证券代码：600991  证券简称：长丰汽车公告  编号：临2005--017

    本公司及董事会全体成员保证公告内容的真实、准确和完整，对公告的虚假记载、误导性陈述或者重大遗漏负连带责任。

    根据中国证监会《公开发行的公司信息披露编报规则第19号--财务信息的更正及相关披露》、《关于进一步提高上市公司财务信息披露质量的通知》以及中国证监会湖南监管局湘证监函[2005]67号《关于要求湖南长丰汽车制造股份有限公司限期整改的通知》的要求，公司对2005年第一季度报告财务信息进行更正，现将有关事项公告如下：

    一、公司董事会和管理层对会计差错更正事项性质及原因的说明

    公司2003年度股东大会审议通过了《公司对长沙长丰汽车制造有限责任公司增资扩股的议案》。根据该项决议，公司将以长沙星沙生产基地经评估的净资产对长沙长丰汽车制造有限责任公司（以下简称“长沙长丰”）进行增资扩股，使长沙长丰由原注册资本8833万元增至70000万元。增资扩股后，公司占有长沙长丰公司的权益将由53.3%提高到94.1%。公司根据股东大会决议于2005年第一季度以长沙星沙生产基地经评估的净资产（由天职孜信会计师事务所有限公司评估）对长沙长丰进行增资扩股，并进行了相应的帐务处理。

    现由于公司的外部经营环境发生较大变化，为了确保公司利益不受损失，公司暂缓实施该项议案。原因是：目前公司正与境外投资者洽谈合资事宜，经共同协商，公司拟以长沙星沙生产基地的资产作为出资，境外投资者以现金出资，计划共同成立合资公司。若公司将长沙星沙生产基地的资产对长沙长丰进行增资扩股，则长沙星沙生产基地的资产属于长沙长丰，这将为合资工作增加较大难度。为尽快吸引境外投资者的投资，加快公司的发展，为股东创造更多的收益，故公司暂缓实施此项决议。公司于2005年第一季度以长沙星沙生产基地经评估的部分净资产对长沙长丰增资611,670,000.00元，使长沙长丰由原注册资本8833万元增至70000万元，因该部分资产评估增值列入资本公积为151,553,459.51元，主要是由于长沙星沙生产基地的土地评估增值产生的，因而导致2005年第一季度公司每股净资产较2004年末有大幅提高。现公司因暂缓实施以长沙星沙生产基地的资产对长沙长丰增资的决议，并于2005年5月份进行了相应的帐务处理，故公司对2005年第一季度报告财务信息进行更正。

    二、更正事项对公司财务状况和经营成果的影响及更正后的财务指标

    公司对2004年度财务报告因少计提存货跌价准备而形成的会计差错进行了更正，相关公告已于2005年8月2日刊登在《中国证券报》及上海证券交易所网站www.sse.com.cn上，更正后的数据相应影响到2005年第一季度报告财务信息数据。

    综合以上因素，本次公司对2005年第一季度报告财务信息进行了更正，调减了存货29,857,753.66元，调减固定资产原值769,492,906.66元，调减无形资产155,703,694.03元，调增在建工程765,582,878.51元，调减资本公积151,553,459.51元，调减少数股东权益26,335,883.02元，调减未分配利润11,582,133.31元具体指标影响数如下：

    单位：元

    指标名称            调整前           调整后           

    存货                1,331,830,151.24 1,301,972,397.58 

    固定资产原值        2,049,642,047.87 1,280,149,141.21 

    无形资产            220,073,211.39   64,369,517.36    

    在建工程            396,189,269.21   1,161,772,147.72 

    资本公积            1,200,514,806.62 1,048,961,347.11 

    少数股东权益        116,187,517.82   89,851,634.80    

    未分配利润          88,983,099.20    77,400,965.89    

    每股净资产（元/股） 5.46             5.05             

    三、更正后的2005年第一季度报告中的资产负债表（详见附件）

    湖南长丰汽车制造股份有限公司董事会

    2005年8月11日

    附件：

    资产负债表

    2005年3月31日

    单位：元  币种：人民币  审计类型：未经审计

    项目                     编号 期末数                            期初数           

    合并             母公司           合并             母公司           

    流动资产：                                                                                        

    货币资金                 1    883,229,066.38   634,533,864.64   862,296,613.90   634,528,438.18   

    短期投资                 2    -                -                                                  

    应收票据                 3    473,904,249.97   509,953,830.00   280,979,305.49   259,620,600.00   

    应收股利                 4    -                1,646,241.68                      1,646,241.68     

    应收利息                 5    185,940.00       -                                                  

    应收账款                 6    88,844,367.00    751,365,738.29   249,499,765.57   1,019,844,938.50 

    其他应收款               7    37,707,370.94    46,552,080.30    30,612,867.32    8,597,604.03     

    预付账款                 8    41,654,142.39    81,615,080.14    74,846,372.06    68,168,608.22    

    应收补贴款               9    -                -                                                  

    存货                     10   1,301,972,397.58 639,276,871.31   1,296,795,423.50 422,738,855.67   

    待摊费用                 11   8,398,669.25     3,194,700.68     3,412,497.39     941,295.12       

    一年内到期的长期债权投资 21   -                -                                                  

    其他流动资产             24   -                -                                                  

    流动资产合计             30   2,835,896,203.51 2,668,138,407.04 2,798,442,845.23 2,416,086,581.40 

