60                           284,770.80              50.00
                                                                以上      往来
                                                                 3年      业务
吴县东河塑料机械厂                  客户         271,640.79                           135,820.40              50.00
                                                                以上      往来
             合计                    --       15,927,339.22      --         --      9,336,516.66          --

    (4)本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款
    4、预付账款
    (1)本报告期预付账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款
    5、存货
    (1)存货分类
    单位:元币种:人民币

                                 期末数                                                期初数
  项目
               账面余额         跌价准备          账面价值          账面余额         跌价准备          账面价值
原材料        7,192,464.46                       7,192,464.46       7,848,362.17                       7,848,362.17
库存商
            33,144,019.08       196,868.05      32,947,151.03       1,799,185.13     196,868.05        1,602,317.08

在产品       40,608,029.75                      40,608,029.75      39,488,330.23                      39,488,330.23
产成品       11,286,486.73    8,138,831.17       3,147,655.56      10,396,393.92   8,138,831.17        2,257,562.75
包装物           30,596.70                          30,596.70          30,596.70                          30,596.70
低值易
                 24,297.21                          24,297.21          24,297.21                          24,297.21
耗品
开发产
            88,015,663.65                       88,015,663.65      88,015,663.65                      88,015,663.65

  合计      180,301,557.58    8,335,699.22     171,965,858.36     147,602,829.01   8,335,699.22      139,267,129.79

    6、对合营企业投资和联营企业投资
    单位:元币种:人民币

                    注册业务    本企业持股比   本企业在被投资单位表     期末净资产总本期营业收入总
 被投资单位名称                                                                                         本期净利润
                     地   性质     例(%)         决权比例(%)             额              额
一、合营企业
上海天祥健台制药                                                                                                  -
                   上海                  43.29                   43.29 52,001,045.25      19,825,786.33
机械有限公司                                                                                             543,205.13
二、联营企业
上海东申矿泉水公
                   上海                     20                      20    4,651,692.1                 0           0

镇江新型装饰材料
                   镇江                     38                      38   1,189,251.58                 0           0
公司

    7、长期股权投资
    (1)在被投资单位持股比例与表决权的说明
    单位:元币种:人民币

                                             在被投资单位        在被投资单位          在被投资单位持股比例与
              被投资单位
                                               持股比例           表决权比例           表决权比例不一致的说明
上海轮胎机械厂建新分厂                                 54.55               54.55
上海赛佛仪器有限公司                                      51                  51
上海电气集团财务有限责任公司                              <1                  <1
中国浦发机械工业股份有限公司                              <1                  <1
上海申银万国证券有限公司                                  <1                  <1
上海实嘉股份有限公司                                      <1                  <1
上海宝鼎投资股份有限公司                                  <1                  <1
上海天祥健台制药机械有限公司                           43.29               43.29
上海东申矿泉水公司                                        20                  20
镇江新型装饰材料公司                                      38                  38

    (2)按成本法核算
    单位:元币种:人民币

           被投资单位               初始投资成本       期初余额         增减变动         期末余额        减值准备
上海轮胎机械厂建新分厂                 450,000.00        432,415.11                       432,415.11     432,415.11
上海赛佛仪器有限公司                 8,877,626.10                 0                                0
上海电气集团财务有限责任公司         9,223,200.00      9,223,200.00                     9,223,200.00
中国浦发机械工业股份有限公司           257,839.00        257,839.00                       257,839.00
上海申银万国证券有限公司             1,000,000.00      1,250,000.00    1,000,000.00     1,250,000.00
上海实嘉股份有限公司                   150,000.00        150,000.00                       150,000.00
上海宝鼎投资股份有限公司                62,500.00         62,500.00       62,500.00        62,500.00
 (3)按权益法核算
                                                                                          单位:元币种:人民币
           被投资单位               初始投资成本         期初余额         增减变动         期末余额       减值准备
上海天祥健台制药机械有限公司        12,555,971.52      22,724,997.65    -235,153.50      22,489,844.15
上海东申矿泉水公司                   1,400,000.00       1,170,338.46                      1,170,338.46
镇江新型装饰材料公司                 1,400,000.00         451,915.60                        451,915.60
8、投资性房地产
                                                                                          单位:元币种:人民币
                   项目                         期初账面余额       本期增加额       本期减少额      期末账面余额
一、原价合计                                      13,440,939.19                0              0       13,440,939.19
1.房屋、建筑物                                    13,440,939.19                                       13,440,939.19
2.土地使用权                                                                                                      0
二、累计折旧和累计摊销合计                         3,461,311.22       184,382.78              0        3,645,694.00
1.房屋、建筑物                                     3,461,311.22       184,382.78                       3,645,694.00
2.土地使用权                                                                                                      0
三、投资性房地产减值准备累计金额合计                          0                0              0                   0
1.房屋、建筑物                                                                                                    0
2.土地使用权                                                                                                      0
四、投资性房地产账面价值合计                       9,979,627.97      -184,382.78              0        9,795,245.19
1.房屋、建筑物                                     9,979,627.97      -184,382.78              0        9,795,245.19
2.土地使用权                                                  0                0              0                   0

