[公告]*ST 中钨:株洲钻石切削刀具股份有限公司美国公司资产评估结果汇总表等

时间:2012年06月26日 21:35:37 中财网


资产评估结果汇总表
评估基准日:2011年12月31日
表1
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币万元
项 目
账面价值评估价值增减值增值率%
ABC=B-AD=C/A×1001流动资产1,385.66 1,498.95 113.29 8.182非流动资产58.81 93.26 34.45 58.583其中:可供出售金融资产- - -
4持有至到期投资- - -
5长期应收款- - -
6长期股权投资- - -
7投资性房地产- - -
8固定资产54.51 88.95 34.44 63.189在建工程- - -
10工程物资- - -
11固定资产清理- - -
12生产性生物资产- - -
13油气资产- - -
14无形资产- - -
15开发支出- - -
16商誉- - -
17长期待摊费用4.31 4.31 - 0.0018递延所得税资产- - -
19其他非流动资产- - -
20资产总计1,444.47 1,592.21 147.74 10.2321流动负债396.81 396.81 - 0.0022非流动负债- - -
23负债合计396.81 396.81 - 0.0024净资产(所有者权益)1,047.66 1,195.40 147.74 14.10


资产评估结果分类汇总表
评估基准日:2011年12月31日
表2
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号科目名称账面价值评估价值增减值增值率%
1一、流动资产合计13,856,592.61 14,989,500.95 1,132,908.34 8.182货币资金1,542,298.13 1,542,298.13 - 0.003交易性金融资产- - -
4应收票据- - -
5应收账款4,299,689.30 4,299,689.30 - 0.006预付款项364,444.06 364,444.06 - 0.007应收利息- - -
8应收股利- - -
9其他应收款- - -
10存货7,650,161.12 8,783,069.46 1,132,908.34 14.8111一年内到期的非流动资产- - -
12其他流动资产- - -
13二、非流动资产合计588,119.40 932,562.73 344,443.33 58.5714可供出售金融资产- - -
15持有至到期投资- - -
16长期应收款- - -
17长期股权投资- - -
18投资性房地产- - -
19固定资产545,066.67 889,510.00 344,443.33 63.1920在建工程- - -
21工程物资- - -
22固定资产清理- - -
23生产性生物资产- - -
24油气资产- - -
25无形资产- - -
26开发支出- - -
27商誉- - -
28长期待摊费用43,052.73 43,052.73 - 0.0029递延所得税资产- - -
30其他非流动资产- - -
31三、资产总计14,444,712.01 15,922,063.68 1,477,351.67 10.23


资产评估结果分类汇总表
评估基准日:2011年12月31日
表2
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号科目名称账面价值评估价值增减值增值率%
32四、流动负债合计3,968,073.88 3,968,073.88 - 0.0033短期借款- - -
34交易性金融负债- - -
35应付票据- - -
36应付账款3,967,602.76 3,967,602.76 - 0.0037预收款项- - -
38应付职工薪酬- - -
39应交税费471.12 471.12 - 0.0040应付利息- - -
41应付股利- - -
42其他应付款- - -
43一年内到期的非流动负债- - -
44其他流动负债- - -
45五、非流动负债合计- - -
46长期借款- - -
47应付债券- - -
48长期应付款- - -
49专项应付款- - -
50预计负债- - -
51递延所得税负债- - -
52其他非流动负债- - -
53六、负债总计3,968,073.88 3,968,073.88 - 0.0054七、净资产(所有者权益)10,476,638.13 11,953,989.80 1,477,351.67 14.10


流动资产评估汇总表
评估基准日:2011年12月31日
表3
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
编号科目名称账面价值评估价值增减值增值率%
3-1货币资金1,542,298.13 1,542,298.13 - 0.003-2交易性金融资产- - -
3-3应收票据- - -
3-4应收账款4,299,689.30 4,299,689.30 - -
3-5预付账款364,444.06 364,444.06 - -
3-6应收利息- - -
3-7应收股利- - -
3-8其他应收款- - -
3-9存货7,650,161.12 8,783,069.46 1,132,908.34 14.81
3-10一年内到期的非流动资产- - -
3-11其他流动资产- - -
流动资产合计13,856,592.61 14,989,500.95 1,132,908.34 8.18


货币资金评估汇总表
评估基准日:2011年12月31日
表3-1
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
编号科目名称账面价值评估价值增减值增值率%备注
3-1-1现金- - -
3-1-2银行存款1,542,298.13 1,542,298.13 - 0.003-1-3其他货币资金- - -
合 计1,542,298.13 1,542,298.13 - 0.00


货币资金—银行存款评估明细表
评估基准日:2011年12月31日
表3-1-2
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号开户银行账号币种外币账面金额评估基准日汇率账面价值评估价值增减值增值率%备注
1Comerica Bank Savings9410659131US$1,000.97 6.30096,307.01 6,307.01 - 0.002CHASE CHECKING791422710US$179,918.00 6.30091,133,645.32 1,133,645.32 - 0.003CHASE SAVINGS2916095058US$50,099.10 6.3009315,669.42 315,669.42 - 0.004Comeri Bank Checking1851677821US$13,756.19 6.300986,676.38 86,676.38 - 0.00-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
合 计244,774.26 1,542,298.13 1,542,298.13 - 0.00


应收账款评估明细表
评估基准日:2011年12月31日
表3-4
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号欠款单位名称(结算对象)业务内容发生日期账龄账面价值评估价值增减值增值率%备注
1Abrasive - Tool Corporation销售货款2011.11.081年以内6,255.226,255.22 - 0.002ABS Import Tools销售货款2011.12.151年以内9,573.599,573.59 - 0.003AcraTex Industries Inc.销售货款2011.12.181年以内4,816.164,816.16 - 0.004AdvantEdge Cutting Tools LLC销售货款2011.12.211年以内283,773.89283,773.89 - 0.005Al Jenoub Workshop Equipment销售货款2011.12.051年以内1,993.291,993.29 - 0.006AMC Tool & Carbide Supply Inc.销售货款2011.11.111年以内1,435.981,435.98 - 0.007ARM销售货款2011.10.251年以内25,431.6925,431.69 - 0.008Basic Line销售货款2011.10.091年以内11,739.7711,739.77 - 0.009Bass Tool & Supply销售货款2011.12.211年以内85,919.9585,919.95 - 0.0010BOHR Precision Machining Inc.销售货款2011.12.211年以内28,602.8128,602.81 - 0.0011Bronson Precision Products销售货款2011.11.141年以内9,413.109,413.10 - 0.0012C&L Abrasives Inc.销售货款2011.12.221年以内720.76720.76 - 0.0013Cambridge Tap & Die销售货款2011.12.111年以内1,389.351,389.35 - 0.0014CAMDEN TOOL INC销售货款2011.12.111年以内18,059.1418,059.14 - 0.0015Capital Tool, Inc.销售货款2011.12.151年以内11,489.0611,489.06 - 0.0016Carbide Mart销售货款2011.12.071年以内16,148.2616,148.26 - 0.0017Carbide Specialties销售货款2011.12.071年以内1,698.911,698.91 - 0.0018Cline Tool Mexico销售货款2011.12.131年以内580,386.23580,386.23 - 0.0019Coast Tool Company/The Enbom Corporation销售货款2011.11.281年以内424.37424.37 - 0.0020Cole Carbide Industries销售货款2011.10.111年以内2,681.662,681.66 - 0.0021Cornerstone Supply销售货款2011.10.151年以内2,102.742,102.74 - 0.0022Cowlitz River Rigging Inc销售货款2011.12.051年以内764.05764.05 - 0.0023Cut Pro Indexable Tooling销售货款2011.12.051年以内119,720.06119,720.06 - 0.0024Cutting Tools Inc.销售货款2011.12.051年以内1,285.701,285.70 - 0.0025CW ROD TOOL CO., INC.销售货款2011.11.031年以内56,568.7256,568.72 - 0.0026D.W. Sales销售货款2011.11.081年以内6,022.536,022.53 - 0.00


应收账款评估明细表
评估基准日:2011年12月31日
表3-4
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号欠款单位名称(结算对象)业务内容发生日期账龄账面价值评估价值增减值增值率%备注
27DCT Industrial Supply(Decatur Tool)销售货款2011.12.061年以内13,175.1813,175.18 - 0.0028Eagle Industrial Ltd.销售货款2011.10.081年以内43,439.1043,439.10 - 0.0029Eden Industrial Sales销售货款2011.10.081年以内5,870.675,870.67 - 0.0030Fabrica De Maquinas y Accesorios, S.A de销售货款2011.12.081年以内10,787.5810,787.58 - 0.0031FER-BELLSOUTH销售货款2011.10.131年以内496,271.49496,271.49 - 0.0032Franco Industrial Supply销售货款2011.10.161年以内2,815.752,815.75 - 0.0033George Radner Company销售货款2011.10.161年以内5,293.325,293.32 - 0.0034Gillane Tool Supply Inc.销售货款2011.10.251年以内25,803.7025,803.70 - 0.0035Gitsco (DO NOT SELL TO)销售货款2011.10.091年以内7,459.457,459.45 - 0.0036H.B. Guildford & Co.销售货款2011.12.141年以内440.94440.94 - 0.0037Hemly Tool Supply Of Connecticut销售货款2011.12.161年以内9,290.939,290.93 - 0.0038Herramientas Especiales del Bajio销售货款2011.12.161年以内3,493.223,493.22 - 0.0039James R. Kukurin Associates, Inc.销售货款2011.12.081年以内5,494.135,494.13 - 0.0040Johnston Industrial Supply销售货款2011.12.191年以内32,342.7132,342.71 - 0.0041Kamman Supply销售货款2011.12.191年以内6,967.916,967.91 - 0.0042KAR Industrial Inc.销售货款2011.11.241年以内66,546.8966,546.89 - 0.0043KP Supply销售货款2011.11.281年以内40,876.6540,876.65 - 0.0044Lloyd Gage & Tool销售货款2011.11.041年以内2,372.982,372.98 - 0.0045Mach 5 Supply LLC销售货款2011.11.181年以内4,690.264,690.26 - 0.0046Machinists Tools and Supplies销售货款2011.12.161年以内2,323.772,323.77 - 0.0047Mallard Tool销售货款2011.12.151年以内4,357.704,357.70 - 0.0048Marshall Tool & Supply销售货款2011.12.081年以内4,461.734,461.73 - 0.0049MDM Tool Supply销售货款2011.12.151年以内2,228.252,228.25 - 0.0050Mountaineer Tooling Supply销售货款2011.12.051年以内6,963.696,963.69 - 0.0051Mr. Craig Segerlin销售货款2011.12.051年以内1,269.511,269.51 - 0.0052Nate's Industrial Tools, Inc.销售货款2011.12.071年以内725.86725.86 - 0.00


应收账款评估明细表
评估基准日:2011年12月31日
表3-4
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号欠款单位名称(结算对象)业务内容发生日期账龄账面价值评估价值增减值增值率%备注
53Nexus Tool销售货款2011.11.121年以内662,813.72662,813.72 - 0.0054North American Carbide Tool Inc.销售货款2011.10.221年以内13,901.1113,901.11 - 0.0055Nu-Tech销售货款2011.10.141年以内8,052.558,052.55 - 0.0056Omar Vega Ferruzca销售货款2011.10.181年以内5,934.195,934.19 - 0.0057One Way Industrial Inc.销售货款2011.11.251年以内2,504.992,504.99 - 0.0058Plimpton Tool of NH销售货款2011.12.161年以内4,777.344,777.34 - 0.0059Precision Supply销售货款2011.12.151年以内3,603.233,603.23 - 0.0060Richards Equipment Company销售货款2011.12.161年以内2,313.692,313.69 - 0.0061Ringmasters销售货款2011.11.231年以内762.60762.60 - 0.0062ROMC销售货款2011.11.181年以内37,421.3637,421.36 - 0.0063Shars Tool Company销售货款2011.10.251年以内81,677.5081,677.50 - 0.0064Specialty Tool Inc.销售货款2011.12.101年以内54,435.6254,435.62 - 0.0065Stough Tool Sales销售货款2011.10.031年以内13,833.8713,833.87 - 0.0066STS Gordon Engineering销售货款2011.11.081年以内997.24997.24 - 0.0067Superior Tool & Carbide LLC(DO NOT SELL T销售货款2011.12.161年以内12,366.7812,366.78 - 0.0068Sussex Tool销售货款2011.12.141年以内1,020,679.641,020,679.64 - 0.0069Ultra-Dex Tooling销售货款2011.12.181年以内100,145.87100,145.87 - 0.0070UnivToolSupply销售货款2011.11.151年以内171,035.98171,035.98 - 0.0071ZCCW销售货款2011.11.151年以内8,251.668,251.66 - 0.00-
合 计4,299,689.30 4,299,689.30 - 0.00
减:应收账款坏账准备
合 计4,299,689.30 4,299,689.30 - 0.00


预付账款评估明细表
评估基准日:2011年12月31日
表3-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号收款单位名称(结算对象)业务内容发生日期账龄账面价值评估价值增减值增值率%备注
1IRSPrepaid 1120 Tax2011/12/311年以内315,045.00 315,045.00 - 0.002State of MishiganPrepaid MBT2011/12/311年以内49,399.06 49,399.06 - 0.00-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
合 计364,444.06 364,444.06 - 0.00
减:预付账款坏账准备
合 计364,444.06 364,444.06 - 0.00


