*ST昆机董事会关于公司前期重大会计差错更正的说明

沈机集团昆明机床股份有限公司董事会
                                     关于公司前期重大会计差错更正的说明
    公司就发生的前期会计差错更正事项说明如下:
    因公司内控缺陷等原因,造成本公司 2013、2014、2015 年虚计及跨期确认主营业务收入 470,670,958.87 元,对于合并利润表以
及利润表,此会计差错导致多计主营业务收入 470,670,958.87 元;主营业务成本多计 190,267,128.61 元;坏账准备多计 36,094,476.58
元;以及与主营业务收入相关的各项计提多计 2,589,621.36 元;主营业务税金及附加多计 9,601,687.58 元;管理费用少计
29,608,616.03 元。
    对于本公司 2013、2014、2015 年度的合并资产负债表和资产负债表,此会计差错导致应收账款多计 273,118,462.19 元;预收账
款少计 213,952,083.23 元;存货少计 166,745,761.09 元;应付职工薪酬少计 29,608,616.03 元;应交税费多计 85,617,118.23 元;
其他应付款少计 2,589,621.36 元。
       根据《企业会计准则》的规定,公司将就会计差错进行更正,具体影响如下:
                                                                                                                                  单位:元
           受影响的项目                      2015 年                               2014 年                             2013 年
                              原报表金额         调整后报表金额    原报表金额          调整后报表金额     原报表金额         调整后报表金额
应收账款
                             502,055,775.50     228,937,313.31     583,768,014.65      338,218,524.26     388,303,316.56     266,930,726.25
预收账款
                             189,665,824.66     403,617,907.89     240,456,236.36      351,233,083.41     256,365,206.37     362,750,060.13
存货
                             914,209,060.05     1,080,954,821.14   896,675,761.83      1,072,227,107.30   838,202,834.59     957,231,798.04
其他非流动资产
                             15,704,457.06      100,504,857.14     1,724,042.72        57,480,456.80      71,326.31          16,280,562.09
应交税费
                             3,765,152.92       2,948,434.77       6,877,214.09        2,579,022.39       24,202,207.26      2,594,074.88
其他应付款
                             170,573,524.53     167,983,903.17     144,228,412.53      140,061,693.11     122,009,581.95     120,572,937.17
应付职工薪酬
                             25,658,651.73      34,327,796.95      12,709,724.16       2,079,385.70       10,505,114.49      4,547,838.49
长期应付职工薪酬
                             4,953,637.05       25,893,107.86      5,110,774.06        11,887,830.77      20,947,539.29      26,530,991.54
主营业务收入
                             776,594,761.09     621,336,648.49     867,889,305.64      751,097,092.09     1,029,488,879.74   830,868,247.02
主营业务成本
                               659,881,483.14    645,165,700.00    702,862,972.16    646,340,590.13    802,498,075.25   683,469,111.79
资产减值损失
                               67,139,035.29     43,751,251.27     36,349,437.09     28,271,440.47     -2,353,342.17    -6,982,038.11
管理费用
                               156,963,195.41    173,313,479.64    185,208,914.45    197,287,916.18    162,670,709.85   163,850,039.91
销售费用
                               95,638,144.61     97,215,242.67     116,018,784.59    113,288,709.95    81,664,578.30    80,227,933.53
主营业务税金及附加
                               7,913,379.51      4,746,113.98      7,066,020.66      4,683,459.49      7,286,164.47     3,234,303.59
归属于上市公司股东的净利润
                               -196,385,215.66   -328,299,877.86   -204,091,306.53   -263,249,507.37   8,521,796.32     -62,132,001.41
归属于上市公司股东的扣除非经
常性损益的净利润               -218,582,693.59   -350,497,355.79   -224,165,737.61   -283,323,938.45   -24,012,543.98   -94,666,341.71
期末总股本
                               531,081,103.00    531,081,103.00    531,081,103.00    531,081,103.00    531,081,103.00   531,081,103.00
基本每股收益(元/股)
                               -0.37             -0.62             -0.38             -0.50             0.02             -0.12
稀释每股收益(元/股)
                               -0.37             -0.62             -0.38             -0.50             0.02             -0.12
扣除非经常性损益后的基本每股
收益(元/股)                 -0.41             -0.66             -0.42             -0.53             -0.05            -0.18
加权平均净资产收益率(%)          -19.89%           -11.90%          -17.13%            -9.54%                0.66%       -2.35%
扣除非经常性损益后的加权平均   -22.14%         -12.70%           -18.82%    -10.27%         -1.86%         -3.58%
净资产收益率(%)
    董事会认为,本次前期会计差错更正处理符合法律、法规、财务会计制度的规定,客观、真实反映公司财务状况,没有损害公司
和全体股东的合法权益。公司后续将就本次会计差错更正与会计师进行进一步沟通,并尽快披露经具有执行证券、期货相关业务资格
的会计师事务所审计的更正后的 2013 年、2014 年、2015 年度报告。
                                                                                        沈机集团昆明机床股份有限公司
                                                                                                            董 事 会
                                                                                              二〇一七年四月二十四日

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