    9、固定资产
    (1)固定资产情况

                                                                                          单位:元币种:人民币
             项目                      期初数              本期增加数           本期减少数            期末数
一、原价合计:                        89,946,345.53             138,801.35         10,930.00          90,074,216.88
其中:房屋及建筑物                    64,451,306.48                                                  64,451,306.48
机器设备                               9,004,407.98             106,232.10                             9,110,640.08
运输设备                               5,804,312.58                                                    5,804,312.58
家具用具                              10,686,318.49              32,569.25         10,930.00          10,707,957.74
二、累计折旧合计:                    46,818,665.27           1,382,770.17          2,375.20          48,199,060.24
其中:房屋及建筑物                    26,937,841.40             898,845.39                            27,836,686.79
机器设备                               6,865,966.28             162,470.50                             7,028,436.78
运输设备                               4,357,546.06             111,349.89                             4,468,895.95
家具用具                               8,657,311.53             210,104.39          2,375.20           8,865,040.72
三、固定资产净值合计                   43,127,680.26         -1,243,968.82           8,554.80         41,875,156.64
其中:房屋及建筑物                    37,513,465.08           -898,845.39                   0        36,614,619.69
机器设备                                2,138,441.70            -56,238.40                  0          2,082,203.30
运输设备                                1,446,766.52           -111,349.89                  0          1,335,416.63
家具用具                                2,029,006.96           -177,535.14           8,554.80          1,842,917.02
四、减值准备合计                        3,590,397.02                                                   3,590,397.02
其中:房屋及建筑物                      2,590,892.63                                                   2,590,892.63
机器设备                                  256,282.49                                                     256,282.49
运输设备                                      119.20                                                         119.20
家具用具                                  743,102.70                                                     743,102.70
五、固定资产净额合计                   39,537,283.24         -1,243,968.82           8,554.80         38,284,759.62
其中:房屋及建筑物                     34,922,572.45           -898,845.39                  0         34,023,727.06
机器设备                                1,882,159.21            -56,238.40                  0          1,825,920.81
运输设备                                1,446,647.32           -111,349.89                  0          1,335,297.43
家具用具                                1,285,904.26           -177,535.14           8,554.80          1,099,814.32

    被抵押固定资产项目        被抵押固定资产期末净值          ?抵押目的康定路950弄19号;武夷路491弄18-22号(双号);平凉路624号;新丰路339号;中兴路373号;南京西路1574、1576、1578号;轻机大厦18楼、802室、1702室                         608.79    银行贷款
    10、在建工程

                                                                                          单位:元币种:人民币
                                   期末数                                              期初数
   项目
                 帐面余额         减值准备        帐面净额           帐面余额         减值准备        帐面净额
在建工程        3,845,888.33                     3,845,888.33        3,818,888.33                      3,818,888.33
 (1)在建工程项目变动情况
                                                                                          单位:元币种:人民币
              项目名称                           期初数                  本期增加                  期末数
一塑厂浦东开发项目                                   3,186,790.00                                      3,186,790.00
设备改造                                                        0                     0                           0
其他工程                                               632,098.33             27,000.00                  659,098.33
环保工程                                                        0                                                 0
                合计                                 3,818,888.33                                      3,845,888.33
11、无形资产
 (1)无形资产情况:
                                                                                          单位:元币种:人民币
          项目              期初账面余额      本期增加额     本期减少额       期末账面余额      累计减值准备金额
1、文教厂土地使用权            778,316.00                        9,831.36        768,484.64                       0
2、金蝶软件                     65,516.75                       11,696.75         53,820.00                       0
          合计                 843,832.75                       21,528.11        822,304.64
12、递延所得税资产的说明:
     项                目      合并报表
     期末帐面余额         年初帐面余额
应收账款坏账准备           1,001,621.61        1,006,234.15
其他应收款坏账准备        1,646,694.50         1,644,462.72
存货跌价准备              1,220,824.67         1,220,824.67
股权投资减值准备          64,862.27            64,862.27
固定资产减值准备          517,921.55           517,921.55
合计                      4,451,924.60         4,454,305.36

    13、资产减值准备明细
    单位:元币种:人民币

                                                                                  本期减少额
                   项目                        年初账面余额       本期计提额                        期末账面余额
                                                                                  转回    转销
一、坏账准备                                    19,087,904.06      118,150.15                         19,206,054.21
二、存货跌价准备                                 8,335,699.22                                          8,335,699.22
三、可供出售金融资产减值准备
四、持有至到期投资减值准备
五、长期股权投资减值准备                           432,415.11                                            432,415.11
六、投资性房地产减值准备
七、固定资产减值准备                             3,590,397.02                                          3,590,397.02
八、工程物资减值准备
九、在建工程减值准备
十、生产性生物资产减值准备
其中:成熟生产性生物资产减值准备
十一、油气资产减值准备
十二、无形资产减值准备
十三、商誉减值准备
十四、其他
                   合计                         31,446,415.41      118,150.15                         31,564,565.56
14、短期借款
 (1)短期借款分类:
                                                                                          单位:元币种:人民币
          项目                                期末数                                       期初数
抵押借款                                               190,640,000.00                                108,690,000.00
担保借款                                                50,910,000.00                                 53,840,000.00
          合计                                         246,300,000.00                                162,530,000.00
15、应付票据
                                                                                          单位:元币种:人民币
                  种类                             期末数                               期初数
             商业承兑汇票                                       0                                                 0
             银行承兑汇票                                       0                                    112,310,000.00
                  合计                                                                               112,310,000.00