存货评估汇总表
评估基准日:2011年12月31日
表3-9
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
编号科目名称账面价值评估价值增减值增值率%
3-9-1材料采购(在途物资)- - -
3-9-2原材料- - -
3-9-3在库周转材料- - -
3-9-4委托加工物资- - -
3-9-5产成品(库存商品)7,650,161.12 8,783,069.46 1,132,908.34 14.813-9-6在产品(自制半成品)- - -
3-9-7发出商品- - -
3-9-8在用周转材料- - -
合 计7,650,161.12 8,783,069.46 1,132,908.34 14.81
减:存货跌价准备
合 计7,650,161.12 8,783,069.46 1,132,908.34 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号名 称规格型号计量单位
账面价值评估价值
增减值增值率%备注
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1整体刀具82077000 Endmill支 47.00 5.00 31.50 1,480.71 47.0036.16 1,699.52 218.81 14.782整体刀具EDP# K731A03680支 1.00 55.86 351.97 351.97 1.00404.09 404.09 52.12 14.813整体刀具3101H7-1800 reamer YK10F支 1.00 43.37 273.27 273.27 1.00313.74 313.74 40.47 14.814整体刀具VSM-4RL-1/4"-R020" KMG405 c 支 38.00 12.90 81.28 3,088.70 38.0093.32 3,546.16 457.46 14.815整体刀具VSM-4RL-5/8"-R030" KMG405 c 支 77.00 35.40 223.05 17,175.00 77.00256.08 19,718.16 2,543.16 14.816整体刀具VSM-4RL-3/8"-R020" KMG405 c 支 38.00 14.19 89.41 3,397.57 38.00102.65 3,900.70 503.13 14.817整体刀具VSM-4RL-3/4"-R060" KMG405 c 支 86.00 50.59 318.76 27,413.58 86.00365.96 31,472.56 4,058.98 14.818整体刀具VSM-4RL-1/2"-R030" KMG405 c 支 131.00 25.07 157.96 20,693.23 131.00181.35 23,756.85 3,063.62 14.809整体刀具VSM-4RL-1"-R060" KMG405 co 支 3.00 85.45 538.41 1,615.24 3.00618.14 1,854.42 239.18 14.8110数控刀片ZOHX1604-GM YBG252片 200.00 2.73 17.20 3,440.30 200.0019.75 3,950.00 509.70 14.8211数控刀片ZOHX2506-GF YBG252片 10.00 3.20 20.16 201.63 10.0023.15 231.50 29.87 14.8112数控刀片ZOHX2005-GM YBG252片 170.00 3.78 23.82 4,048.96 170.0027.35 4,649.50 600.54 14.8313数控刀具EMP01-1.0-XPL1.0-AP16-02件 19.00 21.29 134.15 2,548.78 19.00154.01 2,926.19 377.41 14.8114数控刀具FMD03-160-B1.5-LN25-06件 8.00 123.86 780.43 6,243.44 8.00896.00 7,168.00 924.56 14.8115数控刀具BMR03-025-G25-S件 2.00 36.46 229.73 459.46 2.00263.75 527.50 68.04 14.8116数控刀具HMP01-080*104-BT50-SP12-04件 2.00 205.04 1,291.94 2,583.87 2.001,483.25 2,966.50 382.63 14.8117数控刀具FMP02-080-A27-SE12-08件 21.00 71.36 449.63 9,442.28 21.00516.21 10,840.41 1,398.13 14.8118数控刀具FMA02-050-A0.75"-SE12-03件 1.00 30.28 190.79 190.79 1.00219.04 219.04 28.25 14.8119数控刀具FMA03-3.00-A1.00-SE15-04件 1.00 58.05 365.77 365.77 1.00419.93 419.93 54.16 14.8120数控刀具EMP01-020-XP20-AP11-02件 2.00 19.15 120.66 241.32 2.00138.53 277.06 35.74 14.8121数控刀具BMR03-032-G32-S件 1.00 42.63 268.61 268.61 1.00308.39 308.39 39.78 14.8122数控刀具ZTD04-380-XP40-SP11-02件 1.00 98.53 620.83 620.83 1.00712.76 712.76 91.93 14.8123数控刀具ZTD03-380-XP40-SP11-02件 1.00 91.73 577.98 577.98 1.00663.57 663.57 85.59 14.8124数控刀具FMA03-10.0-C2.50-SE15-12件 5.00 215.25 1,356.27 6,781.34 5.001,557.11 7,785.55 1,004.21 14.8125数控刀具BMR03-025-XP25-L件 1.00 35.88 226.08 226.08 1.00259.56 259.56 33.48 14.8126数控刀具EMP01-1.50"-G1.50"-AP16-04(L=件 11.00 35.60 224.31 2,467.43 11.00257.53 2,832.83 365.40 14.8127数控刀具XMR01-4.00-A1.25-SD12-09件 1.00 111.17 700.47 700.47 1.00804.20 804.20 103.73 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
28数控刀具FMA07-4.00-B1.25-ON06-08件 15.00 100.04 630.34 9,455.13 15.00723.68 10,855.20 1,400.07 14.8129数控刀具FMA07-3.00-A1.00-ON06-07件 14.00 89.54 564.18 7,898.56 14.00647.72 9,068.08 1,169.52 14.8130数控刀具SMP01-100×4-A27-SN12-10 件 2.00 85.55 539.04 1,078.08 2.00618.86 1,237.72 159.64 14.8131数控刀具FMA03-12.0-D2.50-SE15-15件 1.00 246.16 1,551.03 1,551.03 1.001,780.71 1,780.71 229.68 14.8132数控刀具FMR03-1.00-G1.00-RD10-02(L=6件 14.00 27.36 172.39 2,413.50 14.00197.92 2,770.88 357.38 14.8133数控刀具EMP04-1.00-XP1.00-AP11-02件 4.00 48.84 307.74 1,230.94 4.00353.31 1,413.24 182.30 14.8134数控刀具FMA04-2.00"-A0.75-OF05-05件 2.00 40.78 256.95 513.90 2.00295.00 590.00 76.10 14.8135数控刀具BMR02-012-G16-S件 1.00 22.96 144.67 144.67 1.00166.09 166.09 21.42 14.8136数控刀具CMD01-1.00-XP1.00-SP12-02件 14.00 19.72 124.25 1,739.55 14.00142.65 1,997.10 257.55 14.8137数控刀具XMR01-1.50-G1.25-WP08-02-M件 5.00 27.04 170.38 851.88 5.00195.61 978.05 126.17 14.8138数控刀具CMD01-1.25-XP1.25-SP12-03件 15.00 31.16 196.34 2,945.04 15.00225.41 3,381.15 436.11 14.8139数控刀具CMD01-0.50-XP0.75-SP12-01件 7.00 14.72 92.75 649.24 7.00106.48 745.36 96.12 14.8140数控刀具XMR01-2.50-A0.75-SD09-05件 1.00 51.58 325.00 325.00 1.00373.13 373.13 48.13 14.8141数控刀具FMR01-032-XP25-RC10-02件 3.00 22.36 140.89 422.66 3.00161.75 485.25 62.59 14.8142数控刀具EMP01-1.50"-G1.25"-AP16-04(L=件 5.00 35.60 224.31 1,121.56 5.00257.53 1,287.65 166.09 14.8143数控刀具EMP01-1.25"-G1.25"-AP16-03(L=件 15.00 30.28 190.79 2,861.87 15.00219.04 3,285.60 423.73 14.8144数控刀具EMP01-1.00"-G1.00"-AP16-02(L=件 8.00 21.76 137.11 1,096.86 8.00157.41 1,259.28 162.42 14.8145数控刀具EMP01-1.00"-G1.00"-AP11-03(L=件 10.00 28.24 177.94 1,779.37 10.00204.29 2,042.90 263.53 14.8146数控刀具EMP01-0.75"-G0.75"-AP11-02(L=件 20.00 23.03 145.11 2,902.19 20.00166.60 3,332.00 429.81 14.8147数控刀具FMD02-080-A27-PN11-08件 1.00 74.40 468.79 468.79 1.00538.21 538.21 69.42 14.8148数控刀具ZD03-190-XP25-WC03-02件 25.00 34.27 215.93 5,398.30 25.00247.90 6,197.50 799.20 14.8049数控刀具FMA01-10.0"-C2.50"-SE12-14件 9.00 243.35 1,533.32 13,799.92 9.001,760.37 15,843.33 2,043.41 14.8150数控刀具FMP01-080-A27-TP22-04件 1.00 89.72 565.32 565.32 1.00649.03 649.03 83.71 14.8151数控刀具ZD03-490-XP40-WC08-02件 3.00 79.05 498.09 1,494.26 3.00571.85 1,715.55 221.29 14.8152数控刀具EMP01-025-XP25-AP11-03件 5.00 24.40 153.74 768.71 5.00176.51 882.55 113.84 14.8153数控刀具EMP02-080-A27-AP11-08件 2.00 62.04 390.91 781.82 2.00448.80 897.60 115.78 14.8154数控刀具EMP02-050-A22-AP11-06件 1.00 47.04 296.39 296.39 1.00340.28 340.28 43.89 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
55数控刀具FMA04-050-A22-OF05-04件 5.00 34.72 218.77 1,093.84 5.00251.17 1,255.85 162.01 14.8156数控刀具EMP01-020-XP20-AP11-03件 10.00 25.33 159.60 1,596.02 10.00183.23 1,832.30 236.28 14.8057数控刀具XMR01-2.50-A1.00-SD12-05件 29.00 51.50 324.50 9,410.40 29.00372.55 10,803.95 1,393.55 14.8158数控刀具EMP01-0.75"-XP0.75"-AP11-03件 9.00 24.11 151.91 1,367.23 9.00174.40 1,569.60 202.37 14.8059数控刀具XMR01-1.25-G1.25-SD12-02件 5.00 28.36 178.69 893.47 5.00205.15 1,025.75 132.28 14.8160数控刀具FMA01-8.00-C2.50-SE12-12件 8.00 190.22 1,198.56 9,588.46 8.001,376.04 11,008.32 1,419.86 14.8161数控刀具CMA01-0.50-XP0.75-SP12-01件 6.00 15.46 97.41 584.47 6.00111.83 670.98 86.51 14.8062数控刀具SMP01-063x4-A22-SN12-06件 3.00 53.13 334.77 1,004.30 3.00384.34 1,153.02 148.72 14.8163数控刀具EMP02-050-A22-AP16-05件 1.00 40.00 252.04 252.04 1.00289.36 289.36 37.32 14.8164数控刀具FMA03-12.0-D2.50-SE12-15件 2.00 246.16 1,551.03 3,102.06 2.001,780.71 3,561.42 459.36 14.8165数控刀具EMP04-1.50-XP1.25-AP11-02件 1.00 85.00 535.58 535.58 1.00614.89 614.89 79.31 14.8166数控刀具EMP02-080-A27-AP16-07件 2.00 55.00 346.55 693.10 2.00397.87 795.74 102.64 14.8167数控刀具CMA01-1.00-XP1.00-SP12-02件 12.00 20.71 130.49 1,565.90 12.00149.81 1,797.72 231.82 14.8068数控刀具FMR02-2.00"-A0.75"-RC12-05件 78.00 44.12 278.00 21,683.66 78.00319.17 24,895.26 3,211.60 14.8169数控刀具XMR01-4.00"-A1.50"-WP09-05件 2.00 68.52 431.74 863.48 2.00495.67 991.34 127.86 14.8170数控刀具CMA01-1.25-XP1.25-SP12-03件 5.00 30.73 193.63 968.13 5.00222.30 1,111.50 143.37 14.8171数控刀具FMR03-1.00"-XP1.00"-RD08-03 件 8.00 40.24 253.55 2,028.39 8.00291.10 2,328.80 300.41 14.8172数控刀具FMA01-2.50"-A0.75"-SE12-05件 7.00 43.85 276.29 1,934.06 7.00317.20 2,220.40 286.34 14.8173数控刀具EMP01-1.0-XPXL1.0-AP16-02件 1.00 37.38 235.53 235.53 1.00270.41 270.41 34.88 14.8174数控刀具BMR04-020-G20-M件 20.00 53.72 338.48 6,769.69 20.00388.60 7,772.00 1,002.31 14.8175数控刀具BMR04-016-G16-M件 20.00 53.13 334.77 6,695.34 20.00384.34 7,686.80 991.46 14.8176数控刀具BMR04-012-G12-M件 1.00 50.00 315.05 315.05 1.00361.70 361.70 46.65 14.8177数控刀具EMP04-025-XP25-AP11-02件 1.00 114.07 718.74 718.74 1.00825.17 825.17 106.43 14.8178数控刀具EMP03-2.00-A0.75-AP11-04件 1.00 101.30 638.28 638.28 1.00732.80 732.80 94.52 14.8179数控刀具FMR01-040-XP32-RC12-03件 46.00 33.05 208.24 9,579.26 46.00239.08 10,997.68 1,418.42 14.8180数控刀具BMR03-050-XP50-M件 1.00 211.72 1,334.03 1,334.03 1.001,531.57 1,531.57 197.54 14.8181数控刀具FMP02-3.00-A1.00 SE12-08件 3.00 71.36 449.63 1,348.90 3.00516.21 1,548.63 199.73 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
82数控刀具XMR01-4.00''-B1.25"-WP09-05件 11.00 59.40 374.27 4,117.01 11.00429.69 4,726.59 609.58 14.8183数控刀具EMP04-1.25-XP1.25-AP11-02件 2.00 63.93 402.82 805.63 2.00462.47 924.94 119.31 14.8184数控刀具XMR01-4.00"-B1.25"-WP08-05件 3.00 205.33 1,293.76 3,881.29 3.001,485.34 4,456.02 574.73 14.8185数控刀具XMR01-4.00"-B1.25"-SD12-06件 5.00 59.72 376.29 1,881.45 5.00432.01 2,160.05 278.60 14.8186数控刀具XMR01-3.00"-A1.25"-WP09-04件 12.00 50.60 318.83 3,825.91 12.00366.04 4,392.48 566.57 14.8187数控刀具XMR01-3.00"-A1.25"-WP08-04件 17.00 69.99 441.00 7,497.00 17.00506.30 8,607.10 1,110.10 14.8188数控刀具XMR01-3.00"-A1.25"-SD12-05件 4.00 50.95 321.03 1,284.12 4.00368.57 1,474.28 190.16 14.8189数控刀具XMR01-2.50"-A0.75"-WP08-04件 26.00 41.71 262.81 6,833.07 26.00301.73 7,844.98 1,011.91 14.8190数控刀具XMR01-2.00"-G1.50"-WP09-02-M件 7.00 58.68 369.74 2,588.16 7.00424.49 2,971.43 383.27 14.8191数控刀具XMR01-2.00"-G1.50"-WP09-02-L件 4.00 91.91 579.12 2,316.46 4.00664.88 2,659.52 343.06 14.8192数控刀具XMR01-2.00"-A0.75"-WP06-04件 26.00 35.53 223.87 5,820.65 26.00257.02 6,682.52 861.87 14.8193数控刀具XMR01-2.00"-A0.75"-SD09-04件 6.00 42.29 266.47 1,598.79 6.00305.93 1,835.58 236.79 14.8194数控刀具XMR01-1.50"-G1.50"-WP06-03-L件 10.00 108.21 681.82 6,818.20 10.00782.78 7,827.80 1,009.60 14.8195数控刀具XMR01-1.50"-G1.25"-WP06-03-M件 5.00 61.86 389.77 1,948.87 5.00447.49 2,237.45 288.58 14.8196数控刀具XMR01-1.25"-G1.25"-WP06-02-X件 1.00 116.81 736.01 736.01 1.00845.00 845.00 108.99 14.8197数控刀具XMR01-1.25"-G1.25"-WP06-02-M件 6.00 30.32 191.04 1,146.26 6.00219.33 1,315.98 169.72 14.8198数控刀具XMR01-1.25"-G1.25"-WP06-02-L件 5.00 34.16 215.24 1,076.19 5.00247.11 1,235.55 159.36 14.8199数控刀具XMR01-1.25-G1.25-SD09-03件 3.00 35.20 221.79 665.38 3.00254.63 763.89 98.51 14.81100数控刀具XMR01-1.00"-G1.00"-WP06-02-M件 9.00 26.25 165.40 1,488.59 9.00189.89 1,709.01 220.42 14.81101数控刀具XMR01-1.00"-G1.00"-WP06-02-L件 8.00 32.53 204.97 1,639.75 8.00235.32 1,882.56 242.81 14.81102数控刀具XMR01-0.75"-G0.75"-WP05-02-M件 29.00 26.88 169.37 4,911.68 29.00194.45 5,639.05 727.37 14.81103数控刀具FMR04-5.00"-B1.50"-RD20-06件 2.00 154.23 971.79 1,943.58 2.001,115.69 2,231.38 287.80 14.81104数控刀具FMR04-4.00"-B1.25"-RD16-06件 6.00 58.52 368.73 2,212.37 6.00423.33 2,539.98 327.61 14.81105数控刀具FMR04-3.00"-A1.00"-RD16-05件 5.00 50.36 317.31 1,586.57 5.00364.30 1,821.50 234.93 14.81106数控刀具FMR04-050-A22-RD12-03件 1.00 42.21 265.96 265.96 1.00305.34 305.34 39.38 14.81107数控刀具FMR03-2.00"-XP1.25"-RD12-03-件 3.00 65.71 414.03 1,242.10 3.00475.34 1,426.02 183.92 14.81108数控刀具FMR03-2.00-XP1.25-RD12-03 co 件 3.00 86.70 546.29 1,638.86 3.00627.18 1,881.54 242.68 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
109数控刀具FMR03-1.25"-XP1.25"-RD10-02件 2.00 43.44 273.71 547.42 2.00314.24 628.48 81.06 14.81110数控刀具FMR02-4.00"-B1.25"-RC16-06件 4.00 66.48 418.88 1,675.54 4.00480.91 1,923.64 248.10 14.81111数控刀具FMR03-1.00"-XP1.00"-RD08-02件 4.00 41.52 261.61 1,046.45 4.00300.35 1,201.40 154.95 14.81112数控刀具FMR02-5.00"-B1.50"-RC20-07件 1.00 176.13 1,109.78 1,109.78 1.001,274.12 1,274.12 164.34 14.81113数控刀具FMR02-3.00"-A1.00"-RC16-05件 23.00 50.02 315.17 7,248.93 23.00361.84 8,322.32 1,073.39 14.81114数控刀具FMR02-2.50"-A0.75"-RC12-04件 1.00 86.06 542.26 542.26 1.00622.56 622.56 80.30 14.81115数控刀具FMR02-160-B40-RC20-08件 2.00 107.36 676.46 1,352.93 2.00776.63 1,553.26 200.33 14.81116数控刀具FMR02-080-B27-RC16-05 件 2.00 62.31 392.61 785.22 2.00450.75 901.50 116.28 14.81117数控刀具FMR01-2.00"-XP1.25"-RC12-03件 1.00 65.71 414.03 414.03 1.00475.34 475.34 61.31 14.81118数控刀具FMR01-1.50"-XP1.25"-RC12-03件 12.00 31.16 196.34 2,356.03 12.00225.41 2,704.92 348.89 14.81119数控刀具FMR01-1.00"-XP0.75"-RC10-02件 1.00 41.52 261.61 261.61 1.00300.35 300.35 38.74 14.81120数控刀具FMR01-040-XP32-RC12-03(L240件 5.00 35.53 223.87 1,119.36 5.00257.02 1,285.10 165.74 14.81121数控刀具FMR01-032-XP25-RC10-02(L185件 12.00 25.42 160.17 1,922.03 12.00183.89 2,206.68 284.65 14.81122数控刀具FMR01-025-XP20-RC10-02 (150件 28.00 27.94 176.05 4,929.32 28.00202.12 5,659.36 730.04 14.81123数控刀具FMR01-025-XP20-RC10-02件 9.00 18.55 116.88 1,051.94 9.00134.19 1,207.71 155.77 14.81124数控刀具FMP02-4.00"-B1.25"-SE12-05件 6.00 62.36 392.92 2,357.54 6.00451.10 2,706.60 349.06 14.81125数控刀具FMP02-3.00"-A1.00"-SE12-04件 10.00 45.40 286.06 2,860.61 10.00328.42 3,284.20 423.59 14.81126数控刀具FMP02-3.00-A1.00-SE12-06件 2.00 58.38 367.85 735.69 2.00422.32 844.64 108.95 14.81127数控刀具FMP02-2.50-A0.75-SE12-04件 2.00 42.00 264.64 529.28 2.00303.83 607.66 78.38 14.81128数控刀具FMP02-2.00"-A0.75"-SE12-03件 15.00 29.02 182.85 2,742.78 15.00209.93 3,148.95 406.17 14.81129数控刀具FMP01-6.00"-B1.50"-TP22-10件 2.00 299.33 1,886.05 3,772.10 2.002,165.34 4,330.68 558.58 14.81130数控刀具FMP01-4.00"-B1.25"-TP22-06件 3.00 189.82 1,196.04 3,588.11 3.001,373.15 4,119.45 531.34 14.81131数控刀具FME03-6.00"-B1.50"-SP12-10件 2.00 299.33 1,886.05 3,772.10 2.002,165.34 4,330.68 558.58 14.81132数控刀具FME03-5.00"-B1.50"-SP12-08件 3.00 153.98 970.21 2,910.64 3.001,113.88 3,341.64 431.00 14.81133数控刀具FME03-4.00"-B1.25"-SP12-06件 5.00 189.82 1,196.04 5,980.18 5.001,373.15 6,865.75 885.57 14.81134数控刀具FME03-3.00"-A1.00"-SP12-04件 3.00 127.76 805.00 2,415.01 3.00924.20 2,772.60 357.59 14.81135数控刀具FMA04-8.00"-C2.50"-OF07-12件 3.00 379.64 2,392.07 7,176.22 3.002,746.29 8,238.87 1,062.65 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
136数控刀具FMA04-6.00"-B1.50"-OF07-10件 5.00 125.08 788.12 3,940.58 5.00904.82 4,524.10 583.52 14.81137数控刀具FMA04-2.50"-A0.75"-OF05-05件 3.00 42.36 266.91 800.72 3.00306.43 919.29 118.57 14.81138数控刀具FMA03-3.00"-A1.00"-SE12-04件 3.00 150.58 948.79 2,846.37 3.001,089.29 3,267.87 421.50 14.81139数控刀具FMA02-2.50"-A0.75"-SE12-05件 10.00 45.83 288.77 2,887.70 10.00331.53 3,315.30 427.60 14.81140数控刀具FMA01-2.00"-A0.75"-SE12-04件 5.00 36.12 227.59 1,137.94 5.00261.29 1,306.45 168.51 14.81141数控刀具EMP02-4.00"-B1.25"-AP16-08件 5.00 65.94 415.48 2,077.41 5.00477.00 2,385.00 307.59 14.81142数控刀具EMP02-3.00"-A1.00"-AP16-07件 17.00 56.53 356.19 6,055.23 17.00408.93 6,951.81 896.58 14.81143数控刀具EMP02-3.00"-A1.00"-AP11-08件 2.00 72.89 459.27 918.55 2.00527.28 1,054.56 136.01 14.81144数控刀具EMP02-2.50"-A0.75"-AP16-06件 3.00 50.34 317.19 951.56 3.00364.16 1,092.48 140.92 14.81145数控刀具EMP02-2.50"-A0.75"-AP11-08件 4.00 57.96 365.20 1,460.80 4.00419.28 1,677.12 216.32 14.81146数控刀具EMP02-2.00"-A0.75"-AP16-05件 9.00 41.71 262.81 2,365.29 9.00301.73 2,715.57 350.28 14.81147数控刀具EMP02-2.00"-A0.75"-AP11-06件 8.00 48.78 307.36 2,458.86 8.00352.87 2,822.96 364.10 14.81148数控刀具EMP01-2.50"-XP1.25"-AP16-06件 19.00 53.55 337.41 6,410.85 19.00387.37 7,360.03 949.18 14.81149数控刀具EMP01-2.50"-G1.25"-AP16-06件 3.00 115.81 729.71 2,189.12 3.00837.77 2,513.31 324.19 14.81150数控刀具EMP01-2.00"-XP1.25"-AP16-05件 13.00 44.76 282.03 3,666.37 13.00323.79 4,209.27 542.90 14.81151数控刀具EMP01-2.00"-G1.25"-AP16-05件 2.00 95.82 603.75 1,207.50 2.00693.15 1,386.30 178.80 14.81152数控刀具EMP01-1.50"-XP1.25"-AP16-04件 13.00 37.97 239.25 3,110.19 13.00274.68 3,570.84 460.65 14.81153数控刀具EMP01-1.25"-XP1.25"-AP16-03件 10.00 30.20 190.29 1,902.87 10.00218.47 2,184.70 281.83 14.81154数控刀具EMP01-1.25"-XP1.25"-AP11-04件 4.00 34.29 216.06 864.23 4.00248.05 992.20 127.97 14.81155数控刀具EMP01-1.25"-G1.25"-AP16-03件 14.00 28.73 181.02 2,534.35 14.00207.83 2,909.62 375.27 14.81156数控刀具EMP01-1.00"-XP1.00"-AP16-02件 41.00 21.00 132.32 5,425.07 41.00151.91 6,228.31 803.24 14.81157数控刀具EMP01-1.00"-XP1.00"-AP11-03件 9.00 25.33 159.60 1,436.42 9.00183.23 1,649.07 212.65 14.80158数控刀具EMP01-1.00"-G1.00"-AP16-02件 5.00 19.45 122.55 612.76 5.00140.70 703.50 90.74 14.81159数控刀具EMP01-1.00"-G1.00-AP11-03件 1.00 23.48 147.95 147.95 1.00169.86 169.86 21.91 14.81160数控刀具EMP01-012-G16-AP11-01件 7.00 15.93 100.37 702.61 7.00115.23 806.61 104.00 14.80161数控刀具EMP01-0.75"-XP0.75"-AP11-02件 5.00 19.78 124.63 623.16 5.00143.09 715.45 92.29 14.81162数控刀具EMP01-0.75"-G0.75"-AP11-02件 5.00 18.52 116.69 583.46 5.00133.97 669.85 86.39 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
163数控刀具EMP01-0.62"-XP0.62"-AP11-02件 14.00 19.45 122.55 1,715.74 14.00140.70 1,969.80 254.06 14.81164数控刀具EMP01-0.62"-G0.62"-AP11-02件 5.00 17.88 112.66 563.30 5.00129.34 646.70 83.40 14.81165数控刀具EMP01-0.50"-XP0.62"-AP11-01件 13.00 13.61 85.76 1,114.82 13.0098.46 1,279.98 165.16 14.81166数控刀具EMP01-0.50"-G0.62"-AP11-01件 1.00 12.05 75.93 75.93 1.0087.17 87.17 11.24 14.80167数控刀具FMA04-5.00"-B1.50"-OF07-08件 4.00 227.24 1,431.82 5,727.27 4.001,643.84 6,575.36 848.09 14.81168数控刀具FMA04-5.00"-B1.50"-OF05-08件 1.00 198.04 1,247.83 1,247.83 1.001,432.61 1,432.61 184.78 14.81169数控刀具FMA04-2.00"-A0.75"-OF05-04件 2.00 34.72 218.77 437.53 2.00251.17 502.34 64.81 14.81170数控刀具FMA03-6.00"-B1.50"-SE12-08件 4.00 120.75 760.83 3,043.33 4.00873.49 3,493.96 450.63 14.81171数控刀具FMA03-5.00"-B1.50"-SE12-06件 2.00 198.03 1,247.77 2,495.53 2.001,432.54 2,865.08 369.55 14.81172数控刀具FMA03-4.00"-B1.25"-SE12-05件 8.00 67.96 428.21 3,425.67 8.00491.62 3,932.96 507.29 14.81173数控刀具FMA02-5.00"-B1.50"-SE12-08件 7.00 83.08 523.48 3,664.35 7.00601.00 4,207.00 542.65 14.81174数控刀具FMA02-4.00"-B1.25"-SE-12-07件 13.00 62.53 394.00 5,121.94 13.00452.34 5,880.42 758.48 14.81175数控刀具FMA02-3.00"-A1.00"-SE12-05件 7.00 51.58 325.00 2,275.00 7.00373.13 2,611.91 336.91 14.81176数控刀具FMA02-2.00-A0.75"-SE12-04件 14.00 36.12 227.59 3,186.24 14.00261.29 3,658.06 471.82 14.81177数控刀具FMA01-6.00"-B1.50"-SE12-10件 2.00 126.00 793.91 1,587.83 2.00911.47 1,822.94 235.11 14.81178数控刀具FMA01-5.00"-B1.50"-SE12-08件 7.00 93.58 589.64 4,127.47 7.00676.95 4,738.65 611.18 14.81179数控刀具FMA01-4.00"-B1.25"-SE12-07件 25.00 62.71 395.13 9,878.24 25.00453.64 11,341.00 1,462.76 14.81180数控刀具FMA01-3.00"-A1.00"-SE12-06件 6.00 54.35 342.45 2,054.72 6.00393.16 2,358.96 304.24 14.81181数控刀具EMP04-032-XP32-AP11-02件 1.00 60.88 383.60 383.60 1.00440.40 440.40 56.80 14.81182数控刀具EMP02-80-B1.0"-APMT16-07 (3 件 1.00 168.83 1,063.78 1,063.78 1.001,221.30 1,221.30 157.52 14.81183数控刀具EMP02-50-B0.75"-APMT16-05 (2 件 1.00 108.60 684.28 684.28 1.00785.61 785.61 101.33 14.81184数控刀具EMP02-1.25-B1.5"-APMT16-09件 2.00 319.41 2,012.57 4,025.14 2.002,310.59 4,621.18 596.04 14.81185数控刀具BMR03-025-XP25-M件 2.00 33.84 213.22 426.45 2.00244.79 489.58 63.13 14.80186数控刀具BMR03-020-G25-M件 4.00 34.27 215.93 863.73 4.00247.90 991.60 127.87 14.80187数控刀具FMR03-1.50"-XP1.25"-RD12-03件 3.00 62.97 396.77 1,190.30 3.00455.52 1,366.56 176.26 14.81188数控刀具XMR01-1.00"-G1.00"-SD09-02件 5.00 27.80 175.17 875.83 5.00201.11 1,005.55 129.72 14.81189数控刀片SPGT110408-PM YBG205片 50.00 2.08 13.11 655.30 50.0015.05 752.50 97.20 14.83


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
190数控刀片DNMG110408(332)-EM YBG205片 100.00 0.92 5.80 579.68 100.006.66 666.00 86.32 14.89191数控刀片DNMG110404(331)-EM YBG205片 100.00 0.92 5.80 579.68 100.006.66 666.00 86.32 14.89192数控刀片DNMG150604-EM YBG205片 100.00 1.32 8.32 831.72 100.009.55 955.00 123.28 14.82193数控刀片TNMG160404(331)-EF YBG205片 440.00 0.90 5.67 2,495.15 440.006.51 2,864.40 369.25 14.80194数控刀片DCMT070202(2(1.5)0)-EF YBG2片 10.00 0.85 5.36 53.56 10.006.15 61.50 7.94 14.82195数控刀片TNMG160408(332)-EF YBG205片 320.00 0.90 5.67 1,814.66 320.006.51 2,083.20 268.54 14.80196数控刀片DNMG150404(431)-EM YBG205片 8.00 1.08 6.81 54.44 8.007.82 62.56 8.12 14.92197数控刀片SNMG150612(543)-EM YBG205片 387.00 1.68 10.59 4,096.59 387.0012.16 4,705.92 609.33 14.87198数控刀片CNMG190612(643)-ER YBG205片 455.00 2.25 14.18 6,450.54 455.0016.28 7,407.40 956.86 14.83199数控刀片WNMG080408(432)-NM YBG20片 70.00 0.88 5.54 388.14 70.006.36 445.20 57.06 14.70200数控刀片VNMG160404(331)-EM YBG205片 370.00 1.34 8.44 3,123.98 370.009.69 3,585.30 461.32 14.77201数控刀片CNMG120412(433)-EM YBG205片 380.00 1.01 6.36 2,418.28 380.007.30 2,774.00 355.72 14.71202数控刀片CNMG120404(431)-EM YBG205片 548.00 0.87 5.48 3,004.03 548.006.29 3,446.92 442.89 14.74203数控刀片DNMG150404(431)-EF YBG205片 430.00 1.35 8.51 3,657.67 430.009.77 4,201.10 543.43 14.86204数控刀片CCMT09T304(3(2.5)1)-HM YBG片 50.00 0.90 5.67 283.54 50.006.51 325.50 41.96 14.80205数控刀片VNMG160408(332)-EM YBG205片 16.00 1.28 8.07 129.04 16.009.27 148.32 19.28 14.94206数控刀片TNMG220408(432)-EM YBG205片 22.00 1.23 7.75 170.50 22.008.90 195.80 25.30 14.84207数控刀片VNMG160404(331)-EF YBG205片 226.00 1.34 8.44 1,908.16 226.009.69 2,189.94 281.78 14.77208数控刀片DNMG150412(433)-EM YBG20片 390.00 1.35 8.51 3,317.42 390.009.77 3,810.30 492.88 14.86209数控刀片WNMG060404(331)-EF YBG205片 78.00 0.72 4.54 353.85 78.005.21 406.38 52.53 14.85210数控刀片CNMG160612(543)-EM YBG205片 838.00 1.68 10.59 8,870.65 838.0012.16 10,190.08 1,319.43 14.87211数控刀片WNMG080404(431)-EF YBG205片 470.00 0.92 5.80 2,724.50 470.006.66 3,130.20 405.70 14.89212数控刀片CNMG120404(431)-EF YBG205片 223.00 1.05 6.62 1,475.35 223.007.60 1,694.80 219.45 14.87213数控刀片VBMT160408(332)-HM YBG205片 60.00 1.53 9.64 578.42 60.0011.07 664.20 85.78 14.83214数控刀片WNMG060404(331)-EM YBG20片 475.00 0.64 4.03 1,915.49 475.004.63 2,199.25 283.76 14.81215数控刀片CCMT09T308(3(2.5)2)-EM YBG片 210.00 0.74 4.66 979.17 210.005.35 1,123.50 144.33 14.74216数控刀片DNMG110408(332)-EF YBG205片 390.00 1.10 6.93 2,703.09 390.007.96 3,104.40 401.31 14.85


