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1、金龙客车（600686）2007~2010年存货周转情况分析一、年报数据采集以下数据援引金龙客车2007~2010年公司报出的年报2007年：（1）存货分项列示如下项目年末数年初数原材料517,545,301.96174,752,443.25产成品428,209,640.36191,870,763.82在产品193,117,995.9438,557,412.28自制半成品8,301,019.246,849,689.80低值易耗品884,760.71797,422.29分期付款发出商品9,397,092
2、.44委托加工物资103,600.8069,377.10备品备件515,951.79辅助材料221,858.94减：存货跌价准备88,312,579.6331,158,250.89合计1,060,587,550.11391,135,950.09（2）各项存货跌价准备的增减变动情况如下：项目年初数本年增加数本年(转回)减少数年末数可变现净值的确定依据原材料24,867,076.4445,135,407.8370,002,484.27预计售价扣除相关费用和税金产成品6,291,174.4511,410,0
3、41.3317,701,215.78在产品608,879.58608,879.58合计31,158,250.8957,154,328.7488,312,579.63注：本年增加数包括金龙联合公司和苏州金龙公司的存货跌价准备年初数。2008年（1）存货分项列示如下：项目年末数年初数原材料605,475,903.30517,545,301.96产成品518,471,174.90428,209,640.36在产品236,829,627.38193,117,995.94自制半成品9,095,640.298,3
4、01,019.24低值易耗品928,180.20884,760.71委托加工物资97,747.52103,600.80备品备件523,968.45515,951.79辅助材料166,794.79221,858.94减：存货跌价准备107,643,765.8688,312,579.63合计1,263,945,270.971,060,587,550.11（2）各项存货跌价准备的增减变动情况如下：项目年初数南京金龙转入年初数本年增加数本年(转回)减少数年末数可变现净值的确定依据原材料70,002,484.2
5、71,389,924.3318,442,491.0189,834,899.61预计售价扣除相关费用和税金产成品17,701,215.78300,000.00361,401.78553,751.3117,808,866.25在产品608,879.58608,879.58合计88,312,579.631,689,924.3318,803,892.791,162,630.89107,643,765.86注：由于车型更新换代造成部分库存零配件和车辆过时，本年度对上述存货按可收回净值计提存货跌价准备。2009年
6、：（1）存货年末账面价值1,324,830,792.51元，分项列示如下：存货种类年末账面余额年初账面余额原材料586,101,086.52606,264,414.06在产品257,680,234.42245,925,267.67产成品612,318,092.59518,471,174.90低值易耗品1,186,492.75928,180.20存货小计1,457,285,906.281,371,589,036.83减：存货跌价准备132,455,113.77107,643,765.86合计1,324,
7、830,792.511,263,945,270.97（2）各项存货跌价准备的增减变动情况存货种类年初账面余额本年计提额本年减少额年末账面余额转回转销原材料87,506,537.5824,414,534.83111,921,072.41在产品1,694,135.781,694,135.78库存商品20,137,228.28844,481.682,141,804.3818,839,905.58合计107,643,765.8626,953,152.292,141,804.380.0132,455,113.7
8、7注：①由于车型更新换代造成部分库存零配件和车辆过时，本年度对上述存货按可收回净值计提存货跌价准备；②本年库存商品跌价准备转回系该部分库存商品本年已销售相应转出已计提的跌价准备。2010年：（1）存货年末账面价值1,742,024,218.80元，明细列示如下：存货种类年末账面余额年初账面余额原材料883,748,421.92586,101,086.52在产品308,320,043.50257,680,234.42产成品717,064,465.57612