    16、应付账款: 
    (1)本报告期应付账款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    17、预收账款:
    (1)本报告期预收账款中无预收持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    18、应付职工薪酬:
    单位:元币种:人民币

                项目                      期初账面余额        本期增加额         本期支付额         期末账面余额
一、工资、奖金、津贴和补贴                                     5,694,766.05       5,694,766.05
二、职工福利费                             1,037,304.45          743,390.16         893,571.35          887,123.26
三、社会保险费                                                 2,771,064.77       2,771,142.97              -78.20
        其中:1.医疗保险费                                       813,361.72         813,361.72
               2.基本养老保险费                                1,729,722.70       1,729,800.90              -78.20
               3.年金缴费
               4.失业保险费                                      168,456.03         168,456.03
               5.工伤保险费                                       29,852.11          29,852.11
               6.生育保险费                                       29,672.21          29,672.21
四、住房公积金                               -13,397.15          212,119.85         209,336.85          -10,614.15
五、其他                                   2,677,511.52          181,324.09          49,388.40        2,809,447.21
                合计                       3,701,418.82        9,602,664.92       9,618,205.62        3,685,878.12

    19、应交税费:

                                                                                          单位:元币种:人民币
    项目           期末数             期初数                                   计缴标准
增值税           -4,278,571.33      5,765,065.24    17%
营业税              152,338.17      1,039,533.26    5%
                                                    所得税率15%(或按应纳税所得额的33%计征,按18%返回,
所得税              262,211.54      3,986,053.67
                                                    实际执行税
个人所得税           20,949.51          6,061.42
城建税                5,103.03         24,534.95    7%、1%
教育费附加            4,671.87         63,445.31    3%
河道费附加            2,171.86         21,887.24    1%
其他税费            131,598.80        131,658.80
    合计         -3,699,526.75     11,038,239.89                                   --

    20、其他应付款:
    (1)本报告期其他应付款中应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项情况

                                                                                          单位:元币种:人民币
                            单位名称                                        期末数                   期初数
上海天祥健台制药机械有限公司                                                    41,445.36                93,845.36
                              合计                                              41,445.36                93,845.36
21、长期借款
 (1)长期借款分类:
                                                                                          单位:元币种:人民币
             项目                                  期末数                                   期初数
信用借款                                                      500,000.00                                500,000.00
             合计                                             500,000.00                                500,000.00

    22、专项应付款:

                                                                                          单位:元币种:人民币
           项目                        期初数                      本期结转数                     期末数
专项应付款                                   880,086.50                                                  880,086.50
           合计                              880,086.50                                                  880,086.50

    23、股本

                                                                                                          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(%)
股份总数    147,344,592           100                                                     147,344,592           100
24、未分配利润:
                                                                                          单位:元币种:人民币
                               项目                                                      期末数
净利润                                                                                                1,941,321.03
加:年初未分配利润                                                                                    32,207,535.68
其他转入
减:提取法定盈余公积
未分配利润                                                                                            34,148,856.71
25、营业收入
 (1)营业收入
                                                                                          单位:元币种:人民币
              项目                               本期发生额                               上期发生额
主营业务收入                                              517,585,093.34                             342,187,191.35
其他业务收入                                               16,341,492.91                               5,726,906.80
              合计                                        533,926,586.25                             347,914,098.15
 (2)主营业务(分行业)
                                                                                          单位:元币种:人民币
                                                 本期数                                   上年同期数
          行业名称
                                      营业收入             营业成本             营业收入             营业成本
1、贸易                             507,660,585.34       505,219,826.36        330,234,711.30        318,165,426.56
2、机械行业                           9,478,080.47         7,124,789.88         11,658,259.94         11,912,786.00
3、服务业收入                           435,621.53           188,849.00            263,414.11            224,208.30
4、房地产收入                            10,806.00                                  30,806.00
             合计                   517,585,093.34       512,533,465.24        342,187,191.35        330,302,420.86
 (3)主营业务(分产品)
                                                                                          单位:元币种:人民币
                                        本期数                                        上年同期数
    产品名称
                          营业收入                 营业成本                营业收入                 营业成本
1、内贸商品               507,660,585.34           505,219,826.36          330,234,711.30            318,165,426.56
2、机械产品                 9,478,080.47             7,124,789.88           11,658,259.94             11,912,786.00
3、其他                       446,427.53               188,849.00              294,220.11                224,208.30
      合计                517,585,093.34           512,533,465.24          342,187,191.35            330,302,420.86