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
217数控刀片DNMG150408(432)-EF YBG205片 490.00 1.35 8.51 4,168.04 490.009.77 4,787.30 619.26 14.86218数控刀片CNMG120408(432)-NM YBG205片 6.00 0.84 5.29 31.76 6.006.07 36.42 4.66 14.67219数控刀片APKT11T308-PM YBG205片 50.00 1.00 6.30 315.05 50.007.23 361.50 46.45 14.74220数控刀片DNMG150408(432)-EM YBG205片 38.00 1.08 6.81 258.59 38.007.82 297.16 38.57 14.92221数控刀片SEHT1204AFSN YBG205片 860.00 3.30 20.79 17,881.98 860.0023.87 20,528.20 2,646.22 14.80222数控刀片WNMG080408(432)-EF YBG205片 820.00 1.02 6.43 5,270.06 820.007.38 6,051.60 781.54 14.83223数控刀片WNMG080408(432)-EM YBG20片 529.00 1.10 6.93 3,666.50 529.007.96 4,210.84 544.34 14.85224数控刀片VNMG160408(332)-EF YBG205片 210.00 1.33 8.38 1,759.84 210.009.62 2,020.20 260.36 14.79225数控刀片SNMG120408(432)-EM YBG205片 210.00 1.05 6.62 1,389.34 210.007.60 1,596.00 206.66 14.87226数控刀片CNMG120408(432)-EF YBG205片 390.00 1.05 6.62 2,580.20 390.007.60 2,964.00 383.80 14.87227数控刀片CNMG120408(432)-EM YBG205片 2.00 1.05 6.62 13.23 2.007.60 15.20 1.97 14.89228数控刀片DCMT11T302(3(2.5)0)-HF YBG2片 110.00 0.92 5.80 637.65 110.006.66 732.60 94.95 14.89229数控刀片39261000 Tray片 38.00 2.00 12.60 478.87 38.0014.47 549.86 70.99 14.82230整体刀具82075090 Drill片 49.00 5.00 31.50 1,543.72 49.0036.16 1,771.84 228.12 14.78231整体刀具82081000 Carbide Insert片 25.00 10.00 63.01 1,575.23 25.0072.34 1,808.50 233.27 14.81232整体刀具82090000 Cutting Tool片 106.00 20.00 126.02 13,357.91 106.00144.68 15,336.08 1,978.17 14.81233数控刀片SNGN120416(SNG 434)T05020 片 197.00 0.88 5.54 1,092.33 197.006.36 1,252.92 160.59 14.70234数控刀片CNGN120412(433)T02020 CA1片 290.00 0.92 5.80 1,681.07 290.006.66 1,931.40 250.33 14.89235数控刀片SNGN120408 CA1000 No edge p片 90.00 0.88 5.54 499.03 90.006.36 572.40 73.37 14.70236数控刀片CNGN120404(431)T02020 CA1片 150.00 0.91 5.73 860.07 150.006.58 987.00 126.93 14.76237数控刀片CNGN120408(432)T02020 CA1片 748.00 0.92 5.80 4,336.01 748.006.66 4,981.68 645.67 14.89238数控刀片CNGN120708(452)T02020 CA1片 250.00 1.02 6.43 1,606.73 250.007.38 1,845.00 238.27 14.83239数控刀片CNGN120712(CNG-453)T02020 片 10.00 1.08 6.81 68.05 10.007.82 78.20 10.15 14.92240数控刀片CNGN120716(454)T02020 CA1片 16.00 1.07 6.74 107.87 16.007.74 123.84 15.97 14.80241数控刀片CNGN160612(543)T02020 CA1片 140.00 1.43 9.01 1,261.44 140.0010.34 1,447.60 186.16 14.76242数控刀片CNGN160616(544)T02020 CA1片 110.00 1.43 9.01 991.13 110.0010.34 1,137.40 146.27 14.76243数控刀片DNGN150408(432)T02020 CA1片 268.00 0.99 6.24 1,671.76 268.007.16 1,918.88 247.12 14.78


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
244数控刀片DNGN150716(DNG-454)T02020 片 490.00 1.24 7.81 3,828.42 490.008.97 4,395.30 566.88 14.81245数控刀片RNGN120400(RNG-43)T02020 片 870.00 1.08 6.81 5,920.35 870.007.82 6,803.40 883.05 14.92246数控刀片RNGN120700(RNG-45)T02020 片 310.00 1.52 9.58 2,968.99 310.0011.00 3,410.00 441.01 14.85247数控刀片SNGN090308(SNG-322)T01020 片 140.00 0.65 4.10 573.38 140.004.71 659.40 86.02 15.00248数控刀片SNGN120408(SNG432)T02020 片 1,110.00 0.94 5.92 6,574.31 1,110.006.80 7,548.00 973.69 14.81249数控刀片SNGN120412(SNG433)T02020 片 70.00 0.84 5.29 370.50 70.006.07 424.90 54.40 14.68250数控刀片SNGN120416(SNG-434)T02020 片 1,240.00 1.30 8.19 10,157.09 1,240.009.40 11,656.00 1,498.91 14.76251数控刀片SNGN120424-A CA1000片 15.00 1.08 6.81 102.08 15.007.82 117.30 15.22 14.91252数控刀片SNGN120716(SNG 454)T02020 片 230.00 1.07 6.74 1,550.66 230.007.74 1,780.20 229.54 14.80253数控刀片TNGN160404(331)T02020 CA10片 130.00 0.85 5.36 696.25 130.006.15 799.50 103.25 14.83254数控刀片TNGN160408(TNG-332)T02020 片 135.00 0.81 5.10 689.00 135.005.86 791.10 102.10 14.82255数控刀片TNGN220412(TNG-433)T02020 片 330.00 1.24 7.81 2,578.32 330.008.97 2,960.10 381.78 14.81256数控刀片TNGN160408(TNGN-332)T0202 片 198.00 1.55 9.77 1,933.75 198.0011.22 2,221.56 287.81 14.88257数控刀片CNGA120408(CNGA-432)T0202 片 1,007.00 2.24 14.11 14,212.80 1,007.0016.20 16,313.40 2,100.60 14.78258数控刀片CNGA120412(433)T02020 CN1片 4,441.00 1.63 10.27 45,611.29 4,441.0011.79 52,359.39 6,748.10 14.79259数控刀片CNGA160616(CNGA-544)T0202 片 90.00 2.60 16.38 1,474.41 90.0018.81 1,692.90 218.49 14.82260数控刀片CNGN120412(433)T02020 CN1片 10.00 1.56 9.83 98.29 10.0011.29 112.90 14.61 14.86261数控刀片CNGN120416T02020(CNG-434) 片 100.00 1.49 9.39 938.83 100.0010.78 1,078.00 139.17 14.82262数控刀片CNGN120712(CNG453)T02020 片 4,590.00 1.85 11.66 53,504.25 4,590.0013.39 61,460.10 7,955.85 14.87263数控刀片CNGX120712(453-C)T02020-C 片 1,427.00 2.36 14.87 21,219.63 1,427.0017.07 24,358.89 3,139.26 14.79264数控刀片CNGX120712(CNGX-453)T0202 片 50.00 2.47 15.56 778.16 50.0017.86 893.00 114.84 14.76265数控刀片CNGX120716(454-C)T02020-C 片 6.00 2.48 15.63 93.76 6.0017.94 107.64 13.88 14.80266数控刀片CNGX120716(CNGX-454)T0202 片 325.00 2.36 14.87 4,832.78 325.0017.07 5,547.75 714.97 14.79267数控刀片DNGA150608(DNGA-442)T0202 片 10.00 2.14 13.48 134.84 10.0015.48 154.80 19.96 14.80268数控刀片DNGA150612(DNGA-443)T0202 片 520.00 1.74 10.96 5,701.07 520.0012.58 6,541.60 840.53 14.74269数控刀片RNGN120700(RNG-45)T02020 片 230.00 1.85 11.66 2,681.04 230.0013.39 3,079.70 398.66 14.87270数控刀片SNGA120408(SNGA-432)T0202 片 1,080.00 2.21 13.93 15,039.00 1,080.0015.99 17,269.20 2,230.20 14.83


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
271数控刀片SNGA120412(SNGA-433)T0202 片 1,110.00 2.22 13.99 15,526.68 1,110.0016.06 17,826.60 2,299.92 14.81272数控刀片SNGA150612(543)T02020 CN10 片 6.00 3.68 23.19 139.12 6.0026.62 159.72 20.60 14.81273数控刀片SNGN120412(SNG-433)T02020 片 8,620.00 1.98 12.48 107,541.40 8,620.0014.33 123,524.60 15,983.20 14.86274数控刀片SNGN120416(SNG-434)T02020 片 478.00 1.43 9.01 4,306.92 478.0010.34 4,942.52 635.60 14.76275数控刀片SNGX120712(SNGX-453)T0202 片 1,450.00 1.86 11.72 16,993.57 1,450.0013.46 19,517.00 2,523.43 14.85276数控刀片SNGX120716(SNGX-454)T0202 片 372.00 1.86 11.72 4,359.73 372.0013.46 5,007.12 647.39 14.85277数控刀片SPGN120416(434)T02025 CN10片 2,822.00 1.80 11.34 32,006.00 2,822.0013.02 36,742.44 4,736.44 14.80278数控刀片TNGA220412(TNGA-433) CN10片 34.00 1.86 11.72 398.47 34.0013.46 457.64 59.17 14.85279数控刀片WNGA080412(WNGA-433)T020 片 168.00 2.30 14.49 2,434.67 168.0016.64 2,795.52 360.85 14.82280数控刀片SPEN1206EDTR CN2000片 2.00 2.02 12.73 25.46 2.0014.62 29.24 3.78 14.85281数控刀片CNGN120412(433)T02020 CN2片 1,254.00 2.53 15.94 19,990.39 1,254.0018.30 22,948.20 2,957.81 14.80282数控刀片CNGN120716(454)T02020 CN2片 45.00 2.02 12.73 572.75 45.0014.62 657.90 85.15 14.87283数控刀片RNGN120400(RNG-43)T02020 C片 10.00 1.60 10.08 100.81 10.0011.57 115.70 14.89 14.77284数控刀片RNGN120700(RNG-45)T02020 片 103.00 1.99 12.54 1,291.50 103.0014.40 1,483.20 191.70 14.84285数控刀片SNGN120412(SNG433)T02020 片 660.00 1.67 10.52 6,944.85 660.0012.08 7,972.80 1,027.95 14.80286数控刀片SNGN120416(SNG-434)T02020 片 146.00 1.58 9.96 1,453.49 146.0011.43 1,668.78 215.29 14.81287数控刀片TNCN1204AN CN2000片 30.00 2.02 12.73 381.83 30.0014.62 438.60 56.77 14.87288整体刀具GM-4EL-5/8 KMG303支 5.00 33.29 209.76 1,048.79 5.00240.82 1,204.10 155.31 14.81289整体刀具GM-4EL-7/16 KMG303支 9.00 14.37 90.54 814.90 9.00103.95 935.55 120.65 14.81290整体刀具GM-6E-D8.0 KMG303支 8.00 7.10 44.74 357.89 8.0051.37 410.96 53.07 14.83291整体刀具GM-4E-11/16 KMG303支 15.00 33.00 207.93 3,118.95 15.00238.72 3,580.80 461.85 14.81292整体刀具GM-4E-11/32 KMG303支 12.00 6.80 42.85 514.15 12.0049.20 590.40 76.25 14.83293整体刀具GM-4E-19/64 KMG303支 9.00 4.05 25.52 229.67 9.0029.30 263.70 34.03 14.82294整体刀具GM-4E-17/64 KMG303支 44.00 4.05 25.52 1,122.82 44.0029.30 1,289.20 166.38 14.82295整体刀具GM-4E-15/64 KMG303支 45.00 2.75 17.33 779.74 45.0019.90 895.50 115.76 14.85296整体刀具GM-4E-11/64 KMG303支 105.00 2.00 12.60 1,323.19 105.0014.47 1,519.35 196.16 14.82297整体刀具GM-4E-9/64 KMG303支 100.00 2.00 12.60 1,260.18 100.0014.47 1,447.00 186.82 14.82


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
298整体刀具GM-4R-3/8-R020 KMG303支 4.00 8.78 55.32 221.29 4.0063.51 254.04 32.75 14.80299整体刀具GM-4R-3/16" R030 KMG303支 1.00 2.55 16.07 16.07 1.0018.45 18.45 2.38 14.81300整体刀具GM-4R-3/16" R020 KMG303支 3.00 2.42 15.25 45.74 3.0017.51 52.53 6.79 14.84301整体刀具GM-4EL-D5.0 KMG303支 101.00 4.46 28.10 2,838.30 101.0032.26 3,258.26 419.96 14.80302整体刀具GM-4EL-1" KMG303支 8.00 77.97 491.28 3,930.25 8.00564.03 4,512.24 581.99 14.81303整体刀具GM-4B-7/32" KMG303支 1.00 3.23 20.35 20.35 1.0023.36 23.36 3.01 14.79304整体刀具GM-4B-R2.0 KMG303支 98.00 3.25 20.48 2,006.83 98.0023.51 2,303.98 297.15 14.81305整体刀具GM-4EL-D10.0 KMG303支 13.00 10.67 67.23 874.00 13.0077.19 1,003.47 129.47 14.81306整体刀具GM-4EL-D6.0 KMG303支 66.00 4.46 28.10 1,854.73 66.0032.26 2,129.16 274.43 14.80307整体刀具GM-4B-7/8 KMG303支 21.00 54.03 340.44 7,149.19 21.00390.85 8,207.85 1,058.66 14.81308整体刀具GM-4B-9/16 KMG303支 87.00 16.98 106.99 9,308.07 87.00122.83 10,686.21 1,378.14 14.81309整体刀具GM-4B-7/16 KMG303支 43.00 11.33 71.39 3,069.74 43.0081.96 3,524.28 454.54 14.81310整体刀具GM-4E-D4.0 KMG303支 5.00 3.30 20.79 103.97 5.0023.87 119.35 15.38 14.79311整体刀具GM-2B-9/32" KMG303支 11.00 7.84 49.40 543.39 11.0056.72 623.92 80.53 14.82312整体刀具GM-4B-1/16" KMG303支 47.00 2.22 13.99 657.44 47.0016.06 754.82 97.38 14.81313整体刀具GM-2B-R0.5S (H=3.00MM) KMG支 160.00 2.76 17.39 2,782.48 160.0019.97 3,195.20 412.72 14.83314整体刀具GM-4E-D9.0 KMG303支 40.00 10.95 68.99 2,759.80 40.0079.21 3,168.40 408.60 14.81315整体刀具GM-4E-D12.0 KMG303支 25.00 15.62 98.42 2,460.50 25.00112.99 2,824.75 364.25 14.80316整体刀具GM-4B-R2.0 (H=14mm) KMG30支 47.00 5.29 33.33 1,566.59 47.0038.27 1,798.69 232.10 14.82317整体刀具GM-4B-1" KMG303支 1.00 66.33 417.94 417.94 1.00479.83 479.83 61.89 14.81318整体刀具GM-4BL-3/8" KMG303支 30.00 8.25 51.98 1,559.47 30.0059.68 1,790.40 230.93 14.81319整体刀具GM-4BL-5/16" KMG303支 1.00 7.28 45.87 45.87 1.0052.66 52.66 6.79 14.80320整体刀具GM-4BL-1/4" KMG303支 54.00 3.80 23.94 1,292.94 54.0027.49 1,484.46 191.52 14.81321整体刀具GM-4BL-3/16" KMG303支 43.00 2.77 17.45 750.50 43.0020.03 861.29 110.79 14.76322整体刀具GM-4BL-1/8" KMG303支 56.00 2.45 15.44 864.48 56.0017.73 992.88 128.40 14.85323整体刀具GM-4EL-3/8" KMG303支 46.00 7.47 47.07 2,165.11 46.0054.04 2,485.84 320.73 14.81324整体刀具GM-4EL-5/16" KMG303支 59.00 5.65 35.60 2,100.41 59.0040.87 2,411.33 310.92 14.80


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
325整体刀具GM-4EL-3/16" KMG303支 9.00 2.42 15.25 137.23 9.0017.51 157.59 20.36 14.84326整体刀具GM-4EL-1/8" KMG303支 36.00 2.18 13.74 494.50 36.0015.77 567.72 73.22 14.81327整体刀具GM-4BL-1/2" KMG303支 14.00 18.77 118.27 1,655.75 14.00135.78 1,900.92 245.17 14.81328整体刀具GM-2E-7/16" KMG303支 9.00 9.06 57.09 513.78 9.0065.54 589.86 76.08 14.81329整体刀具GM-4E-1/4" KMG303支 262.00 2.93 18.46 4,836.94 262.0021.19 5,551.78 714.84 14.78330整体刀具GM-4B-17/64 KMG303支 9.00 7.84 49.40 444.59 9.0056.72 510.48 65.89 14.82331整体刀具GM-4EL-1/4" KMG303支 114.00 3.34 21.05 2,399.13 114.0024.17 2,755.38 356.25 14.85332整体刀具GM-4E-D5.0 KMG303支 19.00 3.30 20.79 395.07 19.0023.87 453.53 58.46 14.80333整体刀具GM-4E-7/32 KMG303支 55.00 2.75 17.33 953.01 55.0019.90 1,094.50 141.49 14.85334整体刀具GM-4E-7/8 KMG303支 22.00 46.90 295.51 6,501.27 22.00339.27 7,463.94 962.67 14.81335整体刀具GM-4E-9/16 KMG303支 24.00 15.42 97.16 2,331.84 24.00111.55 2,677.20 345.36 14.81336整体刀具GM-4B-9/32 KMG303支 3.00 5.17 32.58 97.73 3.0037.40 112.20 14.47 14.81337整体刀具GM-4E-13/32 KMG303支 10.00 9.06 57.09 570.86 10.0065.54 655.40 84.54 14.81338整体刀具5/16"*5/16"*5/8* 2 " KMG303支 222.00 5.41 34.09 7,567.51 222.0039.14 8,689.08 1,121.57 14.82339整体刀具GM-4R-1/2" R020 KMG303支 14.00 15.40 97.03 1,358.47 14.00111.40 1,559.60 201.13 14.81340整体刀具GM-4R-D5.0-R0.5 KMG303支 5.00 3.90 24.57 122.87 5.0028.21 141.05 18.18 14.80341整体刀具GM-4EL-1/2" KMG303支 44.00 16.50 103.96 4,574.46 44.00119.35 5,251.40 676.94 14.80342整体刀具GM-4EL-D12.0 KMG303支 13.00 15.12 95.27 1,238.50 13.00109.38 1,421.94 183.44 14.81343整体刀具GM-4E-D20.0 KMG303支 70.00 60.83 383.28 26,829.86 70.00440.04 30,802.80 3,972.94 14.81344整体刀具GM-4EL-D3.0 KMG303支 12.00 3.63 22.87 274.47 12.0026.26 315.12 40.65 14.81345整体刀具GM-4EL-D4.0 KMG303支 107.00 4.46 28.10 3,006.91 107.0032.26 3,451.82 444.91 14.80346整体刀具GM-4E-D11.0 KMG303支 7.00 15.62 98.42 688.94 7.00112.99 790.93 101.99 14.80347整体刀具GM-4EL-D8.0 KMG303支 12.00 7.26 45.74 548.93 12.0052.51 630.12 81.19 14.79348整体刀具GM-4E-D7.0 KMG303支 30.00 6.33 39.88 1,196.54 30.0045.79 1,373.70 177.16 14.81349整体刀具GM-4E-D8.0 KMG303支 22.00 6.01 37.87 833.10 22.0043.48 956.56 123.46 14.82350整体刀具GM-4E-D1.5 KMG303支 10.00 3.30 20.79 207.93 10.0023.87 238.70 30.77 14.80351整体刀具GM-4E-D2.0 KMG303支 5.00 3.30 20.79 103.97 5.0023.87 119.35 15.38 14.79


