太原重工(600169):太原重工关于前期会计差错更正及追溯调整

 时间：2025年11月01日 17:25:54 中财网

原标题:太原重工:太原重工关于前期会计差错更正及追溯调整的公告

证券代码：600169 证券简称：太原重工 公告编号：2025-052
太原重工股份有限公司
关于前期会计差错更正及追溯调整的公告
本公司董事会及全体董事保证本公告内容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。重要内容提示：
? 本次会计差错更正后，公司2014年度、2018年度财务报表由盈转亏，其余年度报表盈亏性质未发生改变。

? 本次会计差错更正及追溯调整事项给广大投资者造成的不便，公司深表歉意。今后公司将持续提升规范运作水平，进一步提高信息披露质量，切实保障全体股东的利益。

公司于2025年10月31日召开第十届董事会第三次会议，审议通过《关于前期会计差错更正及追溯调整的议案》，同意公司按照《企业会计准则第28号——会计政策、会计估计变更和差错更正》、中国证券监督管理委员会《公开发行证券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》有关规定，对公司相关年度财务报表进行会计差错更正及追溯调整。现公告如下：一、前期会计差错更正概述
2025年7月25日，公司收到中国证券监督管理委员会（以下简称“中国证监会”）下发的《立案告知书》。收到《立案告知书》后，公司高度重视，积极配合中国证监会的调查工作。2025年10月31日，公司收到中国证券监督管理委员会山西监管局下发的《行政处罚事先告知书》。

《行政处罚事先告知书》指出：公司2014年度、2016年度营业收入存在跨期确认情形，影响相关年度营业收入、营业成本、财务费用和净利润，以及各期应收账款、预付款项、其他应收款、存货、合同资产、应付账款、合同负债等财务报表项目金额。据此，公司对前期会计差错进行更正。具体如下：更正后公司2014年度营业收入减少75,666.80万元、营业成本减少
60,132.15万元、净利润减少15,534.65万元；2015年度营业收入增加4,386.66万元、营业成本增加5,204.82万元、财务费用增加484.70万元、净利润减少1,302.87万元；2016年度营业收入减少75,188.82万元、营业成本减少78,607.00万元、财务费用增加3,605.44万元、净利润减少187.27万元；2017年度营业收入增加18,521.44万元、营业成本增加17,964.25万元、财务费用增加2,209.86万元、净利润减少1,652.66万元；2018年度营业收入增加9,260.72万元、营业成本增加9,287.31万元、财务费用增加12,048.80万元、净利润减少12,075.39万元；2019年度营业收入增加2,924.44万元、营业成本增加3,261.96万元、财务费用增加1,823.73万元、净利润减少2,161.24万元。上述年度累计影响营业收入减少115,762.37万元、营业成本减少103,020.81万元、财务费用增加20,172.53万元、净利润减少32,914.08万元。

更正后公司2020年度营业收入增加16,571.82万元、营业成本增加
15,398.01万元、净利润增加1,173.81万元；2021年度营业收入增加9,340.97万元、营业成本增加4,850.34万元、财务费用减少69.95万元、净利润增加4,560.59万元。上述年度累计影响营业收入增加25,912.79万元、营业成本增加20,248.35万元、财务费用减少69.95万元、净利润增加5,734.40万元。

以上累计影响归母净资产减少27,179.69万元，同时公司对2022年度、2023年度、2024年度及2025年一季度、半年度财务报表一并追溯调整。

二、前期会计差错更正的具体内容及对公司的影响
本次会计差错更正后，公司2014年度、2018年度财务报表由盈转亏，其余年度报表盈亏性质未发生改变。具体影响如下：
（一）对2014年度财务报表的影响
1.合并资产负债表
单位：元

项目调整前调整金额调整后
应收账款8,853,691,842.3451,679,105.768,905,370,948.10
预付款项1,594,771,956.38-197,601,546.001,397,170,410.38
其他应收款147,139,072.17291,903,623.99439,042,696.16
存货6,663,086,666.17-482,470,589.986,180,616,076.19
流动资产合计20,265,174,713.35-336,489,406.2319,928,685,307.12
资产合计27,600,712,956.24-336,489,406.2327,264,223,550.01
应付账款8,789,742,526.08-181,142,877.568,608,599,648.52
流动负债合计18,315,355,482.43-181,142,877.5618,134,212,604.87
负债合计22,184,456,177.35-181,142,877.5622,003,313,299.79
未分配利润1,488,439,248.88-155,346,528.671,333,092,720.21
归属于母公司所有者权益合计5,412,821,516.04-155,346,528.675,257,474,987.37
股东权益合计5,416,256,778.89-155,346,528.675,260,910,250.22
负债和股东权益总计27,600,712,956.24-336,489,406.2327,264,223,550.01
2.合并利润表
单位：元