    (4)主营业务(分地区)
    单位:元币种:人民币

                                     本期数                                          上年同期数
  地区名称
                       营业收入                 营业成本                  营业收入                 营业成本
1、内销                 517,585,093.34            512,533,465.24            342,187,191.35           330,302,420.86
2、出口                              0                         0                         0                        0
    合计                517,585,093.34            512,533,465.24            342,187,191.35           330,302,420.86
 (5)公司前五名客户的销售收入情况
                                                                                          单位:元币种:人民币
     客户名称                 销售收入总额                               占公司全部销售收入的比例(%)
       合计                          196,211,912.99                                                           37.91
26、营业税金及附加:
                                                                                          单位:元币种:人民币
          项目                          本期数                      上年同期数                    计缴标准
营业税                                         811,007.07                   295,146.09    5%
城建税                                          12,757.03                    20,498.04    7%、1%
教育费附加                                      34,371.62                    57,804.54    3%
河道费附加                                      11,457.20                                 1%
房产税                                         892,984.42                   380,999.25    12%
          合计                               1,762,577.34                   754,447.92               --
27、投资收益
                                                                                          单位:元币种:人民币
                 被投资单位                        上期金额          本期金额         本期与上期增减变动的原因
1、成本法核算企业分配来的股利(利润)                  800,000.00       804,062.50    所投资企业利润增加
2、期末调整的被投资公司权益净增减额                  201,975.25      -235,153.50    注
                    合计                           1,001,975.25       568,909.00                  -

    注:上海天祥健台制药机械有限公司本期实现净利润-543,205.13元,公司股份占43.29%,应享权益-235,153.50元。
    28、资产减值损失
    单位:元币种:人民币

                            项目                                      本期发生额                 上期发生额
一、坏账损失                                                                118,150.15                  -196,913.85
二、存货跌价损失
三、可供出售金融资产减值损失
四、持有至到期投资减值损失
五、长期股权投资减值损失
六、投资性房地产减值损失
七、固定资产减值损失
八、工程物资减值损失
九、在建工程减值损失
十、生产性生物资产减值损失
十一、油气资产减值损失
十二、无形资产减值损失
十三、商誉减值损失
十四、其他
                            合计                                            118,150.15                 -196,913.85
29、营业外收入
                                                                                          单位:元币种:人民币
                       项目                                    本期发生额                      上期发生额
非流动资产处置利得合计                                                                                1,036,298.90
其中:固定资产处置利得                                                                                1,036,298.90
无形资产处置利得
政府补助                                                                964,228.00
罚款收入                                                                100,000.00
其他收入                                                                                                214,965.00
                       合计                                           1,064,228.00                    1,251,263.90
30、营业外支出
                                                                                          单位:元币种:人民币
                          项目                                     本期发生额                   上期发生额
非流动资产处置损失合计                                                       2,604.80
其中:固定资产处置损失                                                       2,604.80
无形资产处置损失
其他支出                                                                    62,309.00                   473,260.88
                          合计                                              64,913.80                   473,260.88
31、所得税费用:
                                                                                          单位:元币种:人民币
                项目                                  本期数                               上年同期数
当期所得税                                                       263,733.20                             203,524.05
递延所得税                                                         2,380.76                               1,006.65
                合计                                             266,113.96                             204,530.70
32、收到的其他与经营活动有关的现金
                                                                                          单位:元币种:人民币
                           项目                                                       金额
1、存款利息                                                                                             487,774.27
2、往来款                                                                                             2,000,000.00
3、代收代付款                                                                                         1,249,064.91
4、暂收暂付                                                                                           1,124,722.80
                           合计                                                                       4,861,561.98
33、支付的其他与经营活动有关的现金
                                                                                          单位:元币种:人民币
                                   项目                                                       金额
1、费用性支出所支付的现金                                                                             4,161,697.23
2、往来款                                                                                             2,100,000.00
3、代收代付款                                                                                         1,535,057.70
4、暂收暂付                                                                                             418,767.37
                                   合计                                                               8,215,522.30

    34、支付的其他与投资活动有关的现金

                                                                                          单位:元币种:人民币
                                项目                                                        金额
终止协议退还购房预收款                                                                               19,900,000.00
                                合计                                                                 19,900,000.00

    (六)母公司会计报表附注
    1、货币资金
    单位:元

                                                       期末数                                 期初数
                 项目
                                                     人民币金额                             人民币金额
现金:
人民币                                                             64,932.33                             23,821.96
人民币                                                             64,932.33                             23,821.96
银行存款:
人民币                                                         13,127,003.91                         28,819,378.01
人民币                                                         13,127,003.91                         28,819,378.01
其他货币资金:
人民币                                                             29,642.17                         61,185,642.17
人民币                                                             29,642.17                         61,185,642.17
                 合计                                          13,221,578.41                         90,028,842.14
2、应收账款
 (1)应收账款账龄
                                                                                          单位:元币种:人民币
                                  期末数                                              期初数
  账龄                 账面余额                                             账面余额
                                                 坏账准备                                              坏账准备
                   金额          比例(%)                             金额            比例(%)
一年以内       99,623,736.19          84.39       498,118.68       123,791,475.50          86.63        618,957.38
一至二年        2,134,705.60           1.81       213,470.56         2,369,246.47           1.66        236,924.65
二至三年        6,349,972.18           5.38     1,587,493.05         7,221,110.70           5.05      1,805,277.68
三年以上        9,937,246.85           8.42     4,968,623.43         9,523,186.18           6.66      4,761,593.09
  合计        118,045,660.82         100.00     7,267,705.72       142,905,018.85         100.00      7,422,752.80