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
352整体刀具1/4"x1/4"x3/4"x2 1/2"-4R06 KMG支 21.00 4.50 28.35 595.44 21.0032.55 683.55 88.11 14.80353整体刀具5/8"x5/8"x1 1/4"x3 1/2"-4R10 KM支 99.00 35.40 223.05 22,082.14 99.00256.08 25,351.92 3,269.78 14.81354整体刀具D16R1.0* x 25* x 110-4T / F518- 支 2.00 10.81 68.11 136.23 2.0078.20 156.40 20.17 14.81355整体刀具D16R2.0 x 25 x 110-4T KMG303支 1.00 45.67 287.76 287.76 1.00330.37 330.37 42.61 14.81356整体刀具GM-2B-1/2 KMG303支 42.00 15.40 97.03 4,075.42 42.00111.40 4,678.80 603.38 14.81357整体刀具GM-2B-1/4" KMG303支 58.00 3.50 22.05 1,279.09 58.0025.32 1,468.56 189.47 14.81358整体刀具GM-2B-1/8" KMG303支 19.00 2.27 14.30 271.76 19.0016.42 311.98 40.22 14.80359整体刀具GM-2B-3/32" KMG303支 5.00 4.80 30.24 151.22 5.0034.72 173.60 22.38 14.80360整体刀具GM-2B-3/64" KMG303支 7.00 4.80 30.24 211.71 7.0034.72 243.04 31.33 14.80361整体刀具GM-2B-3/8" KMG303支 16.00 8.78 55.32 885.15 16.0063.51 1,016.16 131.01 14.80362整体刀具GM-2B-5/32" KMG303支 6.00 5.20 32.76 196.59 6.0037.61 225.66 29.07 14.79363整体刀具GM-2E-1/16 KMG303支 23.00 2.35 14.81 340.56 23.0017.00 391.00 50.44 14.81364整体刀具GM-2E-1/2" KMG303支 47.00 12.50 78.76 3,701.78 47.0090.42 4,249.74 547.96 14.80365整体刀具GM-2E-1/32 KMG303支 21.00 6.40 40.33 846.84 21.0046.30 972.30 125.46 14.82366整体刀具GM-2E-1/4" KMG303支 17.00 3.01 18.97 322.42 17.0021.78 370.26 47.84 14.84367整体刀具GM-2E-1/8 KMG303支 4.00 2.00 12.60 50.41 4.0014.47 57.88 7.47 14.82368整体刀具GM-2E-11/64 KMG303支 10.00 4.40 27.72 277.24 10.0031.82 318.20 40.96 14.77369整体刀具GM-2E-3/16 KMG303支 15.00 3.46 21.80 327.02 15.0025.03 375.45 48.43 14.81370整体刀具GM-2E-3/4" KMG303支 7.00 33.28 209.69 1,467.86 7.00240.74 1,685.18 217.32 14.81371整体刀具GM-2E-3/64 KMG303支 30.00 4.00 25.20 756.11 30.0028.93 867.90 111.79 14.78372整体刀具GM-2E-3/8" KMG303支 15.00 7.30 46.00 689.95 15.0052.81 792.15 102.20 14.81373整体刀具GM-2E-5/16 KMG303支 19.00 5.41 34.09 647.67 19.0039.14 743.66 95.99 14.82374整体刀具GM-2E-5/32 KMG303支 20.00 4.40 27.72 554.48 20.0031.82 636.40 81.92 14.77375整体刀具GM-2E-5/64 KMG303支 63.00 1.91 12.03 758.19 63.0013.81 870.03 111.84 14.75376整体刀具GM-2E-5/8" KMG303支 4.00 21.44 135.09 540.37 4.00155.09 620.36 79.99 14.80377整体刀具GM-2E-7/64 KMG303支 20.00 4.00 25.20 504.07 20.0028.93 578.60 74.53 14.79378整体刀具GM-2E-9/32 KMG303支 10.00 8.80 55.45 554.48 10.0063.66 636.60 82.12 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
379整体刀具GM-2E-9/64 KMG303支 10.00 4.40 27.72 277.24 10.0031.82 318.20 40.96 14.77380整体刀具GM-2EL-1/2 KMG303支 10.00 16.50 103.96 1,039.65 10.00119.35 1,193.50 153.85 14.80381整体刀具GM-2EL-1/4 KMG303支 18.00 3.39 21.36 384.48 18.0024.52 441.36 56.88 14.79382整体刀具GM-2EL-1/8 KMG303支 9.00 2.18 13.74 123.62 9.0015.77 141.93 18.31 14.81383整体刀具GM-2EL-3/4 KMG303支 6.00 44.43 279.95 1,679.69 6.00321.41 1,928.46 248.77 14.81384整体刀具GM-2EL-3/8 KMG303支 10.00 7.61 47.95 479.50 10.0055.05 550.50 71.00 14.81385整体刀具GM-2ES-0.015" KMG303支 29.00 6.40 40.33 1,169.45 29.0046.30 1,342.70 173.25 14.81386整体刀具GM-2ES-0.020" KMG303支 29.00 5.30 33.39 968.45 29.0038.33 1,111.57 143.12 14.78387整体刀具GM-2ES-0.025" KMG303支 30.00 4.80 30.24 907.33 30.0034.72 1,041.60 134.27 14.80388整体刀具GM-2ES-0.030" KMG303支 14.00 6.40 40.33 564.56 14.0046.30 648.20 83.64 14.82389整体刀具GM-2ES-0.040 KMG303支 15.00 6.00 37.81 567.08 15.0043.41 651.15 84.07 14.83390整体刀具GM-2ES-0.050 KMG303支 29.00 6.00 37.81 1,096.36 29.0043.41 1,258.89 162.53 14.82391整体刀具GM-3E-1/16 KMG303支 10.00 4.00 25.20 252.04 10.0028.93 289.30 37.26 14.78392整体刀具GM-3E-1/8 KMG303支 8.00 4.00 25.20 201.63 8.0028.93 231.44 29.81 14.78393整体刀具GM-3E-3/16 KMG303支 3.00 4.40 27.72 83.17 3.0031.82 95.46 12.29 14.78394整体刀具GM-3E-3/4 KMG303支 9.00 71.20 448.62 4,037.62 9.00515.05 4,635.45 597.83 14.81395整体刀具GM-3E-3/8 KMG303支 10.00 7.30 46.00 459.97 10.0052.81 528.10 68.13 14.81396整体刀具GM-4B-1/2" KMG303支 52.00 15.37 96.84 5,035.93 52.00111.18 5,781.36 745.43 14.80397整体刀具GM-4B-1/4" KMG303支 69.00 3.50 22.05 1,521.67 69.0025.32 1,747.08 225.41 14.81398整体刀具GM-4B-1/8" KMG303支 133.00 2.27 14.30 1,902.30 133.0016.42 2,183.86 281.56 14.80399整体刀具GM-4B-3/16" KMG303支 68.00 2.55 16.07 1,092.58 68.0018.45 1,254.60 162.02 14.83400整体刀具GM-4B-3/32" KMG303支 200.00 2.22 13.99 2,797.60 200.0016.06 3,212.00 414.40 14.81401整体刀具GM-4B-3/4" KMG303支 12.00 63.45 399.79 4,797.51 12.00458.99 5,507.88 710.37 14.81402整体刀具GM-4B-3/8" KMG303支 12.00 8.78 55.32 663.86 12.0063.51 762.12 98.26 14.80403整体刀具GM-4B-5/16" KMG303支 61.00 5.57 35.10 2,140.86 61.0040.30 2,458.30 317.44 14.83404整体刀具GM-4B-5/32" KMG303支 76.00 2.55 16.07 1,221.11 76.0018.45 1,402.20 181.09 14.83405整体刀具GM-4B-5/8 KMG303支 52.00 24.27 152.92 7,951.99 52.00175.56 9,129.12 1,177.13 14.80


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
406整体刀具GM-4E-1" (1"x1"x1 1/2"x4") KMG支 36.00 58.25 367.03 13,212.99 36.00421.38 15,169.68 1,956.69 14.81407整体刀具GM-4E-1/16 KMG303支 448.00 1.90 11.97 5,363.32 448.0013.74 6,155.52 792.20 14.77408整体刀具GM-4E-1/2 (1/2"x1/2"x1"x3") KM支 2,564.00 12.31 77.56 198,874.35 2,564.0089.05 228,324.20 29,449.85 14.81409整体刀具GM-4E-1/32" KMG303支 145.00 2.97 18.71 2,713.49 145.0021.48 3,114.60 401.11 14.78410整体刀具GM-4E-1/8 KMG303支 381.00 1.91 12.03 4,585.22 381.0013.81 5,261.61 676.39 14.75411整体刀具GM-4E-3/16'' KMG303支 482.00 2.09 13.17 6,347.41 482.0015.12 7,287.84 940.43 14.82412整体刀具GM-4E-3/32 KMG303支 83.00 1.87 11.78 977.96 83.0013.52 1,122.16 144.20 14.74413整体刀具GM-4E-3/4 KMG303 3/4"3/4"1支 240.00 36.41 229.42 55,059.79 240.00263.39 63,213.60 8,153.81 14.81414整体刀具GM-4E-3/64 KMG303支 137.00 1.87 11.78 1,614.23 137.0013.52 1,852.24 238.01 14.74415整体刀具GM-4E-3/8 KMG303支 518.00 6.85 43.16 22,357.50 518.0049.55 25,666.90 3,309.40 14.80416整体刀具GM-4E-5/16 KMG303支 1,018.00 4.36 27.47 27,966.39 1,018.0031.54 32,107.72 4,141.33 14.81417整体刀具GM-4E-5/32 KMG303支 64.00 2.00 12.60 806.52 64.0014.47 926.08 119.56 14.82418整体刀具GM-4E-5/64 KMG303支 95.00 1.87 11.78 1,119.36 95.0013.52 1,284.40 165.04 14.74419整体刀具GM-4E-5/8 KMG303支 89.00 19.73 124.32 11,064.20 89.00142.73 12,702.97 1,638.77 14.81420整体刀具GM-4E-7/16" KMG303支 65.00 9.88 62.25 4,046.44 65.0071.47 4,645.55 599.11 14.81421整体刀具GM-4E-7/64 KMG303支 116.00 1.87 11.78 1,366.79 116.0013.52 1,568.32 201.53 14.74422整体刀具GM-4E-D10.0 KMG303支 35.00 10.94 68.93 2,412.61 35.0079.14 2,769.90 357.29 14.81423整体刀具GM-4E-D6.0 KMG303支 2.00 3.30 20.79 41.59 2.0023.87 47.74 6.15 14.79424整体刀具GM-4EL-3/4" KMG303支 96.00 59.05 372.07 35,718.54 96.00427.17 41,008.32 5,289.78 14.81425整体刀具GM-4R-5/16 R015 (5/16 4 FLT E 支 1.00 6.43 40.51 40.51 1.0046.51 46.51 6.00 14.81426整体刀具HM-6E-1/2" KMG555支 1.00 28.80 181.47 181.47 1.00208.34 208.34 26.87 14.81427整体刀具HM-6E-3/8" KMG555支 1.00 41.63 262.31 262.31 1.00301.15 301.15 38.84 14.81428整体刀具HM-2B-R1.0 KMG555支 1.00 4.06 25.58 25.58 1.0029.37 29.37 3.79 14.82429整体刀具1534SU03C-1675 KDG303支 5.00 79.76 502.56 2,512.80 5.00576.98 2,884.90 372.10 14.81430整体刀具1538SU08C-0300 KDG303支 5.00 18.71 117.89 589.45 5.00135.35 676.75 87.30 14.81431整体刀具1538SU08C-1250 KDG303支 5.00 109.62 690.70 3,453.52 5.00792.98 3,964.90 511.38 14.81432整体刀具1538SU08C-1070 KDG303支 5.00 75.92 478.36 2,391.82 5.00549.20 2,746.00 354.18 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
433整体刀具1538SU08C-0920 KDG303支 5.00 57.35 361.36 1,806.78 5.00414.87 2,074.35 267.57 14.81434整体刀具1538SU08C-0760 KDG303支 5.00 36.45 229.67 1,148.34 5.00263.68 1,318.40 170.06 14.81435整体刀具SU-A1L-03281 KDG303支 13.00 30.54 192.43 2,501.58 13.00220.93 2,872.09 370.51 14.81436整体刀具SU-A1L-03438 KDG303支 1.00 25.47 160.48 160.48 1.00184.24 184.24 23.76 14.81437整体刀具SU-A1L-05625 KDG303支 5.00 46.72 294.38 1,471.89 5.00337.97 1,689.85 217.96 14.81438整体刀具SU-A1L-03125 KDG303支 10.00 18.92 119.21 1,192.13 10.00136.86 1,368.60 176.47 14.80439整体刀具1536SU05C-1600(-0.02mm/-0.05 支 30.00 66.50 419.01 12,570.30 30.00481.06 14,431.80 1,861.50 14.81440整体刀具1536SU05C-1200(-0.02mm/-0.05支 31.00 35.37 222.86 6,908.75 31.00255.86 7,931.66 1,022.91 14.81441整体刀具1536SU05C-1000 KDG303支 5.00 31.32 197.34 986.72 5.00226.56 1,132.80 146.08 14.80442整体刀具1536SU05C-1000(-0.02mm/-0.05 支 31.00 28.16 177.43 5,500.43 31.00203.70 6,314.70 814.27 14.80443整体刀具1536SU05C-0600 KDG303支 24.00 14.77 93.06 2,233.54 24.00106.84 2,564.16 330.62 14.80444整体刀具1536SU05C-0600(-0.02mm/-0.05支 30.00 13.34 84.05 2,521.62 30.0096.50 2,895.00 373.38 14.81445整体刀具1538SU08C-1600(D=-0.02mm/-0 支 31.00 128.13 807.33 25,027.36 31.00926.88 28,733.28 3,705.92 14.81446整体刀具1538SU08C-1200(D=-0.02mm/-0 支 31.00 61.98 390.53 12,106.42 31.00448.36 13,899.16 1,792.74 14.81447整体刀具1538SU08C-1000(-0.02mm/-0.05支 30.00 48.73 307.04 9,211.29 30.00352.51 10,575.30 1,364.01 14.81448整体刀具1538SU08C-0800(D=-.020mm/-.0 支 31.00 33.24 209.44 6,492.70 31.00240.45 7,453.95 961.25 14.81449整体刀具1538SU08C-0600(D=-.020mm/-.0 支 31.00 18.39 115.87 3,592.08 31.00133.03 4,123.93 531.85 14.81450整体刀具1538SU08C-11/16"(-0.02mm/-0.0支 87.00 128.78 811.43 70,594.40 87.00931.59 81,048.33 10,453.93 14.81451整体刀具1538SU08C-5/8"(-0.02mm/-0.05m 支 4.00 121.25 763.98 3,055.94 4.00877.11 3,508.44 452.50 14.81452整体刀具1538SU08C-19/32"(-0.02mm/-0.0支 29.00 121.25 763.98 22,155.54 29.00877.11 25,436.19 3,280.65 14.81453整体刀具1538SU08C-9/16"(-0.02mm/-0.05支 48.00 109.31 688.75 33,060.07 48.00790.74 37,955.52 4,895.45 14.81454整体刀具1538SU08C-17/32"(-0.02mm/-0.0支 34.00 109.30 688.69 23,415.41 34.00790.67 26,882.78 3,467.37 14.81455整体刀具1538SU08C-7/16"(-0.02mm/-0.05支 20.00 66.93 421.72 8,434.38 20.00484.17 9,683.40 1,249.02 14.81456整体刀具1538SU08C-13/32"(-0.02mm/-0.0支 25.00 61.98 390.53 9,763.25 25.00448.36 11,209.00 1,445.75 14.81457整体刀具1538SU08C-11/32"(-0.02mm/-0.0支 47.00 50.27 316.75 14,887.07 47.00363.65 17,091.55 2,204.48 14.81458整体刀具1538SU08C-9/32"(-0.02mm/-0.05 支 6.00 36.87 232.31 1,393.89 6.00266.71 1,600.26 206.37 14.81459整体刀具1536SU05C-0800 KDG303 (D=- 支 21.00 18.77 118.27 2,483.63 21.00135.78 2,851.38 367.75 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
460整体刀具1536SU05C-0800 KDG303(D=+. 支 31.00 18.77 118.27 3,666.30 31.00135.78 4,209.18 542.88 14.81461整体刀具1536SU05-1050 KDG303支 40.00 17.66 111.27 4,450.96 40.00127.75 5,110.00 659.04 14.81462整体刀具1536SU05-1030 KDG303支 31.00 16.77 105.67 3,275.65 31.00121.32 3,760.92 485.27 14.81463整体刀具1534SU03C-1225 KDG303支 7.00 44.74 281.90 1,973.32 7.00323.64 2,265.48 292.16 14.81464整体刀具1538SU08C-0670 KDG303支 11.00 35.12 221.29 2,434.16 11.00254.06 2,794.66 360.50 14.81465整体刀具1538SU08C-0450 KDG303支 2.00 18.39 115.87 231.75 2.00133.03 266.06 34.31 14.80466整体刀具SU-A1-02813 KDG303支 3.00 16.22 102.20 306.60 3.00117.33 351.99 45.39 14.80467整体刀具1538SU08C-9/16" (D=+0.015mm 支 29.00 114.82 723.47 20,980.61 29.00830.60 24,087.40 3,106.79 14.81468整体刀具1538SU08C-17/32" (D=+0.015m 支 10.00 109.30 688.69 6,886.88 10.00790.67 7,906.70 1,019.82 14.81469整体刀具1538SU08C-13/32" (D=+0.015m 支 21.00 61.97 390.47 8,199.80 21.00448.29 9,414.09 1,214.29 14.81470整体刀具SU-A1L-06250 KDG303 (-0.02m支 45.00 61.88 389.90 17,545.49 45.00447.64 20,143.80 2,598.31 14.81471整体刀具SU-A1L-05938 KDG303 (-0.02m支 31.00 61.87 389.84 12,084.94 31.00447.57 13,874.67 1,789.73 14.81472整体刀具1538SU08C-5/16" (D=+0.015mm 支 31.00 30.77 193.88 6,010.24 31.00222.59 6,900.29 890.05 14.81473整体刀具1538SU08C-1/4" (D=+0.015mm/ 支 31.00 30.77 193.88 6,010.24 31.00222.59 6,900.29 890.05 14.81474整体刀具1536SU05C-1600 KDG303 (D=+ 支 31.00 61.57 387.95 12,026.34 31.00445.40 13,807.40 1,781.06 14.81475整体刀具1536SU05-1600 (5D) KDG303 ( 支 31.00 29.27 184.43 5,717.25 31.00211.74 6,563.94 846.69 14.81476整体刀具1538SU08C-0800 KDG303(D=+ 支 31.00 30.77 193.88 6,010.24 31.00222.59 6,900.29 890.05 14.81477整体刀具1538SU08C-0600 KDG303 (D=+ 支 21.00 19.70 124.13 2,606.68 21.00142.51 2,992.71 386.03 14.81478整体刀具1536SU05C-1450 KDG303支 6.00 75.92 478.36 2,870.19 6.00549.20 3,295.20 425.01 14.81479整体刀具1538SU08C-5/8" (D=+0.015mm/ 支 60.00 121.25 763.98 45,839.05 60.00877.11 52,626.60 6,787.55 14.81480整体刀具1538SU08C-1/2" (D=+0.015mm/ 支 52.00 88.57 558.07 29,019.68 52.00640.71 33,316.92 4,297.24 14.81481整体刀具1538SU08C-3/8" (D=+0.015mm/ 支 55.00 48.72 306.98 16,883.89 55.00352.44 19,384.20 2,500.31 14.81482整体刀具1536SU05-1200 (D5) KDG303 ( 支 29.00 16.35 103.02 2,987.57 29.00118.28 3,430.12 442.55 14.81483整体刀具1536SU05-1000 (D5) KDG303 (D 支 31.00 11.50 72.46 2,246.27 31.0083.19 2,578.89 332.62 14.81484整体刀具1536SU05-0800 (D5) KDG303 ( 支 31.00 8.37 52.74 1,634.89 31.0060.55 1,877.05 242.16 14.81485整体刀具1536SU05-0600 KDG303 (D= -0 支 52.00 6.64 41.84 2,175.58 52.0048.04 2,498.08 322.50 14.82486整体刀具1165PA03-0790 KDG303支 2.00 7.95 50.09 100.18 2.0057.51 115.02 14.84 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
487整体刀具1538SU08C-1/4" (-0.02mm/-0.0 支 73.00 32.37 203.96 14,889.09 73.00234.16 17,093.68 2,204.59 14.81488整体刀具1538SU08C-13/64" (-0.02mm/-0 支 25.00 30.78 193.94 4,848.54 25.00222.66 5,566.50 717.96 14.81489整体刀具M-00313-14 KDG303支 1.00 67.03 422.35 422.35 1.00484.89 484.89 62.54 14.81490整体刀具1538SU08C-1000 KDG303 (D=+ 支 31.00 48.72 306.98 9,516.37 31.00352.44 10,925.64 1,409.27 14.81491整体刀具SU-A1L-04219 KDG303支 18.00 35.42 223.18 4,017.20 18.00256.23 4,612.14 594.94 14.81492整体刀具SU-A0-03281 KDG303支 3.00 12.34 77.75 233.26 3.0089.26 267.78 34.52 14.80493整体刀具SU-A0-02813 KDG303支 10.00 8.94 56.33 563.30 10.0064.67 646.70 83.40 14.81494整体刀具1534SU03-1550 KDG303支 6.00 25.77 162.37 974.25 6.00186.41 1,118.46 144.21 14.80495整体刀具1536SU05-1010 KDG303支 80.00 19.66 123.88 9,910.06 80.00142.22 11,377.60 1,467.54 14.81496整体刀具1538SU08C-1060 KDG303支 14.00 75.71 477.04 6,678.58 14.00547.68 7,667.52 988.94 14.81497整体刀具1536SU05C-1475 KDG303支 2.00 61.57 387.95 775.89 2.00445.40 890.80 114.91 14.81498整体刀具1536SU05-0990 KDG303支 3.00 12.42 78.26 234.77 3.0089.85 269.55 34.78 14.81499整体刀具SU-A0L-05625 KDG303支 12.00 22.25 140.20 1,682.34 12.00160.96 1,931.52 249.18 14.81500整体刀具1538SU08C-1280 KDG303支 2.00 90.10 567.71 1,135.42 2.00651.78 1,303.56 168.14 14.81501整体刀具1534SU03C-1450 KDG303支 3.00 53.68 338.23 1,014.70 3.00388.32 1,164.96 150.26 14.81502整体刀具1538SU08C-11/16" KDG303支 11.00 153.60 967.82 10,646.00 11.001,111.14 12,222.54 1,576.54 14.81503整体刀具1538SU08C-5/8" KDG303支 94.00 121.25 763.98 71,814.51 94.00877.11 82,448.34 10,633.83 14.81504整体刀具1538SU08C-19/32" KDG303支 6.00 121.25 763.98 4,583.90 6.00877.11 5,262.66 678.76 14.81505整体刀具1538SU08C-9/16" KDG303支 26.00 138.89 875.13 22,753.43 26.001,004.72 26,122.72 3,369.29 14.81506整体刀具1538SU08C-15/32" KDG303支 63.00 84.15 530.22 33,403.90 63.00608.74 38,350.62 4,946.72 14.81507整体刀具1538SU08C-3/8" KDG303支 51.00 48.73 307.04 15,659.19 51.00352.51 17,978.01 2,318.82 14.81508整体刀具1538SU08C-5/16" KDG303支 68.00 30.78 193.94 13,188.04 68.00222.66 15,140.88 1,952.84 14.81509整体刀具1538SU08C-9/32" KDG303支 28.00 30.78 193.94 5,430.37 28.00222.66 6,234.48 804.11 14.81510整体刀具1538SU08C-17/64" (-0.02mm/-0. 支 56.00 30.78 193.94 10,860.74 56.00222.66 12,468.96 1,608.22 14.81511整体刀具SU-A0-03125 KDG303支 9.00 7.73 48.71 438.35 9.0055.92 503.28 64.93 14.81512整体刀具1536SU05-1060 KDG303支 4.00 16.35 103.02 412.08 4.00118.28 473.12 61.04 14.81513整体刀具1534SU03-1060 KDG303支 10.00 14.55 91.68 916.78 10.00105.26 1,052.60 135.82 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
514整体刀具D08-6.8x34.6-12x110 KDG303支 2.00 50.64 319.08 638.16 2.00366.33 732.66 94.50 14.81515整体刀具1534SU03-0640 KDG303支 1.00 7.95 50.09 50.09 1.0057.51 57.51 7.42 14.81516整体刀具1538SU08C-0780 KDG303支 1.00 30.77 193.88 193.88 1.00222.59 222.59 28.71 14.81517整体刀具1538SU08C-0610 KDG303支 1.00 30.78 193.94 193.94 1.00222.66 222.66 28.72 14.81518整体刀具1534SU03C-1650 KDG303支 2.00 65.00 409.56 819.12 2.00470.21 940.42 121.30 14.81519整体刀具1534SU03C-1470 KDG303支 1.00 53.68 338.23 338.23 1.00388.32 388.32 50.09 14.81520整体刀具1534SU03C-1350 KDG303支 6.00 51.38 323.74 1,942.44 6.00371.68 2,230.08 287.64 14.81521整体刀具1534SU03C-1300 KDG303支 12.00 51.38 323.74 3,884.88 12.00371.68 4,460.16 575.28 14.81522整体刀具1538SU08C-1600 KDG303 (D=+ 支 30.00 121.25 763.98 22,919.52 30.00877.11 26,313.30 3,393.78 14.81523整体刀具1536ST05C-0300 KDG303支 1.00 10.60 66.79 66.79 1.0076.68 76.68 9.89 14.81524整体刀具SU-A0L-02969 KDG303支 14.00 10.45 65.84 921.82 14.0075.59 1,058.26 136.44 14.80525整体刀具1536SU05-0340 KDG303支 4.00 5.97 37.62 150.47 4.0043.19 172.76 22.29 14.81526整体刀具1536SU05C-1650 KDG303支 1.00 77.60 488.95 488.95 1.00561.35 561.35 72.40 14.81527整体刀具SU-A0L-04688 KDG303支 3.00 19.86 125.14 375.41 3.00143.67 431.01 55.60 14.81528整体刀具SU-A0L-06250 KDG303支 16.00 37.96 239.18 3,826.92 16.00274.60 4,393.60 566.68 14.81529整体刀具SU-A0L-06875 (11/16) KDG303 支 8.00 37.50 236.28 1,890.27 8.00271.27 2,170.16 279.89 14.81530整体刀具SU-A1L-07656 KDG303支 2.00 133.38 840.41 1,680.83 2.00964.86 1,929.72 248.89 14.81531整体刀具1538SU08C-1200 KDG303 (D=+ 支 31.00 61.97 390.47 12,104.47 31.00448.29 13,896.99 1,792.52 14.81532整体刀具SU-A0L-02813 KDG303支 2.00 10.80 68.05 136.10 2.0078.13 156.26 20.16 14.81533整体刀具1534SU03C-1425 KDG303支 2.00 65.00 409.56 819.12 2.00470.21 940.42 121.30 14.81534整体刀具1534SH03-0390 KDG303支 6.00 6.03 37.99 227.97 6.0043.62 261.72 33.75 14.80535整体刀具1538SU08C-1550 KDG303支 5.00 146.56 923.46 4,617.30 5.001,060.21 5,301.05 683.75 14.81536整体刀具1538SU08C-1350 KDG303支 3.00 90.10 567.71 1,703.13 3.00651.78 1,955.34 252.21 14.81537整体刀具1538SU08C-1110 KDG303支 1.00 75.93 478.43 478.43 1.00549.28 549.28 70.85 14.81538整体刀具1538SU08C-1030 KDG303支 2.00 61.97 390.47 780.93 2.00448.29 896.58 115.65 14.81539整体刀具1534SH05-0300 KDG303支 1.00 12.67 79.83 79.83 1.0091.65 91.65 11.82 14.81540整体刀具D2.0X21XD4.0X57(5D, SH Style 支 107.00 5.60 35.29 3,775.50 107.0040.52 4,335.64 560.14 14.84