项目调整前调整金额调整后
营业收入9,023,321,688.96-756,668,038.808,266,653,650.16
营业成本7,624,379,581.20-601,321,510.137,023,058,071.07
利润总额20,336,185.09-155,346,528.67-135,010,343.58
净利润33,226,422.20-155,346,528.67-122,120,106.47
归属于母公司所有者的净利润32,134,979.94-155,346,528.67-123,211,548.73
3.母公司资产负债表
单位：元

项目调整前调整金额调整后
应收账款7,543,796,284.8351,679,105.767,595,475,390.59
预付款项991,283,079.35-197,601,546.00793,681,533.35
其他应收款674,671,546.81291,903,623.99966,575,170.80
存货5,454,699,953.80-482,470,589.984,972,229,363.82
项目调整前调整金额调整后
流动资产合计16,724,864,384.61-336,489,406.2316,388,374,978.38
资产合计22,789,496,978.65-336,489,406.2322,453,007,572.42
应付账款7,206,162,485.59-181,142,877.567,025,019,608.03
流动负债合计14,687,914,793.61-181,142,877.5614,506,771,916.05
负债合计17,458,751,452.97-181,142,877.5617,277,608,575.41
未分配利润1,266,006,378.28-155,346,528.671,110,659,849.61
股东权益合计5,330,745,525.68-155,346,528.675,175,398,997.01
负债和股东权益总计22,789,496,978.65-336,489,406.2322,453,007,572.42
4.母公司利润表
单位：元

项目调整前调整金额调整后
营业收入7,097,769,722.28-756,668,038.806,341,101,683.48
营业成本6,065,539,582.58-601,321,510.135,464,218,072.45
利润总额-35,540,818.49-155,346,528.67-190,887,347.16
净利润-15,766,466.16-155,346,528.67-171,112,994.83
（二）对2015年度财务报表的影响
1.合并资产负债表
单位：元

项目调整前调整金额调整后
应收账款8,797,149,439.27-181,516,743.088,615,632,696.19
预付款项2,017,769,876.99-402,945,284.771,614,824,592.22
其他应收款143,859,233.12511,341,623.99655,200,857.11
存货7,071,206,319.44-246,559,921.206,824,646,398.24
流动资产合计20,558,898,620.90-319,680,325.0620,239,218,295.84
资产合计28,399,857,294.05-319,680,325.0628,080,176,968.99
应付账款7,910,371,044.07-151,305,103.087,759,065,940.99
流动负债合计18,521,405,936.54-151,305,103.0818,370,100,833.46
负债合计22,960,192,359.40-151,305,103.0822,808,887,256.32
未分配利润1,510,551,270.33-168,375,221.981,342,176,048.35
归属于母公司所有者权益合计5,435,486,714.11-168,375,221.985,267,111,492.13
股东权益合计5,439,664,934.65-168,375,221.985,271,289,712.67
负债和股东权益总计28,399,857,294.05-319,680,325.0628,080,176,968.99
2.合并利润表
单位：元

项目调整前调整金额调整后
营业收入6,861,101,805.4243,866,575.906,904,968,381.32
营业成本5,443,836,768.7952,048,229.215,495,884,998.00
财务费用494,648,308.844,847,040.00499,495,348.84
利润总额37,406,503.68-13,028,693.3124,377,810.37
净利润23,023,399.57-13,028,693.319,994,706.26
归属于母公司所有者的净利润22,112,021.45-13,028,693.319,083,328.14
3.母公司资产负债表
单位：元

项目调整前调整金额调整后
应收账款7,810,604,508.54-181,516,743.087,629,087,765.46
预付款项1,337,683,049.11-402,945,284.77934,737,764.34
其他应收款254,119,601.80511,341,623.99765,461,225.79
存货5,907,548,377.90-246,559,921.205,660,988,456.70
流动资产合计16,328,033,927.32-319,680,325.0616,008,353,602.26
资产合计22,610,584,735.13-319,680,325.0622,290,904,410.07
应付账款7,227,707,797.26-151,305,103.087,076,402,694.18
流动负债合计14,834,110,601.20-151,305,103.0814,682,805,498.12
负债合计17,359,233,400.30-151,305,103.0817,207,928,297.22
未分配利润1,186,612,187.43-168,375,221.981,018,236,965.45
股东权益合计5,251,351,334.83-168,375,221.985,082,976,112.85
负债和股东权益总计22,610,584,735.13-319,680,325.0622,290,904,410.07
4.母公司利润表
单位：元