    (2)应收账款坏账准备变动情况
    单位:元币种:人民币

                   项目                                   期初余额                            期末余额
应收账款坏帐准备                                                  7,422,752.80                         7,267,705.72
主要单位
                                                                                          单位:元币种:人民币
                               与本公司                      欠款时                                  计提坏帐比例
         单位名称                             欠款金额                  欠款原因     计提坏帐金额
                                 关系                           间                                        (%)
上海回海贸易有限公司             客户      43,877,401.05     1年以内    业务往来       219,387.01              0.50
上海祥耀铜业有限公司             客户      19,611,527.56     1年以内    业务往来        98,057.64              0.50
上海诚兴贸易有限公司             客户      17,085,000.00     1年以内    业务往来        85,425.00              0.50
上海俞然贸易有限公司             客户       7,367,582.88     1年以内    业务往来        36,837.91              0.50
上海吉美豪进出口有限公司         客户       5,190,000.00     1年以内    业务往来        25,950.00              0.50
           合计                   --       93,131,511.49        --          --         465,657.56          --

    (4)本报告期应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款
    3、其他应收款
    (1)其他应收款账龄

                                                                                          单位:元币种:人民币
                                  期末数                                               期初数
  账龄                  账面余额                                            账面余额
                                                  坏账准备                                             坏账准备
                   金额          比例(%)                              金额          比例(%)
一年以内      113,400,144.62          84.64        567,000.72      101,306,029.76          83.10         506,530.15
一至二年          117,347.77           0.09         11,734.78          117,347.77           0.10          11,734.78
二至三年        2,551,758.73           1.90        637,939.68        2,662,175.44           2.18         665,543.86
三年以上       17,914,138.25          13.37     10,431,205.10       17,829,429.86          14.62      10,388,850.91
  合计        133,983,389.37         100.00     11,647,880.28      121,914,982.83         100.00      11,572,659.70

    (2)其他应收款坏账准备变动情况

                                                                                          单位:元币种:人民币
                    项目                                   期初余额                           期末余额
其他应收款坏帐准备                                               11,572,659.70                        11,647,880.28

    (3)其他应收款前五名欠款情况
    单位:元币种:人民币

                                                     期末数                                  期初数
                                              金额             比例(%)              金额             比例(%)
前五名欠款单位合计及比例                   126,065,679.77             94.09        117,978,051.32             96.77
主要单位
                                                                                          单位:元币种:人民币
                                与本公司                         欠款      欠款                      计提坏帐比例
          单位名称                              欠款金额                            计提坏帐金额
                                  关系                           时间      原因                          (%)
                                                                 1年       业务
上海轻机机械制造有限公司         子公司       57,751,760.93                           288,758.80               0.50
                                                                 以内      往来
                                                                 1年       业务
上海轻机置业有限公司             子公司       53,227,762.01                           266,138.81               0.50
                                                                 以内      往来
                                                                 3年       业务
上海电气(集团)总公司              客户        10,510,000.00                         5,255,000.00              50.00
                                                                 以上      往来
                                                                 3年       业务
上海升龙食府                      客户         3,406,223.83                         2,724,979.06              80.00
                                                                 以上      往来
上海振颖房地产开发经营有                                         3年       业务
                                  客户         1,169,933.00                           935,946.40              80.00
限责任公司                                                       以上      往来
            合计                   --        126,065,679.77       --        --      9,470,823.07          --

    (4)本报告期其他应收账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款
    4、预付账款
    (1)本报告期预付账款中无持有公司5%(含5%)以上表决权股份的股东单位的欠款
    5、存货
    (1)存货分类

                                                                                          单位:元币种:人民币
                                    期末数                                             期初数
    项目
                  账面余额         跌价准备         账面价值         账面余额         跌价准备         账面价值
原材料           5,241,603.46                      5,241,603.46     5,331,199.88                       5,331,199.88
库存商品        13,573,953.59                     13,573,953.59
在产品          37,817,477.62                     37,817,477.62    37,772,477.62                      37,772,477.62
产成品           9,354,766.01    8,138,831.17      1,215,934.84     9,354,766.01    8,138,831.17       1,215,934.84
包装物              30,596.70                         30,596.70        30,596.70                          30,596.70
低值易耗品          23,768.10                         23,768.10        23,768.10                          23,768.10
    合计        66,042,165.48    8,138,831.17     57,903,334.31    52,512,808.31    8,138,831.17      44,373,977.14