    长期投资：                                                                                        

    长期股权投资             31   312,459.74       424,468,609.92   312,459.74       364,609,393.33   

    长期债权投资             32   -                -                                                  

    长期投资合计             33   12,737,085.83    424,468,609.92   14,682,488.22    364,609,393.33   

    其中：合并价差           34   12,424,626.09                     14,370,028.48                     

    其中：股权投资差额       35                                                                       

    固定资产：                                                                                        

    固定资产原值             39   1,280,149,141.21 929,051,229.94   1,115,541,443.97 767,672,001.89   

    减：累计折旧             40   208,689,901.50   158,421,608.13   201,892,291.21   150,775,854.06   

    固定资产净值             41   1,071,459,239.71 770,629,621.81   913,649,152.76   616,896,147.83   

    减：固定资产减值准备     42   383,831.31       383,831.31       415,224.11       415,224.11       

    固定资产净额             43   1,071,075,408.40 770,245,790.50   913,233,928.65   616,480,923.72   

    工程物资                 44   -                -                                                  

    在建工程                 45   1,161,772,147.72 1,017,502,713.69 1,263,353,624.92 1,126,539,187.66 

    固定资产清理             46   1,792,953.21     1,561,494.81     1,441,881.85     1,441,881.85     

    固定资产合计             50   2,234,640,509.33 1,789,309,999.00 2,178,029,435.42 1,744,461,993.23 

    无形资产及其他资产：          -                -                                                  

    无形资产                 51   64,369,517.36    55,899,175.93    83,142,029.56    55,590,987.30    

    长期待摊费用             52   29,551,489.39    20,330,860.64    25,941,914.90    20,564,547.17    

    其他长期资产             53   -                -                                                  

    无形资产及其他资产合计   54   93,921,006.75    76,230,036.57    109,083,944.46   76,155,534.47    

    递延税项：                                                                                        

    递延税款借项             55                                                                       

    资产总计                 60   5,177,194,805.42 4,958,147,052.53 5,100,238,713.33 4,601,313,502.43 

    流动负债：                                                                                        

    短期借款                 61   1,528,527,451.66 1,109,540,835.66 1,446,219,678.34 1,060,219,678.34 

    应付票据                 62   197,799,922.52   211,680,302.52   146,846,905.49   116,907,800.00   

    应付账款                 63   503,256,595.89   569,406,597.08   474,753,364.14   486,791,040.94   

    预收账款                 64   28,468,754.09    97,858,732.62    42,236,357.51    2,555,704.99     

    应付工资                 65   6,255.76         -                117,169.50                        

    应付福利费               66   26,726,146.97    22,752,141.47    22,347,611.08    19,351,914.57    

    应付股利                 67   60,410.00        60,410.00        60,410.00        60,410.00        

    应交税金                 68   -69,843,974.32   -5,713,133.73    -102,566,579.64  11,744,658.98    

    其他应交款               69   4,347,144.12     4,579,249.84     6,950,174.88     5,916,094.52     

    其他应付款               70   485,560,265.82   526,442,697.20   614,157,316.90   572,847,934.17   

    预提费用                 71   22,527,814.08    18,939,145.16    29,409,328.22    2,343,589.49     

    预计负债                 72   -                -                                                  

    一年内到期的长期负债     78   -                -                                                  

    其他流动负债             79   -                -                                                  

    流动负债合计             80   2,727,436,786.59 2,555,546,977.82 2,680,531,736.42 2,278,738,826.00 

    长期负债：                                                                                        

    长期借款                 81   336,100,000.00   301,100,000.00   326,100,000.00   301,100,000.00   

    应付债券                 82   -                -                                                  

    长期应付款               83   -                -                                                  

    专项应付款               84   -                -                                                  

    其他长期负债             85   -                -                                                  

    长期负债合计             87   336,100,000.00   301,100,000.00   326,100,000.00   301,100,000.00   

    递延税款：               88                                                                       

    递延税款贷项             89                                                                       

    负债合计                 90   3,063,536,786.59 2,856,646,977.82 3,006,631,736.42 2,579,838,826.00 

    少数股东权益             91   89,851,634.80                     71,968,674.75                     

    股东权益：                                                                                        

    股本                     92   400,670,300.00   400,670,300.00   400,670,300.00   400,670,300.00   

    减：已归还投资           101                                                                      

    股本净额                 102                                                                      

    资本公积                 93   1,048,961,347.11 1,048,961,347.11 1,048,961,347.10 1,048,961,347.10 

    盈余公积                 94   496,773,771.03   497,373,771.03   503,372,470.56   488,554,736.88   

    其中：法定公益金         95   63,137,827.07    58,904,030.80    45,830,252.18                     

    减：未确认投资损失       96                                                                       

    未分配利润               97   77,400,965.89    154,494,656.57   68,551,926.69    83,288,292.45    

    拟分配现金股利           103  80,134,060.00    80,134,060.00    80,134,060.00    80,134,060.00    

    外币报表折算差额         98                                     82,257.81                         

    股东权益合计             99   2,023,806,384.03 2,101,500,074.71 2,021,638,302.16 2,021,474,676.43 

    负债和股东权益总计       100  5,177,194,805.42 4,958,147,052.53 5,100,238,713.33 4,601,313,502.43 

    公司法定代表人：李建新  主管会计工作负责人：张新兰  会计机构负责人：李昌斌