项目调整前调整金额调整后
营业收入5,290,612,498.4943,866,575.905,334,479,074.39
营业成本4,469,325,887.2152,048,229.214,521,374,116.42
财务费用436,900,122.014,847,040.00441,747,162.01
利润总额-79,969,942.31-13,028,693.31-92,998,635.62
净利润-79,394,190.85-13,028,693.31-92,422,884.16
（三）对2016年度财务报表的影响
1.合并资产负债表
单位：元

项目调整前调整金额调整后
应收账款7,800,159,052.90-611,080,079.737,189,078,973.17
预付款项1,939,317,019.12-195,815,486.661,743,501,532.46
其他应收款193,831,017.47854,496,389.781,048,327,407.25
存货7,329,052,566.26-130,011,426.227,199,041,140.04
流动资产合计20,540,146,187.28-82,410,602.8320,457,735,584.45
资产合计29,064,093,613.15-82,410,602.8328,981,683,010.32
应付账款7,851,670,502.76-142,402,177.337,709,268,325.43
预收款项1,163,962,479.79230,239,461.881,394,201,941.67
流动负债合计21,862,351,831.8387,837,284.5521,950,189,116.38
负债合计24,952,679,247.7187,837,284.5525,040,516,532.26
未分配利润-409,760,714.89-170,247,887.38-580,008,602.27
归属于母公司所有者权益合计4,076,478,767.93-170,247,887.383,906,230,880.55
股东权益合计4,111,414,365.44-170,247,887.383,941,166,478.06
负债和股东权益总计29,064,093,613.15-82,410,602.8328,981,683,010.32
2.合并利润表
单位：元

项目调整前调整金额调整后
营业收入4,277,405,819.78-751,888,249.643,525,517,570.14
营业成本4,208,838,006.70-786,069,965.003,422,768,041.70
财务费用554,546,848.7836,054,380.76590,601,229.54
利润总额-1,943,266,684.64-1,872,665.40-1,945,139,350.04
净利润-1,919,681,323.66-1,872,665.40-1,921,553,989.06
归属于母公司所有者的净利润-1,920,311,985.22-1,872,665.40-1,922,184,650.62
3.母公司资产负债表
单位：元

项目调整前调整金额调整后
应收账款6,862,038,896.08-611,080,079.736,250,958,816.35
预付款项1,146,718,331.95-195,815,486.66950,902,845.29
其他应收款341,114,613.08854,496,389.781,195,611,002.86
项目调整前调整金额调整后
存货5,917,077,556.03-130,011,426.225,787,066,129.81
流动资产合计15,759,537,703.52-82,410,602.8315,677,127,100.69
资产合计23,133,979,325.14-82,410,602.8323,051,568,722.31
应付账款6,815,605,988.91-142,402,177.336,673,203,811.58
预收款项749,910,168.56230,239,461.88980,149,630.44
流动负债合计18,455,959,351.5987,837,284.5518,543,796,636.14
负债合计19,085,726,139.9687,837,284.5519,173,563,424.51
未分配利润-577,613,224.17-170,247,887.38-747,861,111.55
股东权益合计4,048,253,185.18-170,247,887.383,878,005,297.80
负债和股东权益总计23,133,979,325.14-82,410,602.8323,051,568,722.31
4.母公司利润表
单位：元

项目调整前调整金额调整后
营业收入3,069,170,504.67-751,888,249.642,317,282,255.03
营业成本3,401,856,839.53-786,069,965.002,615,786,874.53
财务费用484,379,587.5236,054,380.76520,433,968.28
利润总额-1,795,117,609.60-1,872,665.40-1,796,990,275.00
净利润-1,764,225,411.60-1,872,665.40-1,766,098,077.00
（四）对2017年度财务报表的影响
1.合并资产负债表
单位：元