    6、长期股权投资
    (1)在被投资单位持股比例与表决权的说明

                                                                                          单位:元币种:人民币
               被投资单位                        在被投资单位持股比例                在被投资单位表决权比例
上海轮胎机械厂建新分厂                                                  54.55                                 54.55
上海赛佛仪器有限公司                                                       51                                    51
上海轻工机械供销有限责任公司                                               90                                    90
上海轻机房产有限公司                                                       90                                    90
上海益厦物业有限公司                                                       90                                    90
上海轻机置业有限公司                                                       90                                    90
上海轻机机械制造有限公司                                                   90                                    90
上海京德置业有限公司                                                      100                                   100
上海电气集团财务有限责任公司                                               <1                                    <1
中国浦发机械工业股份有限公司                                               <1                                    <1
上海申银万国证券有限公司                                                   <1                                    <1
上海实嘉股份有限公司                                                       <1                                    <1
上海宝鼎投资股份有限公司                                                   <1                                    <1
上海天祥健台制药机械有限公司                                            43.29                                 43.29
上海东申矿泉水公司                                                         20                                    20
镇江新型装饰材料公司                                                       38                                    38
 (2)按成本法核算
                                                                                          单位:元币种:人民币
          被投资单位               初始投资成本        期初余额         增减变动         期末余额        减值准备
上海轮胎机械厂建新分厂                450,000.00         432,415.11                        432,415.11    432,415.11
上海赛佛仪器有限公司                8,877,626.10                  0                                 0
上海轻工机械供销有限责任公司        1,800,000.00       1,514,987.02                      1,514,987.02
上海轻机房产有限公司                4,500,000.00       4,007,816.28                      4,007,816.28
上海益厦物业有限公司                  450,000.00         409,607.10                        409,607.10
上海轻机置业有限公司               27,000,000.00      26,950,661.26                     26,950,661.26
上海轻机机械制造有限公司           45,000,000.00      44,963,611.83                     44,963,611.83
上海京德置业有限公司                                                  1,000,000.00       1,000,000.00
上海电气集团财务有限责任公司        9,223,200.00       9,223,200.00                      9,223,200.00
中国浦发机械工业股份有限公司          257,839.00         257,839.00                        257,839.00
上海申银万国证券有限公司            1,000,000.00       1,250,000.00   1,000,000.00       1,250,000.00
上海实嘉股份有限公司                  150,000.00         150,000.00                        150,000.00
上海宝鼎投资股份有限公司               62,500.00          62,500.00      62,500.00          62,500.00
 (3)按权益法核算
                                                                                          单位:元币种:人民币
             被投资单位                   初始投资成本          期初余额           增减变动           期末余额
上海天祥健台制药机械有限公司               12,555,971.52       22,724,997.65       -235,153.50        22,489,844.15
上海东申矿泉水公司                          1,400,000.00        1,170,338.46                           1,170,338.46
镇江新型装饰材料公司                        1,400,000.00          451,915.60                             451,915.60
7、固定资产
 (1)固定资产情况
                                                                                          单位:元币种:人民币
             项目                      期初数              本期增加数           本期减少数            期末数
一、原价合计:                        79,230,404.18              53,275.00         10,930.00          79,272,749.18
其中:房屋及建筑物                     64,451,306.48                      0                          64,451,306.48
机器设备                                1,999,285.80              31,445.00                           2,030,730.80
运输设备                                3,567,247.23                      0                           3,567,247.23
家具用具                                9,212,564.67              21,830.00         10,930.00         9,223,464.67
二、累计折旧合计:                     37,908,594.84           1,221,406.36          2,375.20        39,127,626.00
其中:房屋及建筑物                     26,937,841.40             898,845.39                          27,836,686.79
机器设备                                1,105,718.76              23,030.82                           1,128,749.58
运输设备                                2,495,040.88             101,659.63                           2,596,700.51
家具用具                                7,369,993.80             197,870.52          2,375.20         7,565,489.12
三、固定资产净值合计                   41,321,809.34          -1,168,131.36          8,554.80        40,145,123.18
其中:房屋及建筑物                     37,513,465.08            -898,845.39                 0        36,614,619.69
机器设备                                  893,567.04               8,414.18                 0           901,981.22
运输设备                                1,072,206.35            -101,659.63                 0           970,546.72
家具用具                                1,842,570.87            -176,040.52          8,554.80         1,657,975.55
四、减值准备合计                        3,452,810.31                                                  3,452,810.31
其中:房屋及建筑物                      2,590,892.63                                                  2,590,892.63
机器设备                                  118,695.78                                                    118,695.78
运输设备                                      119.20                                                        119.20
家具用具                                  743,102.70                                                    743,102.70
五、固定资产净额合计                   37,868,999.03          -1,168,131.36          8,554.80        36,692,312.87
其中:房屋及建筑物                     34,922,572.45            -898,845.39                 0        34,023,727.06
机器设备                                  774,871.26               8,414.18                 0           783,285.44
运输设备                                1,072,087.15            -101,659.63                 0           970,427.52
家具用具                               1,099,468.17           -176,040.52           8,554.80            914,872.85
8、资产减值准备明细
                                                                                          单位:元币种:人民币
                                                        本期计              本期减少额
                项目                   年初账面余额                                                  期末账面余额
                                                         提额        转回      转销      合计
一、坏账准备                           18,995,412.50              79,826.50            79,826.50     18,915,586.00
二、存货跌价准备                        8,138,831.17                                                  8,138,831.17
三、可供出售金融资产减值准备
四、持有至到期投资减值准备
五、长期股权投资减值准备                  432,415.11                                                    432,415.11
六、投资性房地产减值准备
七、固定资产减值准备                    3,452,810.31                                                  3,452,810.31
八、工程物资减值准备
九、在建工程减值准备
十、生产性生物资产减值准备
其中:成熟生产性生物资产减值准备
十一、油气资产减值准备
十二、无形资产减值准备
十三、商誉减值准备
十四、其他
                合计                   31,019,469.09              79,826.50            79,826.50     30,939,642.59