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
541整体刀具1536SU05C-2000 KDG303支 15.00 99.20 625.05 9,375.74 15.00717.61 10,764.15 1,388.41 14.81542整体刀具SU-A1L-06875(-0.02mm/-0.05mm 支 30.00 74.13 467.09 14,012.57 30.00536.26 16,087.80 2,075.23 14.81543整体刀具1534SU03-1380 KDG303支 15.00 22.72 143.16 2,147.35 15.00164.36 2,465.40 318.05 14.81544整体刀具SU-A0L-03125 (5/16) KDG303支 27.00 10.45 65.84 1,777.80 27.0075.59 2,040.93 263.13 14.80545整体刀具SU-A1L-05625(-0.02mm/-0.05mm 支 29.00 46.72 294.38 8,536.96 29.00337.97 9,801.13 1,264.17 14.81546整体刀具SU-A1L-04375(-0.02mm/-0.05mm 支 39.00 35.80 225.57 8,797.32 39.00258.97 10,099.83 1,302.51 14.81547整体刀具SU-A1L-03438(-0.02mm/-0.05mm 支 30.00 25.83 162.75 4,882.57 30.00186.85 5,605.50 722.93 14.81548整体刀具SU-A1L-02813(-0.02mm/-0.05mm 支 28.00 18.92 119.21 3,337.96 28.00136.86 3,832.08 494.12 14.80549整体刀具SU-A0-05000(1/2'') KDG303支 2.00 17.28 108.88 217.76 2.00125.00 250.00 32.24 14.81550整体刀具SU-A0-01093(7/64") KDG303支 4.00 5.13 32.32 129.29 4.0037.11 148.44 19.15 14.81551整体刀具SU-A0-02188 (7/32") KDG303支 4.00 7.71 48.58 194.32 4.0055.77 223.08 28.76 14.80552整体刀具SU-A0-04375 (7/16") KDG303支 19.00 14.15 89.16 1,694.00 19.00102.36 1,944.84 250.84 14.81553整体刀具SU-A0-00937 (3/32") KDG303支 1.00 5.85 36.86 36.86 1.0042.32 42.32 5.46 14.81554整体刀具SU-A0-01250 (1/8") KDG303支 1.00 6.60 41.59 41.59 1.0047.75 47.75 6.16 14.81555整体刀具1536SU05-1300 KDG303支 10.00 22.18 139.75 1,397.54 10.00160.44 1,604.40 206.86 14.80556整体刀具SU-A0-03750 KDG303支 32.00 12.34 77.75 2,488.10 32.0089.26 2,856.32 368.22 14.80557整体刀具SU-A0-07656 KDG303支 2.00 62.70 395.07 790.13 2.00453.57 907.14 117.01 14.81558整体刀具SU-A1-08125 KDG303支 5.00 135.90 856.29 4,281.46 5.00983.09 4,915.45 633.99 14.81559整体刀具SU-A0-02500 KDG303支 5.00 7.71 48.58 242.90 5.0055.77 278.85 35.95 14.80560整体刀具1534SU03-0950 KDG303支 117.00 11.32 71.33 8,345.17 117.0081.89 9,581.13 1,235.96 14.81561整体刀具1534SU03-0720 KDG303支 5.00 10.93 68.87 344.34 5.0079.07 395.35 51.01 14.81562整体刀具SU-A1L-02656 (-0.02mm/-0.05m 支 27.00 18.92 119.21 3,218.75 27.00136.86 3,695.22 476.47 14.80563整体刀具SU-A1L-04063(-0.02mm/-0.05mm 支 23.00 28.97 182.54 4,198.35 23.00209.57 4,820.11 621.76 14.81564整体刀具SU-A0-04063 KDG303支 7.00 16.80 105.86 740.99 7.00121.54 850.78 109.79 14.82565整体刀具1536SU05-1350(5D) KDG303支 8.00 22.18 139.75 1,118.03 8.00160.44 1,283.52 165.49 14.80566整体刀具1536SU05-0520 KDG303支 1.00 5.85 36.86 36.86 1.0042.32 42.32 5.46 14.81567整体刀具1536SU05C-1240 KDG303支 1.00 64.66 407.42 407.42 1.00467.75 467.75 60.33 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
568整体刀具SU-A1-05625 KDG303支 1.00 76.40 481.39 481.39 1.00552.67 552.67 71.28 14.81569整体刀具1536SU05-1500 KDG303支 1.00 29.28 184.49 184.49 1.00211.81 211.81 27.32 14.81570整体刀具1536SU05-1150 KDG303支 10.00 16.35 103.02 1,030.20 10.00118.28 1,182.80 152.60 14.81571整体刀具1536SU05-0910 KDG303支 9.00 12.42 78.26 704.31 9.0089.85 808.65 104.34 14.81572整体刀具1536SU05-0630 KDG303支 2.00 12.63 79.58 159.16 2.0091.36 182.72 23.56 14.80573整体刀具1534ST03-0330 KDG303支 29.00 5.88 37.05 1,074.43 29.0042.54 1,233.66 159.23 14.82574整体刀具1534SU03-0350 KDG303支 2.00 7.31 46.06 92.12 2.0052.88 105.76 13.64 14.81575整体刀具1534SU03-0370 KDG303支 2.00 7.31 46.06 92.12 2.0052.88 105.76 13.64 14.81576整体刀具1534SU03-0510 KDG303支 1.00 7.50 47.26 47.26 1.0054.26 54.26 7.00 14.81577整体刀具1534SU03-0800 KDG303支 2.00 7.95 50.09 100.18 2.0057.51 115.02 14.84 14.81578整体刀具1534SU03-0850 KDG303支 40.00 11.73 73.91 2,956.38 40.0084.85 3,394.00 437.62 14.80579整体刀具1534SU03-0880 KDG303支 100.00 11.83 74.54 7,453.96 100.0085.58 8,558.00 1,104.04 14.81580整体刀具1534SU03-1220 KDG303支 20.00 18.92 119.21 2,384.26 20.00136.86 2,737.20 352.94 14.80581整体刀具1534SU03C-0340 KDG303支 1.00 10.30 64.90 64.90 1.0074.51 74.51 9.61 14.81582整体刀具1534SU03C-0350 KDG303支 11.00 10.30 64.90 713.89 11.0074.51 819.61 105.72 14.81583整体刀具1534SU03C-0380 KDG303支 5.00 12.64 79.64 398.22 5.0091.43 457.15 58.93 14.80584整体刀具1534SU03C-0410 KDG303支 8.00 10.60 66.79 534.32 8.0076.68 613.44 79.12 14.81585整体刀具1534SU03C-0450 KDG303支 10.00 10.60 66.79 667.90 10.0076.68 766.80 98.90 14.81586整体刀具1534SU03C-0465 KDG303支 31.00 12.57 79.20 2,455.27 31.0090.93 2,818.83 363.56 14.81587整体刀具1534SU03C-0480 KDG303支 30.00 12.34 77.75 2,332.59 30.0089.26 2,677.80 345.21 14.80588整体刀具1534SU03C-0490 KDG303支 2.00 10.60 66.79 133.58 2.0076.68 153.36 19.78 14.81589整体刀具1534SU03C-0500 KDG303支 1.00 10.60 66.79 66.79 1.0076.68 76.68 9.89 14.81590整体刀具1534SU03C-0510 KDG303支 1.00 14.79 93.19 93.19 1.00106.99 106.99 13.80 14.81591整体刀具1534SU03C-0530 KDG303支 1.00 10.60 66.79 66.79 1.0076.68 76.68 9.89 14.81592整体刀具1534SU03C-0550 KDG303支 1.00 11.45 72.15 72.15 1.0082.83 82.83 10.68 14.80593整体刀具1534SU03C-0560 KDG303支 10.00 12.64 79.64 796.43 10.0091.43 914.30 117.87 14.80594整体刀具1534SU03C-0600 KDG303支 10.00 10.60 66.79 667.90 10.0076.68 766.80 98.90 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
595整体刀具1534SU03C-0650 KDG303支 10.00 20.49 129.11 1,291.05 10.00148.23 1,482.30 191.25 14.81596整体刀具1534SU03C-0660 KDG303支 10.00 16.98 106.99 1,069.89 10.00122.83 1,228.30 158.41 14.81597整体刀具1534SU03C-0750 KDG303支 12.00 16.97 106.93 1,283.12 12.00122.76 1,473.12 190.00 14.81598整体刀具1534SU03C-0760 KDG303支 18.00 16.97 106.93 1,924.67 18.00122.76 2,209.68 285.01 14.81599整体刀具1534SU03C-0800 KDG303支 2.00 22.30 140.51 281.02 2.00161.32 322.64 41.62 14.81600整体刀具1534SU03C-0870 KDG303支 1.00 22.80 143.66 143.66 1.00164.93 164.93 21.27 14.81601整体刀具1534SU03C-0930 KDG303支 4.00 27.78 175.04 700.16 4.00200.96 803.84 103.68 14.81602整体刀具1534SU03C-0940 KDG303支 12.00 22.80 143.66 1,723.93 12.00164.93 1,979.16 255.23 14.81603整体刀具1534SU03C-0950 KDG303支 21.00 22.80 143.66 3,016.87 21.00164.93 3,463.53 446.66 14.81604整体刀具1534SU03C-1000 KDG303支 40.00 27.78 175.04 7,001.56 40.00200.96 8,038.40 1,036.84 14.81605整体刀具1534SU03C-1070 KDG303支 2.00 37.45 235.97 471.94 2.00270.91 541.82 69.88 14.81606整体刀具1534SU03C-1080 KDG303支 22.00 31.03 195.52 4,301.37 22.00224.47 4,938.34 636.97 14.81607整体刀具1534SU03C-1100 KDG303支 2.00 37.45 235.97 471.94 2.00270.91 541.82 69.88 14.81608整体刀具1534SU03C-1200 KDG303支 50.00 37.45 235.97 11,798.44 50.00270.91 13,545.50 1,747.06 14.81609整体刀具1536ST05C-0780 KDG303 (7.8 支 1.00 27.94 176.05 176.05 1.00202.12 202.12 26.07 14.81610整体刀具1536SU05-0200 KDG303支 3.00 5.33 33.58 100.75 3.0038.55 115.65 14.90 14.79611整体刀具1536SU05-0460 KDG303支 1.00 5.52 34.78 34.78 1.0039.93 39.93 5.15 14.81612整体刀具1536SU05-0500 KDG303支 7.00 5.85 36.86 258.02 7.0042.32 296.24 38.22 14.81613整体刀具1536SU05-0552 KDG303支 3.00 7.07 44.55 133.64 3.0051.15 153.45 19.81 14.82614整体刀具1536SU05-0580 KDG303支 10.00 6.64 41.84 418.38 10.0048.04 480.40 62.02 14.82615整体刀具1536SU05-0600 KDG303支 14.00 5.85 36.86 516.04 14.0042.32 592.48 76.44 14.81616整体刀具1536SU05-0650 KDG303支 15.00 8.38 52.80 792.02 15.0060.62 909.30 117.28 14.81617整体刀具1536SU05-0660 KDG303支 10.00 8.83 55.64 556.37 10.0063.88 638.80 82.43 14.82618整体刀具1536SU05-0800 KDG303支 12.00 8.38 52.80 633.62 12.0060.62 727.44 93.82 14.81619整体刀具1536SU05-0950 KDG303支 2.00 17.64 111.15 222.30 2.00127.61 255.22 32.92 14.81620整体刀具1536SU05-1000 KDG303支 9.00 12.42 78.26 704.31 9.0089.85 808.65 104.34 14.81621整体刀具1536SU05-1200 KDG303支 2.00 16.35 103.02 206.04 2.00118.28 236.56 30.52 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
622整体刀具1536SU05-1250 KDG303支 1.00 22.17 139.69 139.69 1.00160.38 160.38 20.69 14.81623整体刀具1536SU05 27/64" F115-P-D10.2 支 20.00 19.66 123.88 2,477.51 20.00142.22 2,844.40 366.89 14.81624整体刀具1536SU05C-0320 KDG303支 17.00 12.64 79.64 1,353.94 17.0091.43 1,554.31 200.37 14.80625整体刀具1536SU05C-0330 KDG303支 6.00 12.56 79.14 474.84 6.0090.86 545.16 70.32 14.81626整体刀具1536SU05C-0340 KDG303支 76.00 12.61 79.45 6,038.53 76.0091.21 6,931.96 893.43 14.80627整体刀具1536SU05C-0350 KDG303支 10.00 12.64 79.64 796.43 10.0091.43 914.30 117.87 14.80628整体刀具1536SU05C-0370 KDG303支 1.00 10.60 66.79 66.79 1.0076.68 76.68 9.89 14.81629整体刀具1536SU05C-0440 KDG303支 89.00 13.90 87.58 7,794.84 89.00100.55 8,948.95 1,154.11 14.81630整体刀具1536SU05C-0450 KDG303支 5.00 15.76 99.30 496.51 5.00114.00 570.00 73.49 14.80631整体刀具1536SU05C-0465 KDG303支 39.00 13.90 87.58 3,415.72 39.00100.55 3,921.45 505.73 14.81632整体刀具1536SU05C-0480 KDG303支 11.00 14.77 93.06 1,023.71 11.00106.84 1,175.24 151.53 14.80633整体刀具1536SU05C-0500 KDG303支 13.00 14.77 93.06 1,209.84 13.00106.84 1,388.92 179.08 14.80634整体刀具1536SU05C-0510 KDG303支 5.00 14.77 93.06 465.32 5.00106.84 534.20 68.88 14.80635整体刀具1536SU05C-0520 KDG303支 180.00 14.77 93.06 16,751.57 180.00106.84 19,231.20 2,479.63 14.80636整体刀具1536SU05C-0530 KDG303支 10.00 14.77 93.06 930.64 10.00106.84 1,068.40 137.76 14.80637整体刀具1536SU05C-0550 KDG303支 40.00 12.35 77.82 3,112.64 40.0089.34 3,573.60 460.96 14.81638整体刀具1536SU05C-0555 KDG303支 4.00 12.35 77.82 311.26 4.0089.34 357.36 46.10 14.81639整体刀具1536SU05C-0560 KDG303支 27.00 12.35 77.82 2,101.03 27.0089.34 2,412.18 311.15 14.81640整体刀具1536SU05C-0580 KDG303支 22.00 14.77 93.06 2,047.41 22.00106.84 2,350.48 303.07 14.80641整体刀具1536SU05C-0590 KDG303支 60.00 14.77 93.06 5,583.86 60.00106.84 6,410.40 826.54 14.80642整体刀具1536SU05C-0600 (D=+.015mm/+ 支 30.00 12.69 79.96 2,398.75 30.0091.80 2,754.00 355.25 14.81643整体刀具1536SU05C-0630 KDG303支 1.00 20.28 127.78 127.78 1.00146.70 146.70 18.92 14.81644整体刀具1536SU05C-0640 KDG303支 12.00 22.71 143.09 1,717.12 12.00164.28 1,971.36 254.24 14.81645整体刀具1536SU05C-0670 KDG303支 20.00 22.71 143.09 2,861.87 20.00164.28 3,285.60 423.73 14.81646整体刀具1536SU05C-0675 KDG303支 16.00 20.88 131.56 2,105.00 16.00151.04 2,416.64 311.64 14.80647整体刀具1536SU05C-0720 KDG303支 8.00 18.77 118.27 946.14 8.00135.78 1,086.24 140.10 14.81648整体刀具1536SU05C-0730 KDG303支 24.00 22.71 143.09 3,434.24 24.00164.28 3,942.72 508.48 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
649整体刀具1536SU05C-0740 KDG303支 1.00 22.71 143.09 143.09 1.00164.28 164.28 21.19 14.81650整体刀具1536SU05C-0750 KDG303支 4.00 18.78 118.33 473.32 4.00135.85 543.40 70.08 14.81651整体刀具1536SU05C-0770 KDG303支 6.00 22.71 143.09 858.56 6.00164.28 985.68 127.12 14.81652整体刀具1536SU05C-0780 KDG303支 9.00 18.78 118.33 1,064.98 9.00135.85 1,222.65 157.67 14.80653整体刀具1536SU05C-0790 KDG303支 11.00 22.35 140.83 1,549.08 11.00161.68 1,778.48 229.40 14.81654整体刀具1536SU05C-0800 KDG303支 35.00 20.28 127.78 4,472.38 35.00146.70 5,134.50 662.12 14.80655整体刀具1536SU05C-0820 KDG303支 41.00 31.32 197.34 8,091.11 41.00226.56 9,288.96 1,197.85 14.80656整体刀具1536SU05C-0850 KDG303支 35.00 31.32 197.34 6,907.05 35.00226.56 7,929.60 1,022.55 14.80657整体刀具1536SU05C-0860 KDG303支 22.00 28.07 176.87 3,891.06 22.00203.06 4,467.32 576.26 14.81658整体刀具1536SU05C-0870 KDG303支 7.00 31.32 197.34 1,381.41 7.00226.56 1,585.92 204.51 14.80659整体刀具1536SU05C-0880 KDG303支 30.00 31.32 197.34 5,920.33 30.00226.56 6,796.80 876.47 14.80660整体刀具1536SU05C-0920 KDG303支 10.00 26.08 164.33 1,643.28 10.00188.66 1,886.60 243.32 14.81661整体刀具1536SU05C-0950 KDG303支 9.00 31.32 197.34 1,776.10 9.00226.56 2,039.04 262.94 14.80662整体刀具1536SU05C-0960 KDG303支 21.00 28.16 177.43 3,726.10 21.00203.70 4,277.70 551.60 14.80663整体刀具1536SU05C-0990 KDG303支 10.00 31.32 197.34 1,973.44 10.00226.56 2,265.60 292.16 14.80664整体刀具1536SU05C-1000 (D=+.015mm/+ 支 31.00 26.07 164.26 5,092.20 31.00188.58 5,845.98 753.78 14.80665整体刀具1536SU05C-1030 KDG303支 7.00 35.37 222.86 1,560.04 7.00255.86 1,791.02 230.98 14.81666整体刀具1536SU05C-1050 KDG303支 41.00 43.39 273.40 11,209.24 41.00313.89 12,869.49 1,660.25 14.81667整体刀具1536SU05C-1070 KDG303支 21.00 38.20 240.69 5,054.58 21.00276.33 5,802.93 748.35 14.81668整体刀具1536SU05C-1100 KDG303支 20.00 43.39 273.40 5,467.92 20.00313.89 6,277.80 809.88 14.81669整体刀具1536SU05C-1110 KDG303支 12.00 43.39 273.40 3,280.75 12.00313.89 3,766.68 485.93 14.81670整体刀具1536SU05C-1120 KDG303支 10.00 35.38 222.93 2,229.26 10.00255.94 2,559.40 330.14 14.81671整体刀具1536SU05C-1130 KDG303支 10.00 43.39 273.40 2,733.96 10.00313.89 3,138.90 404.94 14.81672整体刀具1536SU05C-1150 KDG303支 5.00 43.39 273.40 1,366.98 5.00313.89 1,569.45 202.47 14.81673整体刀具1536SU05C-1170 KDG303支 5.00 43.39 273.40 1,366.98 5.00313.89 1,569.45 202.47 14.81674整体刀具1536SU05C-1190 KDG303支 9.00 43.39 273.40 2,460.56 9.00313.89 2,825.01 364.45 14.81675整体刀具1536SU05C-1200(D=+.015mm/+ 支 31.00 35.37 222.86 6,908.75 31.00255.86 7,931.66 1,022.91 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
676整体刀具1536SU05C-1250 KDG303支 10.00 59.16 372.76 3,727.61 10.00427.96 4,279.60 551.99 14.81677整体刀具1536SU05C-1270 KDG303支 13.00 59.53 375.09 4,876.20 13.00430.63 5,598.19 721.99 14.81678整体刀具1536SU05C-1300 KDG303支 10.00 59.16 372.76 3,727.61 10.00427.96 4,279.60 551.99 14.81679整体刀具1536SU05C-1350 KDG303支 11.00 58.52 368.73 4,056.02 11.00423.33 4,656.63 600.61 14.81680整体刀具1536SU05C-1380 KDG303支 12.00 59.16 372.76 4,473.13 12.00427.96 5,135.52 662.39 14.81681整体刀具1536SU05C-1400 KDG303支 46.00 59.16 372.76 17,147.02 46.00427.96 19,686.16 2,539.14 14.81682整体刀具1536SU05C-1750 KDG303支 50.00 94.50 595.44 29,771.76 50.00683.61 34,180.50 4,408.74 14.81683整体刀具1557SU03-M10 KDG303 W/D1= 支 1.00 52.92 333.44 333.44 1.00382.82 382.82 49.38 14.81684整体刀具D4*40*D6*117 / F110-P-D4*40 支 16.00 12.35 77.82 1,245.06 16.0089.34 1,429.44 184.38 14.81685整体刀具SU-A0L-02500 KDG303支 22.00 8.26 52.05 1,145.00 22.0059.76 1,314.72 169.72 14.82686整体刀具SU-A1-01250 KDG303支 10.00 46.00 289.84 2,898.41 10.00332.76 3,327.60 429.19 14.81687整体刀具SU-A1-01875 KDG303支 17.00 10.81 68.11 1,157.92 17.0078.20 1,329.40 171.48 14.81688整体刀具SU-A1-02500 KDG303支 9.00 64.00 403.26 3,629.32 9.00462.97 4,166.73 537.41 14.81689整体刀具SU-A1-03125 KDG303支 9.00 64.19 404.45 3,640.09 9.00464.34 4,179.06 538.97 14.81690整体刀具SU-A1-03750 KDG303支 11.00 87.31 550.13 6,051.45 11.00631.59 6,947.49 896.04 14.81691整体刀具SU-A1-05000 KDG303支 6.00 56.80 357.89 2,147.35 6.00410.89 2,465.34 317.99 14.81692整体刀具SU-A1-07500 KDG303支 9.00 144.40 909.85 8,188.65 9.001,044.58 9,401.22 1,212.57 14.81693整体刀具SU-A1L-01250 KDG303支 7.00 12.23 77.06 539.42 7.0088.47 619.29 79.87 14.81694整体刀具SU-A1L-02500 (D=-.020mm/-.050 支 10.00 15.30 96.40 964.04 10.00110.67 1,106.70 142.66 14.80695整体刀具SU-A1L-03125(-0.02mm/-0.05mm 支 20.00 18.47 116.38 2,327.55 20.00133.61 2,672.20 344.65 14.81696整体刀具SU-A1L-03750(-0.02mm/-0.05mm 支 45.00 25.48 160.55 7,224.61 45.00184.32 8,294.40 1,069.79 14.81697整体刀具SU-A1L-05000(-0.02mm/-0.05mm 支 43.00 35.28 222.30 9,558.72 43.00255.22 10,974.46 1,415.74 14.81698数控刀具QFGD2525L22-130H 件 2.00 22.85 143.98 287.95 2.00165.30 330.60 42.65 14.81699数控刀具QZQ2020R03 件 2.00 19.28 121.48 242.96 2.00139.47 278.94 35.98 14.81700数控刀具ZTD04-2.000''-XP1.50''-SP14-02 件 4.00 191.48 1,206.50 4,825.99 4.001,385.16 5,540.64 714.65 14.81701数控刀具ZTD04-1.500''-XP1.50''-SP11-02 件 5.00 98.53 620.83 3,104.14 5.00712.76 3,563.80 459.66 14.81702数控刀具ZTD04-1.250''-XP1.25''-SP09-02 件 5.00 93.74 590.65 2,953.23 5.00678.11 3,390.55 437.32 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
703数控刀具ZTD03-1.250''-XP1.25''-SP09-02 件 5.00 86.98 548.05 2,740.26 5.00629.21 3,146.05 405.79 14.81704数控刀具ZTD03-1.000''-XP1.00''-SP07-02 件 5.00 70.64 445.10 2,225.48 5.00511.01 2,555.05 329.57 14.81705数控刀具ZTD03-0.750''-XP1.00''-SP06-02 件 5.00 66.57 419.45 2,097.25 5.00481.56 2,407.80 310.55 14.81706数控刀具MDPNN2020K15 件 10.00 11.42 71.96 719.56 10.0082.62 826.20 106.64 14.82707数控刀具MDPNN2525M15 件 5.00 12.64 79.64 398.22 5.0091.43 457.15 58.93 14.80708数控刀具PSSNR2525M15 件 2.00 21.67 136.54 273.08 2.00156.76 313.52 40.44 14.81709刀具附件WT20IP个 12.00 2.39 15.06 180.71 12.0017.29 207.48 26.77 14.81710刀具附件SM5X8.5个 41.00 1.43 9.01 369.42 41.0010.34 423.94 54.52 14.76711刀具附件DM6*20 screw个 39.00 1.52 9.58 373.52 39.0011.00 429.00 55.48 14.85712刀具附件SNR0016M11个 2.00 9.12 57.46 114.93 2.0065.97 131.94 17.01 14.80713刀具附件I43M5*11个 68.00 1.42 8.95 608.42 68.0010.28 699.04 90.62 14.89714刀具附件I60M2.5 X 5.5 screw个 10.00 1.36 8.57 85.69 10.009.84 98.40 12.71 14.83715数控刀具QEKS32N个 3.00 7.10 44.74 134.21 3.0051.37 154.11 19.90 14.83716刀具附件WH40T wrench个 5.00 11.48 72.33 361.67 5.0083.04 415.20 53.53 14.80717刀具附件LSE 15R locator个 120.00 5.63 35.47 4,256.89 120.0040.72 4,886.40 629.51 14.79718刀具附件WT20IS个 20.00 4.60 28.98 579.68 20.0033.27 665.40 85.72 14.79719数控刀具QEGD16-04 DL22件 13.00 14.20 89.47 1,163.15 13.00102.72 1,335.36 172.21 14.81720数控刀具BMR04-032-G32-L 件 1.00 69.47 437.72 437.72 1.00502.54 502.54 64.82 14.81721数控刀具SVJCR 2020K11件 2.00 13.27 83.61 167.23 2.0095.99 191.98 24.75 14.80722数控刀具QEFD10-03CL17件 1.00 9.40 59.23 59.23 1.0068.00 68.00 8.77 14.81723数控刀具QEED10-025CL17件 1.00 9.40 59.23 59.23 1.0068.00 68.00 8.77 14.81724数控刀具QEED10-025CR17件 1.00 9.40 59.23 59.23 1.0068.00 68.00 8.77 14.81725数控刀具PCLNR3232P19件 2.00 25.71 162.00 323.99 2.00185.99 371.98 47.99 14.81726数控刀具C1500T-QGDL13-54件 5.00 37.04 233.39 1,166.93 5.00267.95 1,339.75 172.82 14.81727数控刀具C12Q-SCLPR-3件 2.00 70.36 443.33 886.66 2.00508.98 1,017.96 131.30 14.81728数控刀具S10M-SCLCR06件 5.00 9.40 59.23 296.14 5.0068.00 340.00 43.86 14.81729数控刀具BT50-XM40-75件 1.00 89.12 561.54 561.54 1.00644.69 644.69 83.15 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
730数控刀具BT50-XM60-75件 1.00 98.84 622.78 622.78 1.00715.00 715.00 92.22 14.81731数控刀具QFHD2525R22-130L件 1.00 9.40 59.23 59.23 1.0068.00 68.00 8.77 14.81732数控刀具QFHS2525R30-185L 件 2.00 25.33 159.60 319.20 2.00183.23 366.46 47.26 14.81733数控刀具SWL16D03件 5.00 16.16 101.82 509.11 5.00116.90 584.50 75.39 14.81734数控刀具PDJNL2525M15-3件 1.00 20.64 130.05 130.05 1.00149.31 149.31 19.26 14.81735数控刀具SNL1250S04件 3.00 21.16 133.33 399.98 3.00153.07 459.21 59.23 14.81736刀具附件D11BS shim个 65.00 1.01 6.36 413.65 65.007.30 474.50 60.85 14.71737刀具附件M5*20(GB70-85)个 40.00 0.60 3.78 151.22 40.004.34 173.60 22.38 14.80738刀具附件I60M4x10个 137.00 1.43 9.01 1,234.41 137.0010.34 1,416.58 182.17 14.76739刀具附件I60M2.2x5.5个 15.00 1.43 9.01 135.15 15.0010.34 155.10 19.95 14.76740刀具附件I43M6*16个 100.00 1.43 9.01 901.03 100.0010.34 1,034.00 132.97 14.76741刀具附件SM5X8.65xA Screws个 26.00 2.23 14.05 365.33 26.0016.13 419.38 54.05 14.79742刀具附件I60M2.5X6.5 Screws & Wrenche个 135.00 1.43 9.01 1,216.39 135.0010.34 1,395.90 179.51 14.76743刀具附件I60M3.5x8个 80.00 1.42 8.95 715.78 80.0010.28 822.40 106.62 14.90744刀具附件WH50L wrench个 13.00 0.37 2.33 30.31 13.002.68 34.84 4.53 14.95745刀具附件I60M3.5x10个 253.00 1.43 9.01 2,279.61 253.0010.34 2,616.02 336.41 14.76746刀具附件WT20T个 5.00 12.24 77.12 385.62 5.0088.54 442.70 57.08 14.80747刀具附件I60M5x13个 20.00 1.43 9.01 180.21 20.0010.34 206.80 26.59 14.76748刀具附件I90M5*11TT个 60.00 2.77 17.45 1,047.21 60.0020.03 1,201.80 154.59 14.76749刀具附件I90M4*09TT个 241.00 2.48 15.63 3,765.91 241.0017.94 4,323.54 557.63 14.81750刀具附件D11BM个 48.00 1.01 6.36 305.47 48.007.30 350.40 44.93 14.71751刀具附件DM6 x 30个 178.00 1.60 10.08 1,794.49 178.0011.57 2,059.46 264.97 14.77752刀具附件TM6x17个 69.00 1.22 7.69 530.41 69.008.83 609.27 78.86 14.87753刀具附件TM5x13个 47.00 1.22 7.69 361.29 47.008.83 415.01 53.72 14.87754刀具附件C3RD个 3.00 2.06 12.98 38.94 3.0014.90 44.70 5.76 14.79755刀具附件C1RD个 70.00 1.93 12.16 851.25 70.0013.96 977.20 125.95 14.80756刀具附件W08BM个 59.00 1.01 6.36 375.47 59.007.30 430.70 55.23 14.71