项目调整前调整金额调整后
应收账款7,447,986,433.88-574,851,851.106,873,134,582.78
预付款项1,888,775,774.94-224,235,486.661,664,540,288.28
其他应收款305,685,018.69993,145,686.841,298,830,705.53
存货8,230,794,190.42-319,562,430.127,911,231,760.30
流动资产合计21,708,366,307.07-125,504,081.0421,582,862,226.03
资产合计30,405,677,802.55-125,504,081.0430,280,173,721.51
应付账款7,146,503,095.47-100,776,743.217,045,726,352.26
预收款项1,556,187,154.37162,047,154.191,718,234,308.56
流动负债合计21,061,618,278.2761,270,410.9821,122,888,689.25
负债合计26,241,722,938.0861,270,410.9826,302,993,349.06
项目调整前调整金额调整后
未分配利润-357,558,764.42-186,774,492.02-544,333,256.44
归属于母公司所有者权益合计4,129,450,382.09-186,774,492.023,942,675,890.07
股东权益合计4,163,954,864.47-186,774,492.023,977,180,372.45
负债和股东权益总计30,405,677,802.55-125,504,081.0430,280,173,721.51
2.合并利润表
单位：元

项目调整前调整金额调整后
营业收入7,177,096,665.70185,214,431.587,362,311,097.28
营业成本5,459,517,362.67179,642,456.985,639,159,819.65
财务费用728,437,215.1622,098,579.24750,535,794.40
利润总额60,385,221.77-16,526,604.6443,858,617.13
净利润51,417,488.81-16,526,604.6434,890,884.17
归属于母公司所有者的净利润52,201,950.47-16,526,604.6435,675,345.83
3.母公司资产负债表
单位：元

项目调整前调整金额调整后
应收账款6,948,802,407.20-574,851,851.106,373,950,556.10
预付款项1,446,238,362.44-224,235,486.661,222,002,875.78
其他应收款296,701,453.85993,145,686.841,289,847,140.69
存货6,781,324,512.14-319,562,430.126,461,762,082.02
流动资产合计16,714,144,152.03-125,504,081.0416,588,640,070.99
资产合计24,284,253,689.55-125,504,081.0424,158,749,608.51
应付账款7,161,104,386.79-100,776,743.217,060,327,643.58
预收款项1,195,943,588.01162,047,154.191,357,990,742.20
流动负债合计18,723,759,186.2961,270,410.9818,785,029,597.27
负债合计20,201,955,998.8861,270,410.9820,263,226,409.86
未分配利润-543,885,252.23-186,774,492.02-730,659,744.25
股东权益合计4,082,297,690.67-186,774,492.023,895,523,198.65
负债和股东权益总计24,284,253,689.55-125,504,081.0424,158,749,608.51
4.母公司利润表
单位：元

项目调整前调整金额调整后
营业收入5,410,200,317.22185,214,431.585,595,414,748.80
营业成本4,187,080,544.45179,642,456.984,366,723,001.43
财务费用531,176,959.6722,098,579.24553,275,538.91
利润总额31,388,915.11-16,526,604.6414,862,310.47
净利润33,727,971.94-16,526,604.6417,201,367.30
（五）对2018年度财务报表的影响
1.合并资产负债表
单位：元

项目调整前调整金额调整后
应收账款6,625,905,742.80-656,197,735.895,969,708,006.91
预付款项1,271,602,375.76-337,134,279.40934,468,096.36
其他应收款335,616,848.051,163,625,906.771,499,242,754.82
存货9,783,382,639.86-363,416,285.249,419,966,354.62
流动资产合计22,487,339,643.61-193,122,393.7622,294,217,249.85
资产合计31,563,400,354.26-193,122,393.7631,370,277,960.50
应付账款6,164,323,291.0821,250,000.006,185,573,291.08
预收款项1,502,955,221.3293,156,000.341,596,111,221.66
流动负债合计22,285,096,788.91114,406,000.3422,399,502,789.25
负债合计27,359,620,932.02114,406,000.3427,474,026,932.36
未分配利润-319,612,600.21-307,528,394.10-627,140,994.31
归属于母公司所有者权益合计4,167,218,437.54-307,528,394.103,859,690,043.44
股东权益合计4,203,779,422.24-307,528,394.103,896,251,028.14
负债和股东权益总计31,563,400,354.26-193,122,393.7631,370,277,960.50
2.合并利润表
单位：元

项目调整前调整金额调整后
营业收入6,428,175,733.3592,607,215.806,520,782,949.15
营业成本4,503,351,453.7492,873,085.914,596,224,539.65
财务费用813,127,117.12120,488,031.97933,615,149.09
利润总额63,633,934.72-120,753,902.08-57,119,967.36
项目调整前调整金额调整后
净利润39,964,537.21-120,753,902.08-80,789,364.87
归属于母公司所有者的净利润37,946,164.21-120,753,902.08-82,807,737.87
3.母公司资产负债表
单位：元