    9、短期借款
    (1)短期借款分类:
    单位:元币种:人民币

          项目                                期末数                                       期初数
抵押借款                                               152,390,000.00                                84,690,000.00
担保借款                                                50,910,000.00                                53,840,000.00
          合计                                         203,300,000.00                               138,530,000.00

    10、应付账款:
    (1)本报告期应付账款中无应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    11、预收账款:
    (1)本报告期预收账款中无预收持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项。
    12、应交税费:

                                                                                          单位:元币种:人民币
     项目             期末数             期初数                                  计缴标准
增值税             -1,989,494.83         5,704,480.13
营业税                146,265.26           950,073.10   5%
                                                        所得税率15%(或按应纳税所得额的33%计征,按18%返
所得税                179,682.24         3,984,932.04
                                                        回,实际执行税
个人所得税             17,222.50                    0
城建税                  4,747.64            22,884.98   7%、1%
教育费附加              4,489.65           58,901.66    3%
河道费附加              2,111.11            20,248.45   1%
其他税费              131,598.80           131,598.80
     合计          -1,503,377.83        10,873,119.16                                --

    13、其他应付款: 
    (1)本报告期其他应付款中应付持有公司5%(含5%)以上表决权股份的股东单位或关联方的款项情况

                                                                                          单位:元币种:人民币
                            单位名称                                        期末数                   期初数
上海天祥健台制药机械有限公司                                                    41,445.36                93,845.36
                              合计                                              41,445.36                93,845.36

    14、长期借款
    (1)长期借款分类:

                                                                                          单位:元币种:人民币
             项目                                  期末数                                   期初数
信用借款                                                      500,000.00                                500,000.00
             合计                                             500,000.00                                500,000.00

    15、股本
    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(%)
股份总数    147,344,592        100.00                                                     147,344,592       100.00
16、未分配利润:
                                                                                          单位:元币种:人民币
                               项目                                                      期末数
净利润                                                                                                1,600,598.22
加:年初未分配利润                                                                                   30,696,847.99
其他转入
减:提取法定盈余公积
未分配利润                                                                                           32,297,446.21
17、营业收入
 (1)营业收入
                                                                                          单位:元币种:人民币
              项目                               本期发生额                               上期发生额
主营业务收入                                              422,770,259.12                            267,977,450.21
其他业务收入                                               16,012,961.49                              5,653,484.50
              合计                                        438,783,220.61                            273,630,934.71
 (2)主营业务(分行业)
                                                                                          单位:元币种:人民币
                                        本期数                                        上年同期数
    行业名称
                          营业收入                 营业成本                营业收入                 营业成本
1、贸易                   422,823,207.84           421,378,085.50          256,319,190.27           244,335,494.02
2、机械产品                   -52,948.72               -46,682.05           11,658,259.94            11,912,786.00
      合计                422,770,259.12           421,331,403.45          267,977,450.21           256,248,280.02
 (3)主营业务(分产品)
                                                                                          单位:元币种:人民币
                                        本期数                                        上年同期数
    产品名称
                          营业收入                 营业成本                营业收入                 营业成本
1、内贸商品               422,823,207.84           421,378,085.50          256,319,190.27           244,335,494.02
2、机械产品                   -52,948.72               -46,682.05           11,658,259.94            11,912,786.00
      合计                422,770,259.12           421,331,403.45          267,977,450.21           256,248,280.02