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
757刀具附件W06BM个 5.00 1.01 6.36 31.82 5.007.30 36.50 4.68 14.71758刀具附件D15BM个 1.00 0.96 6.05 6.05 1.006.95 6.95 0.90 14.88759刀具附件V16BM个 59.00 1.01 6.36 375.47 59.007.30 430.70 55.23 14.71760刀具附件WT15IS个 1.00 4.60 28.98 28.98 1.0033.27 33.27 4.29 14.80761刀具附件I60M3.5x12个 111.00 1.43 9.01 1,000.14 111.0010.34 1,147.74 147.60 14.76762刀具附件SM5X7XA个 6.00 2.23 14.05 84.31 6.0016.13 96.78 12.47 14.79763刀具附件S12BSX个 120.00 1.01 6.36 763.67 120.007.30 876.00 112.33 14.71764刀具附件I60M3x7个 35.00 1.99 12.54 438.86 35.0014.40 504.00 65.14 14.84765刀具附件DM8*21X个 90.00 1.60 10.08 907.33 90.0011.57 1,041.30 133.97 14.77766刀具附件WT08IP个 5.00 1.96 12.35 61.75 5.0014.18 70.90 9.15 14.82767刀具附件I60M2.5x6.5T Screw个 278.00 1.43 9.01 2,504.86 278.0010.34 2,874.52 369.66 14.76768刀具附件I60M4*8.4个 26.00 1.43 9.01 234.27 26.0010.34 268.84 34.57 14.76769刀具附件WT08S Wrench个 5.00 3.84 24.20 120.98 5.0027.78 138.90 17.92 14.81770数控刀具SPB632-X1件 5.00 7.02 44.23 221.16 5.0050.78 253.90 32.74 14.80771数控刀具QFFD2525L17-74H件 3.00 21.76 137.11 411.32 3.00157.41 472.23 60.91 14.81772数控刀具LOM5x15.1 locator screw件 40.00 2.06 12.98 519.20 40.0014.90 596.00 76.80 14.79773数控刀具C1000R-QGDR08-35件 23.00 16.38 103.21 2,373.80 23.00118.49 2,725.27 351.47 14.81774数控刀具C1250S-QGDR11-44件 10.00 22.36 140.89 1,408.88 10.00161.75 1,617.50 208.62 14.81775数控刀具C1250S-QHDR11-44件 6.00 22.36 140.89 845.33 6.00161.75 970.50 125.17 14.81776刀具附件V16BS SHIM件 11.00 1.01 6.36 70.00 11.007.30 80.30 10.30 14.71777刀具附件MT16-01M件 7.00 1.04 6.55 45.87 7.007.52 52.64 6.77 14.76778数控刀具QEKS2006EN30件 2.00 17.64 111.15 222.30 2.00127.61 255.22 32.92 14.81779数控刀具QEKS16-06DN30件 3.00 14.20 89.47 268.42 3.00102.72 308.16 39.74 14.81780数控刀具QFFD2525R10-74H件 7.00 22.85 143.98 1,007.83 7.00165.30 1,157.10 149.27 14.81781数控刀具SWR16D03件 13.00 16.97 106.93 1,390.04 13.00122.76 1,595.88 205.84 14.81782数控刀具A16R-SDUCL-3件 3.00 15.60 98.29 294.88 3.00112.84 338.52 43.64 14.80783数控刀具S16T-SDUCL-3件 3.00 14.40 90.73 272.20 3.00104.17 312.51 40.31 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
784数控刀具S08M-SDUCL-2件 3.00 9.40 59.23 177.69 3.0068.00 204.00 26.31 14.81785数控刀具A16R-SCLCL-3件 3.00 15.60 98.29 294.88 3.00112.84 338.52 43.64 14.80786数控刀具S16T-SCLCL-3件 2.00 14.40 90.73 181.47 2.00104.17 208.34 26.87 14.81787数控刀具STGCL 16-3D件 5.00 14.40 90.73 453.67 5.00104.17 520.85 67.18 14.81788数控刀具SVJBL 12-3C件 4.00 12.64 79.64 318.57 4.0091.43 365.72 47.15 14.80789数控刀具SVJBL 12-2C件 5.00 12.64 79.64 398.22 5.0091.43 457.15 58.93 14.80790数控刀具SVJBL08-2J件 4.00 8.84 55.70 222.80 4.0063.95 255.80 33.00 14.81791数控刀具SDJCL16-3D件 5.00 14.40 90.73 453.67 5.00104.17 520.85 67.18 14.81792数控刀具SCLCL 16-4D件 5.00 14.40 90.73 453.67 5.00104.17 520.85 67.18 14.81793数控刀具MWLNL 12-4C件 3.00 12.64 79.64 238.93 3.0091.43 274.29 35.36 14.80794数控刀具MDJNL16-3D件 5.00 14.40 90.73 453.67 5.00104.17 520.85 67.18 14.81795数控刀具MCLNL206D件 8.00 17.08 107.62 860.96 8.00123.56 988.48 127.52 14.81796刀具附件SM4X8C (shim screw)个 113.00 1.43 9.01 1,018.16 113.0010.34 1,168.42 150.26 14.76797刀具附件MT16-00M (shim)个 25.00 1.09 6.87 171.70 25.007.89 197.25 25.55 14.88798刀具附件DM6x25 个 87.00 1.60 10.08 877.08 87.0011.57 1,006.59 129.51 14.77799数控刀具SCACR1212F09件 1.00 8.84 55.70 55.70 1.0063.95 63.95 8.25 14.81800刀具附件C19AP千 10.00 1.93 12.16 121.61 10.0013.96 139.60 17.99 14.79801数控刀具SNR0016M16件 6.00 9.12 57.46 344.79 6.0065.97 395.82 51.03 14.80802数控刀具C25R-QGDR08-35件 4.00 15.60 98.29 393.18 4.00112.84 451.36 58.18 14.80803数控刀具QT2525R3件 10.00 19.88 125.26 1,252.62 10.00143.81 1,438.10 185.48 14.81804数控刀具MVVNN2020K16件 15.00 11.42 71.96 1,079.34 15.0082.62 1,239.30 159.96 14.82805刀具附件S13BS Shim个 500.00 1.01 6.36 3,181.95 500.007.30 3,650.00 468.05 14.71806数控刀具MTJNR3225P22件 3.00 14.83 93.44 280.33 3.00107.28 321.84 41.51 14.81807刀具附件I60M5x17个 56.00 1.41 8.88 497.52 56.0010.19 570.64 73.12 14.70808刀具附件LLN25R-ZR shim个 44.00 6.12 38.56 1,696.71 44.0044.27 1,947.88 251.17 14.80809数控刀具C1000R-QFDR07-33件 40.00 16.38 103.21 4,128.35 40.00118.49 4,739.60 611.25 14.81810数控刀具S12M-SCLCR09件 2.00 9.40 59.23 118.46 2.0068.00 136.00 17.54 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
811刀具附件WT15IP个 5.00 2.39 15.06 75.30 5.0017.29 86.45 11.15 14.81812刀具附件WT10IP个 5.00 1.96 12.35 61.75 5.0014.18 70.90 9.15 14.82813刀具附件WD-204个 30.00 1.60 10.08 302.44 30.0011.57 347.10 44.66 14.77814刀具附件I60M3.5 X 08TT个 180.00 1.43 9.01 1,621.85 180.0010.34 1,861.20 239.35 14.76815数控刀具QEHD16-05DR22件 17.00 14.20 89.47 1,521.04 17.00102.72 1,746.24 225.20 14.81816数控刀具S10M-SCLCR-3件 3.00 11.13 70.13 210.39 3.0080.51 241.53 31.14 14.80817数控刀具SNR 1250S03件 14.00 21.16 133.33 1,866.58 14.00153.07 2,142.98 276.40 14.81818数控刀具QZS1250-32件 14.00 57.36 361.42 5,059.87 14.00414.94 5,809.16 749.29 14.81819数控刀具QZS0750-32件 5.00 57.36 361.42 1,807.10 5.00414.94 2,074.70 267.60 14.81820数控刀具QZS1250-26件 17.00 57.36 361.42 6,144.13 17.00414.94 7,053.98 909.85 14.81821数控刀具QZS0750-26件 3.00 57.36 361.42 1,084.26 3.00414.94 1,244.82 160.56 14.81822数控刀具SNR0750Q03件 30.00 15.75 99.24 2,977.18 30.00113.94 3,418.20 441.02 14.81823数控刀具QEKD2525R22件 5.00 14.06 88.59 442.95 5.00101.71 508.55 65.60 14.81824数控刀具S20S-SDQCL11件 19.00 12.98 81.79 1,553.93 19.0093.90 1,784.10 230.17 14.81825数控刀具S12M-SDQCL07件 7.00 9.87 62.19 435.33 7.0071.40 499.80 64.47 14.81826数控刀具S20S-SDQCR11件 22.00 12.98 81.79 1,799.29 22.0093.90 2,065.80 266.51 14.81827数控刀具S12M-SDQCR07件 7.00 9.87 62.19 435.33 7.0071.40 499.80 64.47 14.81828数控刀具S25T-SCLCL09件 4.00 15.12 95.27 381.08 4.00109.38 437.52 56.44 14.81829数控刀具S20S-SCLCL09件 9.00 12.98 81.79 736.07 9.0093.90 845.10 109.03 14.81830数控刀具S16R-SCLCL09件 6.00 11.13 70.13 420.77 6.0080.51 483.06 62.29 14.80831数控刀具S25T-SDQCL11件 7.00 15.12 95.27 666.89 7.00109.38 765.66 98.77 14.81832数控刀具S16R-SDQCL07件 8.00 11.13 70.13 561.03 8.0080.51 644.08 83.05 14.80833数控刀具S20R-SVUCL11件 7.00 12.35 77.82 544.71 7.0089.34 625.38 80.67 14.81834数控刀具S25T-SCLCR09件 9.00 15.12 95.27 857.43 9.00109.38 984.42 126.99 14.81835数控刀具S20S-SCLCR09件 7.00 12.98 81.79 572.50 7.0093.90 657.30 84.80 14.81836数控刀具S16R-SCLCR09件 15.00 11.13 70.13 1,051.94 15.0080.51 1,207.65 155.71 14.80837数控刀具S12M-SCLCR06件 6.00 9.87 62.19 373.14 6.0071.40 428.40 55.26 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
838数控刀具S25T-SDQCR11件 4.00 15.12 95.27 381.08 4.00109.38 437.52 56.44 14.81839数控刀具S16R-SDQCR07件 19.00 11.13 70.13 1,332.45 19.0080.51 1,529.69 197.24 14.80840数控刀具S25T-STFCR16件 24.00 15.12 95.27 2,286.47 24.00109.38 2,625.12 338.65 14.81841数控刀具S20S-STFCR11件 2.00 12.98 81.79 163.57 2.0093.90 187.80 24.23 14.81842数控刀具MWLNL 12-3C件 5.00 10.88 68.55 342.77 5.0078.70 393.50 50.73 14.80843数控刀具MWLNL 2525M08件 6.00 12.64 79.64 477.86 6.0091.43 548.58 70.72 14.80844数控刀具MVJNL 12-3C件 3.00 10.88 68.55 205.66 3.0078.70 236.10 30.44 14.80845数控刀具MTJNL 16-4D件 9.00 12.64 79.64 716.79 9.0091.43 822.87 106.08 14.80846数控刀具MCLNL12-4C件 2.00 12.64 79.64 159.29 2.0091.43 182.86 23.57 14.80847数控刀具MDJNL16-4D件 4.00 12.57 79.20 316.81 4.0090.93 363.72 46.91 14.81848数控刀具MDJNL12-3C件 5.00 10.88 68.55 342.77 5.0078.70 393.50 50.73 14.80849数控刀具MWLNR 2525M08件 11.00 12.64 79.64 876.08 11.0091.43 1,005.73 129.65 14.80850数控刀具MVJNR 2525M16件 3.00 12.64 79.64 238.93 3.0091.43 274.29 35.36 14.80851数控刀具MVJNR 2020 K16件 30.00 11.42 71.96 2,158.69 30.0082.62 2,478.60 319.91 14.82852数控刀具C32S-QGDR11-44件 1.00 27.95 176.11 176.11 1.00202.19 202.19 26.08 14.81853数控刀具QEFD10-03CR17件 8.00 9.87 62.19 497.52 8.0071.40 571.20 73.68 14.81854刀具附件MT16-03M shim个 13.00 1.52 9.58 124.51 13.0011.00 143.00 18.49 14.85855刀具附件W01 R WEDGE个 41.00 3.19 20.10 824.10 41.0023.08 946.28 122.18 14.83856刀具附件LSE 12 R Locator个 10.00 5.36 33.77 337.73 10.0038.77 387.70 49.97 14.80857数控刀具QFFD2525L-10-74L件 2.00 30.15 189.97 379.94 2.00218.10 436.20 56.26 14.81858数控刀具MVJNL 16-3D件 3.00 12.64 79.64 238.93 3.0091.43 274.29 35.36 14.80859刀具附件SM6*10XA Shim Screw个 60.00 2.23 14.05 843.06 60.0016.13 967.80 124.74 14.80860刀具附件C12BS SHIM个 10.00 1.01 6.36 63.64 10.007.30 73.00 9.36 14.71861刀具附件I60M4*11X个 80.00 1.43 9.01 720.82 80.0010.34 827.20 106.38 14.76862数控刀具C12Q-STUPR09件 4.00 73.88 465.51 1,862.04 4.00534.44 2,137.76 275.72 14.81863数控刀具SDJCR2525M11件 7.00 15.12 95.27 666.89 7.00109.38 765.66 98.77 14.81864数控刀具QZS1000-26件 5.00 57.36 361.42 1,807.10 5.00414.94 2,074.70 267.60 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
865刀具附件I60M3.5x10.4个 54.00 1.41 8.88 479.75 54.0010.19 550.26 70.51 14.70866数控刀具MDJNL12-4C件 2.00 13.60 85.69 171.38 2.0098.38 196.76 25.38 14.81867刀具附件C2RD个 95.00 1.93 12.16 1,155.27 95.0013.96 1,326.20 170.93 14.80868刀具附件T22BM个 10.00 1.01 6.36 63.64 10.007.30 73.00 9.36 14.71869数控刀具SVJBL16-3D件 4.00 16.56 104.34 417.37 4.00119.79 479.16 61.79 14.80870数控刀具PCLNR4040S19件 1.00 45.88 289.09 289.09 1.00331.90 331.90 42.81 14.81871数控刀具MCLNR16-4D件 47.00 12.63 79.58 3,740.28 47.0091.36 4,293.92 553.64 14.80872刀具附件WH30L wrench个 29.00 0.50 3.15 91.36 29.003.62 104.98 13.62 14.91873刀具附件C12BM shim seat个 93.00 1.01 6.36 591.84 93.007.30 678.90 87.06 14.71874刀具附件C19BM shim seat个 8.00 1.84 11.59 92.75 8.0013.31 106.48 13.73 14.80875数控刀具MSRNL24-8E 7"OAL件 5.00 22.04 138.87 694.36 5.00159.43 797.15 102.79 14.80876刀具附件TM12 x 29 clamping stud个 10.00 1.64 10.33 103.34 10.0011.86 118.60 15.26 14.77877刀具附件C6RD clamp个 10.00 2.28 14.37 143.66 10.0016.50 165.00 21.34 14.85878刀具附件S25BM shim seat个 10.00 1.76 11.09 110.90 10.0012.73 127.30 16.40 14.79879刀具附件DM10 x 35X clamping screw个 10.00 1.52 9.58 95.77 10.0011.00 110.00 14.23 14.86880刀具附件WH40L wrench个 4.00 0.50 3.15 12.60 4.003.62 14.48 1.88 14.92881刀具附件TM10 x 21 clamping stud个 9.00 1.36 8.57 77.12 9.009.84 88.56 11.44 14.83882刀具附件C5RD clamp个 9.00 1.96 12.35 111.15 9.0014.18 127.62 16.47 14.82883刀具附件DM8 x30X clamping screw个 9.00 1.52 9.58 86.20 9.0011.00 99.00 12.80 14.85884数控刀具QEGD12-04CR13件 3.00 11.42 71.96 215.87 3.0082.62 247.86 31.99 14.82885数控刀具QEFD12-03CR10件 3.00 16.04 101.07 303.20 3.00116.04 348.12 44.92 14.82886数控刀具QEKD2525L22件 8.00 14.56 91.74 733.93 8.00105.32 842.56 108.63 14.80887数控刀具MCLNL16-4D件 7.00 12.64 79.64 557.50 7.0091.43 640.01 82.51 14.80888数控刀具S12S-STFCL-2件 10.00 12.98 81.79 817.86 10.0093.90 939.00 121.14 14.81889数控刀具QEKS26N件 6.00 7.10 44.74 268.42 6.0051.37 308.22 39.80 14.83890数控刀具MCLNR16-5D件 2.00 12.04 75.86 151.73 2.0087.09 174.18 22.45 14.80891数控刀具QEFS26N件 59.00 7.46 47.00 2,773.28 59.0053.96 3,183.64 410.36 14.80