项目调整前调整金额调整后
应收账款6,193,341,041.82-656,197,735.895,537,143,305.93
预付款项840,083,505.63-337,134,279.40502,949,226.23
其他应收款395,747,518.951,163,625,906.771,559,373,425.72
存货6,897,810,128.24-363,416,285.246,534,393,843.00
流动资产合计16,277,183,309.02-193,122,393.7616,084,060,915.26
资产合计23,676,646,684.71-193,122,393.7623,483,524,290.95
应付账款5,661,945,438.8421,250,000.005,683,195,438.84
预收款项976,866,528.3193,156,000.341,070,022,528.65
流动负债合计17,598,467,577.96114,406,000.3417,712,873,578.30
负债合计19,578,602,364.78114,406,000.3419,693,008,365.12
未分配利润-526,494,478.67-307,528,394.10-834,022,872.77
股东权益合计4,098,044,319.93-307,528,394.103,790,515,925.83
负债和股东权益总计23,676,646,684.71-193,122,393.7623,483,524,290.95
4.母公司利润表
单位：元

项目调整前调整金额调整后
营业收入4,837,216,218.0592,607,215.804,929,823,433.85
营业成本3,611,300,867.3192,873,085.913,704,173,953.22
财务费用602,595,851.11120,488,031.97723,083,883.08
利润总额20,349,475.16-120,753,902.08-100,404,426.92
净利润17,390,773.56-120,753,902.08-103,363,128.52
（六）对2019年度财务报表的影响
1.合并资产负债表
单位：元

项目调整前调整金额调整后
应收账款6,155,802,819.42-680,300,654.695,475,502,164.73
预付款项1,229,989,707.37-213,271,197.451,016,718,509.92
项目调整前调整金额调整后
其他应收款277,298,392.381,295,599,712.351,572,898,104.73
存货10,889,237,374.93-410,358,850.0110,478,878,524.92
流动资产合计24,223,645,529.23-8,330,989.8024,215,314,539.43
资产合计33,641,576,052.51-8,330,989.8033,633,245,062.71
预收款项2,092,093,095.89320,809,846.612,412,902,942.50
流动负债合计24,864,941,917.35320,809,846.6125,185,751,763.96
负债合计30,266,361,279.97320,809,846.6130,587,171,126.58
未分配利润-1,148,559,193.94-329,140,836.41-1,477,700,030.35
归属于母公司所有者权益合计3,337,163,686.58-329,140,836.413,008,022,850.17
股东权益合计3,375,214,772.54-329,140,836.413,046,073,936.13
负债和股东权益总计33,641,576,052.51-8,330,989.8033,633,245,062.71
2.合并利润表
单位：元

项目调整前调整金额调整后
营业收入7,037,718,395.4029,244,383.947,066,962,779.34
营业成本5,203,301,720.3832,619,561.905,235,921,282.28
财务费用888,306,994.8818,237,264.35906,544,259.23
利润总额-803,207,273.59-21,612,442.31-824,819,715.90
净利润-812,073,886.06-21,612,442.31-833,686,328.37
归属于母公司所有者的净利润-814,342,850.90-21,612,442.31-835,955,293.21
3.母公司资产负债表
单位：元

项目调整前调整金额调整后
应收账款4,860,157,913.73-680,300,654.694,179,857,259.04
预付款项875,189,054.59-213,271,197.45661,917,857.14
其他应收款678,431,607.971,295,599,712.351,974,031,320.32
存货7,835,771,497.50-410,358,850.017,425,412,647.49
流动资产合计17,257,569,125.37-8,330,989.8017,249,238,135.57
资产合计24,848,415,751.96-8,330,989.8024,840,084,762.16
预收款项1,425,369,676.97320,809,846.611,746,179,523.58
流动负债合计18,080,332,839.38320,809,846.6118,401,142,685.99
负债合计20,679,302,873.50320,809,846.6121,000,112,720.11
项目调整前调整金额调整后
未分配利润-455,003,729.87-329,140,836.41-784,144,566.28
股东权益合计4,169,112,878.46-329,140,836.413,839,972,042.05
负债和股东权益总计24,848,415,751.96-8,330,989.8024,840,084,762.16
4.母公司利润表
单位：元

项目调整前调整金额调整后
营业收入4,881,049,093.9029,244,383.944,910,293,477.84
营业成本3,817,479,285.9532,619,561.903,850,098,847.85
财务费用623,257,579.7918,237,264.35641,494,844.14
利润总额31,297,420.43-21,612,442.319,684,978.12
净利润50,177,469.94-21,612,442.3128,565,027.63
（七）对2020年度财务报表的影响
1.合并资产负债表
单位：元
（未完）
各版头条