    (4)主营业务(分地区)
    单位:元币种:人民币

                                     本期数                                          上年同期数
  地区名称
                       营业收入                 营业成本                  营业收入                 营业成本
1、内销                 422,770,259.12            421,331,403.45            267,977,450.21           256,248,280.02
2、出口                              0                         0                         0                        0
    合计                422,770,259.12            421,331,403.45            267,977,450.21           256,248,280.02
 (5)公司前五名客户的销售收入情况
                                                                                          单位:元币种:人民币
     客户名称                 销售收入总额                            占公司全部销售收入的比例(%)
       合计                           192,529,557.71                                                          45.54
18、营业税金及附加:
                                                                                          单位:元币种:人民币
          项目                          本期数                      上年同期数                    计缴标准
营业税                                         785,303.20                   276,458.58    5%
城建税                                           7,853.03                    19,186.17    7%、1%
教育费附加                                      23,559.09                    57,558.48    3%
河道费附加                                       7,853.03                                 1%
房产税                                         892,984.42                   380,999.25    12%
          合计                               1,717,552.77                   734,202.48               --
 (七)关联方及关联交易
1、本企业的母公司情况
                                                                                          单位:元币种:人民币
                                                                                  母公司对                    本企
             注                                                                                母公司对本
母公司名                                                                          本企业的                    业最
             册                     业务性质                        注册资本                   企业的表决
    称                                                                            持股比例                    终控
             地                                                                                 权比例(%)
                                                                                      (%)                     制方
                   实业投资、资产管理、商务信息咨询、有色
上海弘昌           金属、黑色金属、化工原料、家电产品、建
            上                                                                                               郑树
晟集团有           材、装潢材料、通讯设备、汽车及摩托车配         200,000,000         37.68          37.68
            海                                                                                               昌
限公司             件、日用百货、办公用品的批发与零售,经
                   营各类商品和技术的进出口等。
2、本企业的子公司情况
                                                                                          单位:元币种:人民币
               子公司全称                     注册地        注册资本          持股比例(%)         表决权比例(%)
上海轻工机械供销有限责任公司                   上海            2,000,000               90.00                  90.00
上海赛佛仪器有限公司                           上海           17,407,000               51.00                  51.00
上海轻机益厦物业管理有限公司                   上海              500,000               90.00                  90.00
上海轻机房地产开发有限公司                     上海            5,000,000               90.00                  90.00
上海轻机置业有限公司                           上海           30,000,000               90.00                  90.00
上海轻机机械制造有限公司                       上海           50,000,000               90.00                  90.00
上海轮胎机械厂建新分厂                         上海              825,000               54.55                  54.55
上海京德置业有限公司                           上海            1,000,000              100.00                 100.00
3、本企业的合营和联营企业的情况
                                                                                          单位:元币种:人民币
                                                 业务      注册                           本企业在被投资单位表决
         被投资单位名称              注册地                         本企业持股比例(%)
                                                 性质      资本                                  权比例(%)
一、合营企业
上海天祥健台制药机械有限公司          上海                                        43.29                       43.29
二、联营企业
上海东申矿泉水公司                    上海                                           20                          20
镇江新型装饰材料公司                  镇江                                           38                          38
         被投资单位名称                期末资产总额        期末负债总额        本期营业收入总额       本期净利润
一、合营企业
上海天祥健台制药机械有限公司            68,342,628.83       16,341,583.58            19,825,786.33      -543,205.13
二、联营企业
上海东申矿泉水公司                       9,757,792.13        5,106,100.03                        0                0
镇江新型装饰材料公司                      1,695,972.7          506,721.12                        0                0
4、关联交易情况
     本报告期公司无关联交易事项。
5、关联方应收应付款项
                                                                                          单位:元币种:人民币
     项目名称                              关联方                               期末金额             期初金额
其他应收款           上海轮胎机械厂建新分厂                                        214,844.56            214,844.56
其他应付款           上海天祥健台制药机械有限公司                                   41,445.36             93,845.36

    (八)股份支付:
    无
    (九)或有事项:
    无
    (十)承诺事项:
    无
    (十一)资产负债表日后事项:
    无
    (十二)其他重要事项:
    无
    (十三)补充资料:
    1、按中国证监会发布的《公开发行证券公司信息披露编报规则》第9号的要求计算的净资产收益率及每股收益:
    单位:元币种:人民币

                                                           净资产收益率(%)                  每股收益
                     报告期利润
                                                         全面摊薄     加权平均     基本每股收益      稀释每股收益
           归属于公司普通股股东的净利润                      0.796        0.793             0.013             0.013
 扣除非经常性损益后归属于公司普通股股东的净利润              0.448        0.446             0.007             0.007

    2、2006年半年度净利润差异调节表
    单位:元币种:人民币

                                      项目                                                       金额
2006年半年度净利润(原会计准则)                                                                       1,523,009.73
追溯调整项目影响合计数                                                                                    -1,006.65
其中:
所得税费用                                                                                                -1,006.65
2006年半年度净利润(新会计准则)                                                                       1,522,003.08
                                       假定全面执行新会计准则的备考信息
其他项目影响数合计                                                                                                0
其中:
营业税金及附加                                                                                           380,999.25
管理费用                                                                                                -184,085.40
资产减值损失                                                                                            -196,913.85
2006年半年度模拟净利润                                                                                 1,522,003.08

    营业税金及附加调增了原在管理费用中列支的房产税380,999.25元,转出了在营业税金及附加中列支的房产税及单列的资产减值损失项目196,913.85元,调减了原冲减管理费用坏账准备184,085.40元。
    八、备查文件目录
    1、载有法定代表人郑树昌、主管会计工作负责人米展成、会计机构负责人龙维签名并盖章的会计报表。
    2、报告期内在《上海证券报》上公开披露过的所有公司文件的正本及公告的原稿。



    董事长:郑树昌
    上海轻工机械股份有限公司
    2007年8月21日
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