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
892数控刀具QEGD16-04 DR22件 17.00 14.16 89.22 1,516.75 17.00102.43 1,741.31 224.56 14.81893数控刀具S12M-STFCR11件 26.00 9.87 62.19 1,616.94 26.0071.40 1,856.40 239.46 14.81894数控刀具QEED2020R17件 10.00 11.42 71.96 719.56 10.0082.62 826.20 106.64 14.82895数控刀具QFKD16-06DR22-88H 件 3.00 21.76 137.11 411.32 3.00157.41 472.23 60.91 14.81896数控刀具MTGNL 16-4D 件 1.00 20.80 131.06 131.06 1.00150.47 150.47 19.41 14.81897数控刀具MTGNR16-4D 件 2.00 17.78 112.03 224.06 2.00128.62 257.24 33.18 14.81898数控刀具SDJCR10-2A件 4.00 15.97 100.63 402.50 4.00115.53 462.12 59.62 14.81899数控刀具S16Q-STFCR-3件 7.00 13.71 86.39 604.70 7.0099.18 694.26 89.56 14.81900数控刀具S12S-SDUCL-3件 3.00 12.36 77.88 233.64 3.0089.41 268.23 34.59 14.80901数控刀具S10R-SDUCL-2件 3.00 10.60 66.79 200.37 3.0076.68 230.04 29.67 14.81902数控刀具S08M-SCLCL-2件 9.00 9.87 62.19 559.71 9.0071.40 642.60 82.89 14.81903数控刀具S06M-SDUCL-2件 3.00 9.40 59.23 177.69 3.0068.00 204.00 26.31 14.81904数控刀具QEFD12-03CR17 件 18.00 11.42 71.96 1,295.21 18.0082.62 1,487.16 191.95 14.82905数控刀具MDJNR3225P15 (METRIC)件 3.00 14.83 93.44 280.33 3.00107.28 321.84 41.51 14.81906数控刀具SVJCR 08-2J件 3.00 14.60 91.99 275.98 3.00105.61 316.83 40.85 14.80907数控刀具C1500T-QGDR13-54 件 7.00 35.28 222.30 1,556.07 7.00255.22 1,786.54 230.47 14.81908数控刀具QZS1000-32件 9.00 59.76 376.54 3,388.88 9.00432.30 3,890.70 501.82 14.81909数控刀具MCLNR24-6F件 3.00 32.85 206.98 620.95 3.00237.63 712.89 91.94 14.81910数控刀具MTGNL2525M22件 2.00 20.99 132.26 264.51 2.00151.85 303.70 39.19 14.82911数控刀具MWLNL 20-4E件 4.00 25.55 160.99 643.95 4.00184.83 739.32 95.37 14.81912数控刀具S12S-SCLCL-3件 3.00 12.36 77.88 233.64 3.0089.41 268.23 34.59 14.80913数控刀具S06M-SCLCL-2件 1.00 17.80 112.16 112.16 1.00128.77 128.77 16.61 14.81914数控刀具S32T-CTUPR16 shank dia.=1.25件 3.00 21.63 136.29 408.87 3.00156.47 469.41 60.54 14.81915数控刀具A05F-SCLCR-2件 4.00 21.90 137.99 551.96 4.00158.42 633.68 81.72 14.81916数控刀具A08K-SCLCR-3件 3.00 21.47 135.28 405.84 3.00155.31 465.93 60.09 14.81917数控刀具A10M-SCLCR-3件 15.00 14.53 91.55 1,373.28 15.00105.11 1,576.65 203.37 14.81918数控刀具A16R-SCLCR-3件 2.00 36.14 227.71 455.43 2.00261.43 522.86 67.43 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
919数控刀具A16R-SCLCR-4件 4.00 36.14 227.71 910.86 4.00261.43 1,045.72 134.86 14.81920数控刀具A16R-SDUCR-3件 2.00 36.14 227.71 455.43 2.00261.43 522.86 67.43 14.81921数控刀具A16R-STFCR-3件 3.00 36.14 227.71 683.14 3.00261.43 784.29 101.15 14.81922数控刀具A20S-STFCR-3件 2.00 42.71 269.11 538.22 2.00308.96 617.92 79.70 14.81923数控刀具C0750Q-QEDR05-27 件 4.00 13.90 87.58 350.33 4.00100.55 402.20 51.87 14.81924数控刀具C1500T-QLDR20-64件 2.00 59.32 373.77 747.54 2.00429.12 858.24 110.70 14.81925数控刀具MCLNR12-4C件 8.00 13.60 85.69 685.54 8.0098.38 787.04 101.50 14.81926数控刀具MCLNR20-5E件 7.00 25.55 160.99 1,126.92 7.00184.83 1,293.81 166.89 14.81927数控刀具MCLNR20-6D (1.25"1.25"6"19)件 10.00 20.76 130.81 1,308.07 10.00150.18 1,501.80 193.73 14.81928数控刀具MCMNN206(1.25"1.25"6"19)件 40.00 18.52 116.69 4,667.71 40.00133.97 5,358.80 691.09 14.81929数控刀具MDJNR 12-4C件 14.00 13.53 85.25 1,193.52 14.0097.87 1,370.18 176.66 14.80930数控刀具MDJNR 16-3D件 6.00 20.81 131.12 786.73 6.00150.54 903.24 116.51 14.81931数控刀具MDJNR16-4D件 13.00 12.67 79.83 1,037.82 13.0091.65 1,191.45 153.63 14.80932数控刀具MDJNR2525M15件 6.00 12.64 79.64 477.86 6.0091.43 548.58 70.72 14.80933数控刀具MTJNR 12-3C件 13.00 11.42 71.96 935.43 13.0082.62 1,074.06 138.63 14.82934数控刀具MTJNR 16-3D件 50.00 12.64 79.64 3,982.17 50.0091.43 4,571.50 589.33 14.80935数控刀具MTJNR16-4D件 19.00 12.04 75.86 1,441.39 19.0087.09 1,654.71 213.32 14.80936数控刀具MVJNR12-3C件 18.00 11.54 72.71 1,308.82 18.0083.48 1,502.64 193.82 14.81937数控刀具MVJNR16-3D件 19.00 12.64 79.64 1,513.22 19.0091.43 1,737.17 223.95 14.80938数控刀具MVJNR20-3E件 8.00 31.03 195.52 1,564.14 8.00224.47 1,795.76 231.62 14.81939数控刀具MWLNR 12-3C件 25.00 11.42 71.96 1,798.91 25.0082.62 2,065.50 266.59 14.82940数控刀具MWLNR 12-4C件 4.00 11.42 71.96 287.83 4.0082.62 330.48 42.65 14.82941数控刀具MWLNR 16-3D件 2.00 12.04 75.86 151.73 2.0087.09 174.18 22.45 14.80942数控刀具MWLNR 20-4E件 4.00 23.73 149.52 598.08 4.00171.66 686.64 88.56 14.81943数控刀具QEED2020R10件 4.00 11.42 71.96 287.83 4.0082.62 330.48 42.65 14.82944数控刀具QEES26N件 4.00 7.10 44.74 178.95 4.0051.37 205.48 26.53 14.83945数控刀具QEES32N件 1.00 6.96 43.85 43.85 1.0050.34 50.34 6.49 14.80


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
946数控刀具QEFD16-03DR17件 6.00 14.20 89.47 536.84 6.00102.72 616.32 79.48 14.81947数控刀具QEFD16-03DR10件 31.00 14.20 89.47 2,773.66 31.00102.72 3,184.32 410.66 14.81948数控刀具QEFD2020R17件 4.00 10.88 68.55 274.22 4.0078.70 314.80 40.58 14.80949数控刀具QEFS32N件 44.00 7.10 44.74 1,968.40 44.0051.37 2,260.28 291.88 14.83950数控刀具QEGD2525R22件 2.00 13.52 85.19 170.38 2.0097.80 195.60 25.22 14.80951数控刀具QEGS26N件 29.00 7.32 46.12 1,337.56 29.0052.95 1,535.55 197.99 14.80952数控刀具QEGS32N件 30.00 7.10 44.74 1,342.09 30.0051.37 1,541.10 199.01 14.83953数控刀具QEHD2525R22件 2.00 13.52 85.19 170.38 2.0097.80 195.60 25.22 14.80954数控刀具QFFD2525R17-74H件 2.00 21.76 137.11 274.22 2.00157.41 314.82 40.60 14.81955数控刀具QZQ2525R03件 3.00 20.87 131.50 394.50 3.00150.97 452.91 58.41 14.81956数控刀具QZS2526件 3.00 68.45 431.30 1,293.89 3.00495.17 1,485.51 191.62 14.81957数控刀具S05K-SCLCR-2件 13.00 9.58 60.36 784.71 13.0069.30 900.90 116.19 14.81958数控刀具S06M-SDUCR-2件 5.00 15.42 97.16 485.80 5.00111.55 557.75 71.95 14.81959数控刀具S08M-SCLCR-2件 20.00 9.87 62.19 1,243.80 20.0071.40 1,428.00 184.20 14.81960数控刀具S08M-SDUCR-2件 2.00 15.97 100.63 201.25 2.00115.53 231.06 29.81 14.81961数控刀具S10R-SCLCR-3件 10.00 11.13 70.13 701.29 10.0080.51 805.10 103.81 14.80962数控刀具S10R-SDUCR-2件 2.00 17.80 112.16 224.31 2.00128.77 257.54 33.23 14.81963数控刀具S12Q-SCLCR-3件 4.00 11.76 74.10 296.39 4.0085.07 340.28 43.89 14.81964数控刀具S12S-SCLCR-3件 6.00 12.98 81.79 490.71 6.0093.90 563.40 72.69 14.81965数控刀具S12S-SDUCR-3件 2.00 19.53 123.06 246.11 2.00141.28 282.56 36.45 14.81966数控刀具S16T-SCLCR-3件 1.00 16.44 103.59 103.59 1.00118.93 118.93 15.34 14.81967数控刀具S16T-SCLCR-4件 7.00 22.54 142.02 994.16 7.00163.05 1,141.35 147.19 14.81968数控刀具S16T-SDUCR-3件 2.00 22.54 142.02 284.04 2.00163.05 326.10 42.06 14.81969数控刀具S25S-CTUPR16件 3.00 17.30 109.01 327.02 3.00125.15 375.45 48.43 14.81970数控刀具SCLCR 06-2J件 4.00 13.05 82.23 328.91 4.0094.41 377.64 48.73 14.82971数控刀具SCLCR 10-3A件 4.00 15.97 100.63 402.50 4.00115.53 462.12 59.62 14.81972数控刀具SCLCR 16-4D件 17.00 18.35 115.62 1,965.57 17.00132.74 2,256.58 291.01 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
973数控刀具SCLCR 05-2J件 5.00 12.78 80.53 402.63 5.0092.45 462.25 59.62 14.81974数控刀具SDJCR12-3C件 1.00 13.73 86.51 86.51 1.0099.32 99.32 12.81 14.81975数控刀具SDJCR06-2J件 4.00 13.05 82.23 328.91 4.0094.41 377.64 48.73 14.82976数控刀具SDJCR16-3D件 8.00 15.12 95.27 762.16 8.00109.38 875.04 112.88 14.81977数控刀具SNR 0625M02件 2.00 25.55 160.99 321.98 2.00184.83 369.66 47.68 14.81978数控刀具SNR 0625M03件 15.00 9.36 58.98 884.65 15.0067.71 1,015.65 131.00 14.81979数控刀具SNR 0750M03件 2.00 27.38 172.52 345.04 2.00198.07 396.14 51.10 14.81980数控刀具SNR 0750Q04件 1.00 27.38 172.52 172.52 1.00198.07 198.07 25.55 14.81981数控刀具SNR 1000M03件 3.00 16.63 104.78 314.35 3.00120.30 360.90 46.55 14.81982数控刀具SNR 1000R04件 3.00 31.94 201.25 603.75 3.00231.05 693.15 89.40 14.81983数控刀具SNR 1250R03件 1.00 19.40 122.24 122.24 1.00140.34 140.34 18.10 14.81984数控刀具SNR 1250S04件 6.00 34.68 218.52 1,311.09 6.00250.88 1,505.28 194.19 14.81985数控刀具SNR 1500T03件 2.00 38.33 241.51 483.03 2.00277.27 554.54 71.51 14.80986数控刀具SNR 1500T04件 3.00 38.33 241.51 724.54 3.00277.27 831.81 107.27 14.81987数控刀具STGCR 06-1.8J件 5.00 13.05 82.23 411.13 5.0094.41 472.05 60.92 14.82988数控刀具STGCR 16-3D件 4.00 18.35 115.62 462.49 4.00132.74 530.96 68.47 14.80989数控刀具SVJBR 08-2J件 4.00 14.60 91.99 367.97 4.00105.61 422.44 54.47 14.80990数控刀具SVJBR 10-2A件 3.00 16.43 103.52 310.57 3.00118.85 356.55 45.98 14.81991数控刀具SVJBR 10-3A件 4.00 16.43 103.52 414.10 4.00118.85 475.40 61.30 14.80992数控刀具SVJBR 12-2C件 4.00 17.80 112.16 448.62 4.00128.77 515.08 66.46 14.81993数控刀具SVJBR 12-3C件 3.00 17.80 112.16 336.47 3.00128.77 386.31 49.84 14.81994数控刀具SVJBR 16-2D件 2.00 19.53 123.06 246.11 2.00141.28 282.56 36.45 14.81995数控刀具SVJBR 16-3D件 2.00 15.43 97.22 194.45 2.00111.62 223.24 28.79 14.81996数控刀具SVJCR 06-2J件 4.00 14.60 91.99 367.97 4.00105.61 422.44 54.47 14.80997数控刀具SVJCR 12-2C件 4.00 13.27 83.61 334.45 4.0095.99 383.96 49.51 14.80998数控刀具SVJCR 12-3C件 3.00 17.80 112.16 336.47 3.00128.77 386.31 49.84 14.81999数控刀具SVJCR 16-2D件 2.00 19.53 123.06 246.11 2.00141.28 282.56 36.45 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1000数控刀具SVJCR 16-3D件 7.00 15.12 95.27 666.89 7.00109.38 765.66 98.77 14.811001数控刀具SVVBN-12-2C件 2.00 17.80 112.16 224.31 2.00128.77 257.54 33.23 14.811002数控刀具SVVBN 12-3C件 3.00 17.80 112.16 336.47 3.00128.77 386.31 49.84 14.811003数控刀具SVVBN 16-3D件 6.00 14.76 93.00 558.01 6.00106.77 640.62 82.61 14.801004数控刀具SWR 10A03件 1.00 25.56 161.05 161.05 1.00184.90 184.90 23.85 14.811005数控刀具SWR12C03件 10.00 13.90 87.58 875.83 10.00100.55 1,005.50 129.67 14.811006数控刀具SWR 16D04件 6.00 18.76 118.20 709.23 6.00135.70 814.20 104.97 14.801007数控刀具SWR 20E03件 2.00 34.68 218.52 437.03 2.00250.88 501.76 64.73 14.811008数控刀具SWR 20E04件 3.00 34.68 218.52 655.55 3.00250.88 752.64 97.09 14.811009数控刀具WCMX050308R-53 YB235件 10.00 0.52 3.28 32.77 10.003.77 37.70 4.93 15.041010数控刀片TCMT16T304(3(2.5)1)-52 YB235片 20.00 0.59 3.72 74.35 20.004.27 85.40 11.05 14.861011数控刀片CCMT09T304(3(2.5)1)-53 YBC15片 3.00 0.90 5.67 17.01 3.006.51 19.53 2.52 14.811012数控刀片DCMT11T304(3(2.5)1)-HR YBC片 2.00 0.82 5.17 10.33 2.005.94 11.88 1.55 15.001013数控刀片CCMT060202(2(1.5)0)-HF YBC1片 50.00 0.54 3.40 170.13 50.003.90 195.00 24.87 14.621014数控刀片CCMT060204(2(1.5)1)-HM YBC片 330.00 0.57 3.59 1,185.20 330.004.12 1,359.60 174.40 14.711015数控刀片CCMT060204(2(1.5)1)-HF YBC1片 107.00 0.54 3.40 364.07 107.003.90 417.30 53.23 14.621016数控刀片CCMT060208(2(1.5)2)-HM YBC片 360.00 0.54 3.40 1,224.90 360.003.90 1,404.00 179.10 14.621017数控刀片CCMT09T308(3(2.5)2)-HF YBC1片 236.00 0.72 4.54 1,070.64 236.005.21 1,229.56 158.92 14.841018数控刀片CCMT09T308(3(2.5)2)-HM YBC片 132.00 0.70 4.41 582.20 132.005.06 667.92 85.72 14.721019数控刀片CCMT120404(431)-HF YBC151片 270.00 0.83 5.23 1,412.02 270.006.00 1,620.00 207.98 14.731020数控刀片CCMT120408(432)-HM YBC151片 7.00 0.83 5.23 36.61 7.006.00 42.00 5.39 14.721021数控刀片CCMT120408(432)-HR YBC151片 430.00 1.06 6.68 2,871.97 430.007.67 3,298.10 426.13 14.841022数控刀片CNMG090308(322)-PM YBC151片 270.00 0.51 3.21 867.65 270.003.69 996.30 128.65 14.831023数控刀片CNMG120404(431)-DF YBC151片 545.00 0.88 5.54 3,021.92 545.006.36 3,466.20 444.28 14.701024数控刀片CNMG120404(431)-WG YBC151片 410.00 0.84 5.29 2,170.05 410.006.07 2,488.70 318.65 14.681025数控刀片CNMG120408(432)-DF YBC151片 746.00 0.97 6.11 4,559.48 746.007.01 5,229.46 669.98 14.691026数控刀片CNMG120408(432)-DM YBC15片 81.00 0.76 4.79 387.88 81.005.50 445.50 57.62 14.86


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1027数控刀片CNMG120408(432)-DR YBC151片 46.00 0.83 5.23 240.57 46.006.00 276.00 35.43 14.731028数控刀片CNMG120408(432)-WG YBC15片 80.00 0.84 5.29 423.42 80.006.07 485.60 62.18 14.691029数控刀片CNMG120412(433)-DR YBC151片 180.00 0.99 6.24 1,122.82 180.007.16 1,288.80 165.98 14.781030数控刀片CNMG160612(543)-DR YBC151片 187.00 1.40 8.82 1,649.58 187.0010.13 1,894.31 244.73 14.841031数控刀片CNMG160612(543)-PM YBC151片 10.00 1.30 8.19 81.91 10.009.40 94.00 12.09 14.761032数控刀片CNMG190612(643)-DR YBC151片 66.00 1.62 10.21 673.70 66.0011.72 773.52 99.82 14.821033数控刀片DCMT070204(2(1.5)1)-HM YBC片 130.00 0.58 3.65 475.09 130.004.19 544.70 69.61 14.651034数控刀片DCMT11T304(3(2.5)1)-HF YBC1片 136.00 0.78 4.91 668.40 136.005.64 767.04 98.64 14.761035数控刀片DCMT11T304(3(2.5)1)-HM YBC片 560.00 0.89 5.61 3,140.37 560.006.44 3,606.40 466.03 14.841036数控刀片DCMT11T308(3(2.5)2)-HF YBC1片 10.00 0.78 4.91 49.15 10.005.64 56.40 7.25 14.751037数控刀片DCMT11T308(3(2.5)2)-HM YBC片 217.00 0.78 4.91 1,066.49 217.005.64 1,223.88 157.39 14.761038数控刀片DNMG110408(332)-PM YBC151片 170.00 0.82 5.17 878.34 170.005.94 1,009.80 131.46 14.971039数控刀片DNMG150404(431)-DF YBC151片 10.00 1.08 6.81 68.05 10.007.82 78.20 10.15 14.921040数控刀片DNMG150404(431)-PM YBC151片 90.00 1.08 6.81 612.45 90.007.82 703.80 91.35 14.921041数控刀片DNMG150408(432)-DF YBC151片 8.00 1.11 6.99 55.95 8.008.03 64.24 8.29 14.821042数控刀片DNMG150408(432)-PM YBC151片 561.00 1.31 8.25 4,630.61 561.009.47 5,312.67 682.06 14.731043数控刀片DNMG150412(433)-PM YBC151片 10.00 0.98 6.17 61.75 10.007.08 70.80 9.05 14.661044数控刀片DNMG150604(441)-PM YBC151片 200.00 1.02 6.43 1,285.38 200.007.38 1,476.00 190.62 14.831045数控刀片DNMG150612(443)-DR YBC151片 10.00 1.20 7.56 75.61 10.008.68 86.80 11.19 14.801046数控刀片RNMG120400 YBC151片 230.00 0.80 5.04 1,159.36 230.005.79 1,331.70 172.34 14.871047数控刀片SCMT120404(431)-HM YBC151片 160.00 0.83 5.23 836.75 160.006.00 960.00 123.25 14.731048数控刀片SCMT120404(431)-HR YBC151片 500.00 0.83 5.23 2,614.85 500.006.00 3,000.00 385.15 14.731049数控刀片SCMT120408(432)-HR YBC151片 190.00 0.83 5.23 993.64 190.006.00 1,140.00 146.36 14.731050数控刀片SNMG190616(644)-DR YBC151片 1,063.00 1.80 11.34 12,056.12 1,063.0013.02 13,840.26 1,784.14 14.801051数控刀片SNMG250924(866)-DR YBC151片 9.00 4.04 25.46 229.10 9.0029.23 263.07 33.97 14.831052数控刀片TCMT110204(2(1.5)1)-HF YBC1片 330.00 0.68 4.28 1,413.92 330.004.91 1,620.30 206.38 14.601053数控刀片TCMT110204(2(1.5)1)-HM YBC片 140.00 0.53 3.34 467.53 140.003.83 536.20 68.67 14.69


