根据财务谨慎性原则：无论是原材料还是产成品，它们的计价都按成本法，也就是说在原材料和钢材产品都大幅上涨的情况下，存货无论是原材料通过生产过程加工成产品还是钢材产品直接出售变现，利润空间都很大。 坏帐准备明细表
公告日期 2008-4-30 2002-4-27 2002-4-27 2001-8-22
报告期 2007-12-31 2001-12-31 2001-12-31 2001-6-30
报表类型 合并报表 合并报表 合并报表 合并报表
坏账准备合计 "6,492,483.87" "627,350,149.35" 0 "1,136,345.40"
应收帐款 0 "180,471,677.88" 0 "1,136,345.40"
其他应收款 0 "446,878,471.47" 0 0
存货跌价准备合计 0 "1,841,560.92" "427,451.42" "427,451.42"
原材料 0 "240,038.58" "427,451.42" "427,451.42"
长期投资减值准备合计 0 "11,552,299.42" 0 0
长期股权投资 0 "11,552,299.42" 0 0
资产减值准备明细表
公告日期 2008-4-30 2002-4-27 2001-8-22
报告期 2007-12-31 2001-12-31 2001-6-30
报表类型 合并报表 合并报表 合并报表
坏账准备合计 "865,640,415.15" "737,463,499.50" "108,890,504.30"
应收帐款 0 "210,148,129.86" "28,272,003.54"
其他应收款 0 "527,315,369.64" "80,618,500.76"
存货跌价准备合计 "30,402,367.07" "4,307,110.03" "2,465,549.11"
原材料 0 "2,347,301.57" "2,465,549.11"
长期投资减值准备合计 0 "17,089,261.63" "5,536,962.21"
长期股权投资 "17,089,261.63" "17,089,261.63" "5,536,962.21"
固定资产减值准备 "47,447,288.80" "48,751,940.93" "1,121,537.15"
机器设备 0 0 "1,121,537.15"
在建工程减值准备 "18,860,832.69" "14,991,823.14" "790,475.53"
ST鞍一工(600813) 资产负债表
报告期 2008-3-31 2007-12-31 2007-9-30 2007-6-30
流动资产
货币资金 "196,942" "98,106" "1,104,295" "679,550"
应收账款净额 "163,255" "635,663" "1,091,676" "1,511,012"
其他应收款净额 "31,107,621" "29,442,555" "30,536,095" "26,898,632"
应收款项净额 "31,270,876" "30,078,218" "31,627,771" "28,409,644"
预付帐款 "2,617,832" "2,617,832" "7,959,406" "7,959,406"
存货 "71,102,400.54" "70,702,527.31" "70,361,185.62" "71,079,055.68" 存货净额 "71,102,401" "70,702,527" "70,361,186" "71,079,056"
流动资产合计 "105,188,050" "103,496,684" "111,052,657" "108,127,655"
长期投资
长期股权投资 0 0 "1,223,100" 0
长期投资净额 0 0 "1,223,100" "1,223,100"
固定资产
固定资产原价 0 0 "480,584,788" "480,584,788"
累计折旧 0 0 "231,507,997" "226,902,251"
固定资产净值 0 0 "249,076,791" "253,682,536"
固定资产减值准备 0 0 "47,447,289" "47,447,289"
固定资产净额 "122,036,131" "126,627,846" "201,629,502" "206,235,247"
在建工程净额 "30,711,091" "30,711,091" "30,711,091" "30,711,091"
固定资产合计 "152,747,222" "157,338,937" "232,340,593" "236,946,338"
无形资产及其他资产
长期待摊费用 "400,000" "400,000" "500,000" "500,000"
无形资产及其他资产合计 "400,000" "400,000" "500,000" "500,000"
递延税项
资产总计 "329,019,617" "331,919,966" "345,116,350" "346,797,094"
负债及股东权益
流动负债
短期借款 "543,856,465" "543,856,465" "546,386,811" "546,386,811"
应付帐款 "183,040,390" "182,445,711" "183,858,834" "183,718,277"
预收帐款 "63,793,045" "63,793,045" "63,366,688" "63,366,688"
应付工资 "94,663,680" "94,226,120" "37,224,649" "37,250,586"
应付福利费 0 0 "17,860,795" "17,863,795"
应交税金 "18,814,390" "18,893,785" "15,933,044" "15,994,217"
其他应交款 0 0 "2,072,694" "2,072,694"
其他应付款 "122,303,445" "120,567,276" "166,608,537" "162,954,635"
预提费用 0 0 "526,273,777" "510,875,677"
一年内到期的长期负债 "371,991,307" "367,540,807" "361,434,261" "356,990,632"
其他流动负债 "505,799,975" "490,761,875" 0 0
流动负债合计 "1,904,262,698" "1,882,085,087" "1,921,020,089" "1,897,474,012"
长期负债
负债合计 "1,904,262,698" "1,882,085,087" "1,921,020,089" "1,897,474,012"
股东权益
股本 "258,000,000" "258,000,000" "258,000,000" "258,000,000"
股本净额 "258,000,000" "258,000,000" "258,000,000" "258,000,000"
资本公积金 "261,134,115" "261,134,115" "261,134,115" "261,134,115"
盈余公积金 "15,252,267" "15,252,267" "15,252,267" "15,252,267"
公益金 0 0 "6,328,020" "6,328,020"
未确认的投资损失 0 0 "-24,718,360" "-24,718,360"
未分配利润 "-2,109,629,463" "-2,084,551,503" "-2,085,571,761" "-2,060,344,941"
股东权益合计 "-1,575,243,081" "-1,550,165,121" "-1,575,903,738" "-1,550,676,918"
负债及股东权益总计 "329,019,617" "331,919,966" "345,116,350" "346,797,094"