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1054数控刀片TCMT110208(2(1.5)2)-HF YBC1片 90.00 0.54 3.40 306.23 90.003.90 351.00 44.77 14.621055数控刀片TCMT110208(2(1.5)2)-HM YBC片 1,060.00 0.56 3.53 3,740.21 1,060.004.05 4,293.00 552.79 14.781056数控刀片TCMT16T304(3(2.5)1)-HM YBC片 140.00 0.71 4.47 626.30 140.005.13 718.20 91.90 14.671057数控刀片TCMT16T304(3(2.5)1)-HF YBC1片 219.00 0.70 4.41 965.92 219.005.06 1,108.14 142.22 14.721058数控刀片TCMT16T308(3(2.5)2)-52 YBC1片 170.00 0.88 5.54 942.62 170.006.36 1,081.20 138.58 14.701059数控刀片TCMT16T308(3(2.5)2)-HF YBC1片 260.00 0.74 4.66 1,212.30 260.005.35 1,391.00 178.70 14.741060数控刀片TCMT16T308(3(2.5)2)-HR YBC1片 50.00 0.70 4.41 220.53 50.005.06 253.00 32.47 14.721061数控刀片TCMT16T312(3(2.5)3)-HR YBC1片 97.00 0.67 4.22 409.50 97.004.84 469.48 59.98 14.651062数控刀片TNMG160404(331)-DF YBC151片 390.00 0.67 4.22 1,646.42 390.004.84 1,887.60 241.18 14.651063数控刀片TNMG160404(331)-PM YBC151片 190.00 0.67 4.22 802.10 190.004.84 919.60 117.50 14.651064数控刀片TNMG160408(332) YBC151片 200.00 0.67 4.22 844.32 200.004.84 968.00 123.68 14.651065数控刀片TNMG160408(332)-DF YBC151片 7.00 0.67 4.22 29.55 7.004.84 33.88 4.33 14.651066数控刀片TNMG160408(332)-DM YBC151片 250.00 0.67 4.22 1,055.40 250.004.84 1,210.00 154.60 14.651067数控刀片TNMG160408(332)-PM YBC151片 435.00 0.67 4.22 1,836.40 435.004.84 2,105.40 269.00 14.651068数控刀片TNMG160408(332)R-ZC YBC15片 200.00 0.90 5.67 1,134.16 200.006.51 1,302.00 167.84 14.801069数控刀片TNMG160412(333)-DM YBC151片 8.00 0.71 4.47 35.79 8.005.13 41.04 5.25 14.671070数控刀片TNMG160412(333)-PM YBC151片 188.00 0.67 4.22 793.66 188.004.84 909.92 116.26 14.651071数控刀片TNMG220408(432)-PM YBC151片 96.00 0.92 5.80 556.49 96.006.66 639.36 82.87 14.891072数控刀片TNMG220412(433)-PM YBC151片 888.00 1.03 6.49 5,763.03 888.007.45 6,615.60 852.57 14.791073数控刀片TNMG270616(544)-DR YBC151片 291.00 1.62 10.21 2,970.38 291.0011.72 3,410.52 440.14 14.821074数控刀片TNMG330924(666) YBC151片 10.00 2.84 17.89 178.95 10.0020.54 205.40 26.45 14.781075数控刀片TNMG330924(666)-DR YBC151片 120.00 2.98 18.78 2,253.20 120.0021.56 2,587.20 334.00 14.821076数控刀片TPGN110304(221) YBC151片 220.00 0.75 4.73 1,039.65 220.005.43 1,194.60 154.95 14.901077数控刀片TPGN110308(222) YBC151片 270.00 2.10 13.23 3,572.61 270.0015.19 4,101.30 528.69 14.801078数控刀片TPGN160408(332) YBC151片 5.00 0.70 4.41 22.05 5.005.06 25.30 3.25 14.741079数控刀片TPUN220408(432) YBC151片 5.00 0.75 4.73 23.63 5.005.43 27.15 3.52 14.901080数控刀片VBMT160404(331)-HR YBC151片 80.00 1.28 8.07 645.22 80.009.27 741.60 96.38 14.94


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1081数控刀片VBMT160408(332)-HM YBC151片 50.00 1.22 7.69 384.36 50.008.83 441.50 57.14 14.871082数控刀片VBMT160408(332)-HR YBC151片 160.00 1.24 7.81 1,250.10 160.008.97 1,435.20 185.10 14.811083数控刀片VNMG160404(331)-DF YBC151片 60.00 1.34 8.44 506.59 60.009.69 581.40 74.81 14.771084数控刀片VNMG160404(331)-PM YBC151片 215.00 1.30 8.19 1,761.11 215.009.40 2,021.00 259.89 14.761085数控刀片VNMG160408(332)-DM YBC151片 10.00 1.28 8.07 80.65 10.009.27 92.70 12.05 14.941086数控刀片VNMG160408(332)-PM YBC151片 169.00 1.55 9.77 1,650.52 169.0011.22 1,896.18 245.66 14.881087数控刀片WCMX050308R-53 YBC151片 10.00 0.56 3.53 35.29 10.004.05 40.50 5.21 14.761088数控刀片WNMG060404(331)-DF YBC151片 160.00 0.65 4.10 655.30 160.004.71 753.60 98.30 15.001089数控刀片WNMG060408(332)-DF YBC151片 178.00 0.78 4.91 874.82 178.005.64 1,003.92 129.10 14.761090数控刀片WNMG060408(332)-PM YBC15片 105.00 0.71 4.47 469.73 105.005.13 538.65 68.92 14.671091数控刀片WNMG060412(333)-PM YBC15片 167.00 0.78 4.91 820.75 167.005.64 941.88 121.13 14.761092数控刀片WNMG080404-PM YBC151片 100.00 1.10 6.93 693.10 100.007.96 796.00 102.90 14.851093数控刀片WNMG080404(431)-DF YBC151片 2.00 0.96 6.05 12.10 2.006.95 13.90 1.80 14.881094数控刀片WNMG080404(431)-DM YBC15片 260.00 0.98 6.17 1,605.47 260.007.08 1,840.80 235.33 14.661095数控刀片WNMG080408(432)-DM YBC15片 150.00 0.92 5.80 869.52 150.006.66 999.00 129.48 14.891096数控刀片WNMG080408(432)-WG YBC15片 31.00 1.08 6.81 210.96 31.007.82 242.42 31.46 14.911097数控刀片ZPFD0302MG-15R YBC151片 200.00 1.58 9.96 1,991.08 200.0011.43 2,286.00 294.92 14.811098数控刀片ZTHD0504-MG YBC151片 10.00 2.00 12.60 126.02 10.0014.47 144.70 18.68 14.821099数控刀片CNMM120412-HDR YBC152片 70.00 0.97 6.11 427.83 70.007.01 490.70 62.87 14.701100数控刀片VNMG160408(332)-PM YBC152片 430.00 1.40 8.82 3,793.16 430.0010.13 4,355.90 562.74 14.841101数控刀片DNMX110404-WG YBC152片 100.00 0.78 4.91 491.47 100.005.64 564.00 72.53 14.761102数控刀片VBMT160404(331)-HM YBC152片 50.00 1.68 10.59 529.28 50.0012.16 608.00 78.72 14.871103数控刀片SNMG250924(866)-DR YBC152片 230.00 4.36 27.47 6,318.54 230.0031.54 7,254.20 935.66 14.811104数控刀片WNMG060408(332)-WG YBC152片 169.00 0.68 4.28 724.10 169.004.91 829.79 105.69 14.601105数控刀片SNMG120412(433) YBC152片 8.00 0.92 5.80 46.37 8.006.66 53.28 6.91 14.901106数控刀片TCMT110204(2(1.5)1)-HF YBC片 270.00 0.63 3.97 1,071.79 270.004.56 1,231.20 159.41 14.871107数控刀片TNMG160412(333)-DR YBC152片 130.00 0.84 5.29 688.06 130.006.07 789.10 101.04 14.68


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1108数控刀片DNMG150612(443)-DR YBC152片 320.00 1.30 8.19 2,621.18 320.009.40 3,008.00 386.82 14.761109数控刀片TCMT16T304(3(2.5)1)-HF YBC1片 80.00 0.76 4.79 383.10 80.005.50 440.00 56.90 14.851110数控刀片DNMG150408(432)-PM YBC152片 2.00 1.26 7.94 15.88 2.009.12 18.24 2.36 14.861111数控刀片DCMT11T304(3(2.5)1)-HF YBC1片 110.00 0.86 5.42 596.07 110.006.22 684.20 88.13 14.791112数控刀片TNMG160408(332)-PM YBC152片 600.00 0.83 5.23 3,137.82 600.006.00 3,600.00 462.18 14.731113数控刀片VNMG160404(331)-PM YBC152片 38.00 1.40 8.82 335.21 38.0010.13 384.94 49.73 14.841114数控刀片DNMG150412(433)-DF YBC152片 3,013.00 1.36 8.57 25,819.00 3,013.009.84 29,647.92 3,828.92 14.831115数控刀片WNMG080408(432)-DR YBC152片 292.00 1.14 7.18 2,097.44 292.008.24 2,406.08 308.64 14.721116数控刀片DNMX150408(432)-WG YBC152片 78.00 1.40 8.82 688.06 78.0010.13 790.14 102.08 14.841117数控刀片DCMT070204(2(1.5)1)-HF YBC1片 210.00 0.74 4.66 979.17 210.005.35 1,123.50 144.33 14.741118数控刀片TNMG330924(666)-DR YBC152片 740.00 3.99 25.14 18,604.04 740.0028.86 21,356.40 2,752.36 14.791119数控刀片DNMG150412(433)-PM YBC152片 1,110.00 1.38 8.70 9,651.67 1,110.009.99 11,088.90 1,437.23 14.891120数控刀片CCMT060204(2(1.5)1)-HM YBC片 370.00 0.60 3.78 1,398.79 370.004.34 1,605.80 207.01 14.801121数控刀片CCMT060204(2(1.5)1)-HF YBC1片 170.00 0.63 3.97 674.83 170.004.56 775.20 100.37 14.871122数控刀片CCMT060208(2(1.5)2)-HF YBC1片 250.00 0.63 3.97 992.40 250.004.56 1,140.00 147.60 14.871123数控刀片CCMT09T304(3(2.5)1)-HF YBC1片 1,420.00 1.07 6.74 9,573.64 1,420.007.74 10,990.80 1,417.16 14.801124数控刀片CCMT09T308(3(2.5)2)-HM YBC片 320.00 0.87 5.48 1,754.18 320.006.29 2,012.80 258.62 14.741125数控刀片CCMT09T308(3(2.5)2)-HR YBC片 6,838.00 0.85 5.36 36,622.96 6,838.006.15 42,053.70 5,430.74 14.831126数控刀片CCMT120408(432)-HM YBC152片 30.00 1.04 6.55 196.59 30.007.52 225.60 29.01 14.761127数控刀片CCMT120408(432)-HR YBC152片 60.00 1.04 6.55 393.17 60.007.52 451.20 58.03 14.761128数控刀片CNMG090308(322)-DM YBC152片 130.00 0.60 3.78 491.47 130.004.34 564.20 72.73 14.801129数控刀片CNMG120404(431)-DF YBC152片 227.00 1.15 7.25 1,644.84 227.008.32 1,888.64 243.80 14.821130数控刀片CNMG120404(431)-DM YBC152片 718.00 0.92 5.80 4,162.10 718.006.66 4,781.88 619.78 14.891131数控刀片CNMG120408(432)-DF YBC152片 3.00 1.15 7.25 21.74 3.008.32 24.96 3.22 14.811132数控刀片CNMG120408(432)-DM YBC152片 2,380.00 1.33 8.38 19,944.88 2,380.009.62 22,895.60 2,950.72 14.791133数控刀片CNMG120408(432)-DR YBC152片 2,200.00 1.15 7.25 15,941.20 2,200.008.32 18,304.00 2,362.80 14.821134数控刀片CNMG120408(432)-PM YBC152片 1,365.00 0.95 5.99 8,170.75 1,365.006.88 9,391.20 1,220.45 14.94


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1135数控刀片CNMG120412(433)-DR YBC152片 1,702.00 1.13 7.12 12,118.24 1,702.008.17 13,905.34 1,787.10 14.751136数控刀片CNMG120412(433)-DM YBC152片 943.00 1.15 7.25 6,832.98 943.008.32 7,845.76 1,012.78 14.821137数控刀片CNMG160608(542)-DM YBC152片 574.00 1.61 10.14 5,822.89 574.0011.64 6,681.36 858.47 14.741138数控刀片CNMG160612(543)-DR YBC152片 5.00 1.54 9.70 48.52 5.0011.14 55.70 7.18 14.801139数控刀片CNMG160612(543)-DM YBC152片 180.00 1.92 12.10 2,177.59 180.0013.89 2,500.20 322.61 14.821140数控刀片CNMG190608(642)-DM YBC152片 140.00 2.00 12.60 1,764.25 140.0014.47 2,025.80 261.55 14.821141数控刀片CNMG190612(643)-DR YBC152片 36.00 2.50 15.75 567.08 36.0018.08 650.88 83.80 14.781142数控刀片DCMT11T304(3(2.5)1)-HM YBC片 300.00 1.08 6.81 2,041.50 300.007.82 2,346.00 304.50 14.921143数控刀片DCMT11T308(3(2.5)2)-HF YBC1片 470.00 0.86 5.42 2,546.84 470.006.22 2,923.40 376.56 14.791144数控刀片DCMT11T308(3(2.5)2)-HM YBC片 310.00 0.88 5.54 1,718.89 310.006.36 1,971.60 252.71 14.701145数控刀片DNMG110404(331)-DM YBC152片 90.00 1.12 7.06 635.13 90.008.11 729.90 94.77 14.921146数控刀片DNMG110404(331)-DF YBC152片 227.00 1.07 6.74 1,530.43 227.007.74 1,756.98 226.55 14.801147数控刀片DNMG110408-DF YBC152片 180.00 0.99 6.24 1,122.82 180.007.16 1,288.80 165.98 14.781148数控刀片DNMG110408(332)-DM YBC152片 230.00 1.07 6.74 1,550.66 230.007.74 1,780.20 229.54 14.801149数控刀片DNMG150404(431)-DF YBC152片 1.00 1.39 8.76 8.76 1.0010.06 10.06 1.30 14.841150数控刀片DNMG150404(431)-DM YBC152片 68.00 1.20 7.56 514.15 68.008.68 590.24 76.09 14.801151数控刀片DNMG150408(432)-DM YBC152片 1,358.00 1.32 8.32 11,294.76 1,358.009.55 12,968.90 1,674.14 14.821152数控刀片DNMG150412(433)-DM YBC152片 1,495.00 1.50 9.45 14,129.84 1,495.0010.85 16,220.75 2,090.91 14.801153数控刀片DNMG150604(441)-DM YBC152片 264.00 1.26 7.94 2,095.92 264.009.12 2,407.68 311.76 14.871154数控刀片DNMG150608(442)-DM YBC152片 4.00 1.26 7.94 31.76 4.009.12 36.48 4.72 14.861155数控刀片DNMG150612(443)-DM YBC152片 70.00 1.26 7.94 555.74 70.009.12 638.40 82.66 14.871156数控刀片DNMG150612(443)-PM YBC152片 1,035.00 1.42 8.95 9,260.46 1,035.0010.28 10,639.80 1,379.34 14.891157数控刀片DNMG150612(443)-DF YBC152片 70.00 1.27 8.00 560.15 70.009.18 642.60 82.45 14.721158数控刀片DNMM150616(444)-HDR YBC15片 7.00 1.33 8.38 58.66 7.009.62 67.34 8.68 14.801159数控刀片RCMT2507MO YBC152片 90.00 3.12 19.66 1,769.29 90.0022.57 2,031.30 262.01 14.811160数控刀片SCMT09T308(3(2.5)2)-HM YBC片 80.00 0.72 4.54 362.93 80.005.21 416.80 53.87 14.841161数控刀片SCMT120408(432)-HM YBC152片 200.00 1.08 6.81 1,361.00 200.007.82 1,564.00 203.00 14.92


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1162数控刀片SNMG120408(432)-DM YBC152片 394.00 0.97 6.11 2,408.09 394.007.01 2,761.94 353.85 14.691163数控刀片SNMG150612(543)-DM YBC152片 70.00 1.48 9.33 652.77 70.0010.71 749.70 96.93 14.851164数控刀片SNMM190624(646)-DR YBC152片 150.00 2.10 13.23 1,984.79 150.0015.19 2,278.50 293.71 14.801165数控刀片TCMT110208(2(1.5)2)-HF YBC1片 150.00 0.57 3.59 538.73 150.004.12 618.00 79.27 14.711166数控刀片TCMT16T304(3(2.5)1)-HM YBC片 90.00 0.95 5.99 538.73 90.006.88 619.20 80.47 14.941167数控刀片TCMT16T308(3(2.5)2)-HM YBC片 78.00 0.94 5.92 461.98 78.006.80 530.40 68.42 14.811168数控刀片TNMG160408(332)-DF YBC152片 416.00 0.84 5.29 2,201.80 416.006.07 2,525.12 323.32 14.681169数控刀片TNMG160408(332)-DM YBC152片 313.00 0.84 5.29 1,656.65 313.006.07 1,899.91 243.26 14.681170数控刀片TNMG160412(333)-DF YBC152片 188.00 0.81 5.10 959.50 188.005.86 1,101.68 142.18 14.821171数控刀片TNMG160412(333)-DM YBC152片 46.00 0.84 5.29 243.47 46.006.07 279.22 35.75 14.681172数控刀片TNMG220408(432)-DM YBC152片 536.00 1.08 6.81 3,647.48 536.007.82 4,191.52 544.04 14.921173数控刀片TNMG220412(433)-DM YBC152片 141.00 1.19 7.50 1,057.23 141.008.61 1,214.01 156.78 14.831174数控刀片TNMG220416(434)-DM YBC152片 46.00 1.19 7.50 344.91 46.008.61 396.06 51.15 14.831175数控刀片VBMT160408(332)-53 YBC152片 120.00 1.39 8.76 1,051.00 120.0010.06 1,207.20 156.20 14.861176数控刀片VNMG160404(331)-DF YBC152片 100.00 1.75 11.03 1,102.66 100.0012.66 1,266.00 163.34 14.811177数控刀片VNMG160408(332)-DF YBC152片 3.00 1.47 9.26 27.79 3.0010.63 31.89 4.10 14.751178数控刀片VNMG160408(332)-DM YBC152片 56.00 1.40 8.82 493.99 56.0010.13 567.28 73.29 14.841179数控刀片VNMG160412(333)-DM YBC152片 6.00 1.81 11.40 68.43 6.0013.09 78.54 10.11 14.771180数控刀片WNMG060408(332)-PM YBC15片 49.00 1.01 6.36 311.83 49.007.30 357.70 45.87 14.711181数控刀片WNMG080404(431)-DM YBC15片 410.00 1.03 6.49 2,660.86 410.007.45 3,054.50 393.64 14.791182数控刀片WNMG080408(432)-WG YBC15片 220.00 1.15 7.25 1,594.12 220.008.32 1,830.40 236.28 14.821183数控刀片WNMG080408(432)-DF YBC152片 208.00 1.19 7.50 1,559.60 208.008.61 1,790.88 231.28 14.831184数控刀片WNMG080408(432)-DM YBC15片 912.00 1.12 7.06 6,435.98 912.008.11 7,396.32 960.34 14.921185数控刀片WNMG080408(432)-PM YBC15片 3,340.00 1.21 7.62 25,464.49 3,340.008.75 29,225.00 3,760.51 14.771186数控刀片WNMG080412(433)-DF YBC152片 10.00 0.98 6.17 61.75 10.007.08 70.80 9.05 14.661187数控刀片WNMG080412(433)-DM YBC15片 6.00 1.28 8.07 48.39 6.009.27 55.62 7.23 14.941188数控刀片WNMG080412(433)-PM YBC15片 8,618.00 1.23 7.75 66,790.36 8,618.008.90 76,700.20 9,909.84 14.84


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1189数控刀片LNMN381912-R3.0-2 YBC251片 102.00 8.59 54.12 5,520.72 102.0062.13 6,337.26 816.54 14.791190数控刀片DNMG150612(443)-PM YBC251片 340.00 1.40 8.82 2,999.24 340.0010.13 3,444.20 444.96 14.841191数控刀片TNMM220416(434)-DR YBC251片 200.00 0.85 5.36 1,071.16 200.006.15 1,230.00 158.84 14.831192数控刀片CCMT060204(2(1.5)1)-HF YBC2片 1,280.00 0.68 4.28 5,484.29 1,280.004.91 6,284.80 800.51 14.601193数控刀片CCMT060204(2(1.5)1)-HM YBC片 790.00 0.68 4.28 3,384.83 790.004.91 3,878.90 494.07 14.601194数控刀片CCMT060208(2(1.5)2)-HF YBC2片 200.00 0.68 4.28 856.92 200.004.91 982.00 125.08 14.601195数控刀片CCMT060208(2(1.5)2)-HM YBC片 647.00 0.68 4.28 2,772.14 647.004.91 3,176.77 404.63 14.601196数控刀片CCMT060208(2(1.5)2)-HR YBC2片 90.00 0.68 4.28 385.61 90.004.91 441.90 56.29 14.601197数控刀片CCMT09T304(3(2.5)1)-HF YBC2片 78.00 0.81 5.10 398.09 78.005.86 457.08 58.99 14.821198数控刀片CCMT09T304(3(2.5)1)-HM YBC片 158.00 0.90 5.67 895.99 158.006.51 1,028.58 132.59 14.801199数控刀片CCMT09T308(3(2.5)2)-HF YBC2片 8.00 0.59 3.72 29.74 8.004.27 34.16 4.42 14.861200数控刀片CCMT09T308(3(2.5)2)-HM YBC片 4.00 0.89 5.61 22.43 4.006.44 25.76 3.33 14.851201数控刀片CCMT09T308(3(2.5)2)-HR YBC2片 60.00 0.90 5.67 340.25 60.006.51 390.60 50.35 14.801202数控刀片CCMT120404(431)-HF YBC251片 40.00 0.83 5.23 209.19 40.006.00 240.00 30.81 14.731203数控刀片CCMT120404(431)-HM YBC251片 330.00 1.08 6.81 2,245.65 330.007.82 2,580.60 334.95 14.921204数控刀片CCMT120408(432)-HM YBC251片 197.00 0.94 5.92 1,166.79 197.006.80 1,339.60 172.81 14.811205数控刀片CCMT120408(432)-HR YBC251片 20.00 1.08 6.81 136.10 20.007.82 156.40 20.30 14.921206数控刀片CCMT120412(433)-HM YBC251片 180.00 0.83 5.23 941.35 180.006.00 1,080.00 138.65 14.731207数控刀片CNMG090308(322)-DF YBC251片 390.00 0.51 3.21 1,253.27 390.003.69 1,439.10 185.83 14.831208数控刀片CNMG090308(322)-PM YBC251片 20.00 0.52 3.28 65.53 20.003.77 75.40 9.87 15.061209数控刀片CNMG120404(431) YBC251片 195.00 1.04 6.55 1,277.82 195.007.52 1,466.40 188.58 14.761210数控刀片CNMG120404(431)-DM YBC251片 610.00 1.00 6.30 3,843.55 610.007.23 4,410.30 566.75 14.751211数控刀片CNMG120404(431)-PM YBC251片 406.00 0.88 5.54 2,251.19 406.006.36 2,582.16 330.97 14.701212数控刀片CNMG120408(432)-WG YBC25片 97.00 0.85 5.36 519.51 97.006.15 596.55 77.04 14.831213数控刀片CNMG120408(432) YBC251片 1,028.00 0.78 4.91 5,052.31 1,028.005.64 5,797.92 745.61 14.761214数控刀片CNMG120408(432)-DF YBC251片 57.00 0.76 4.79 272.96 57.005.50 313.50 40.54 14.851215数控刀片CNMG120408(432)-DM YBC251片 170.00 1.05 6.62 1,124.70 170.007.60 1,292.00 167.30 14.88


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1216数控刀片CNMG120408(432)-DR YBC251片 514.00 0.91 5.73 2,947.17 514.006.58 3,382.12 434.95 14.761217数控刀片CNMG120408(432)-PM YBC251片 396.00 1.02 6.43 2,545.05 396.007.38 2,922.48 377.43 14.831218数控刀片CNMG120412(433) YBC251片 20.00 0.76 4.79 95.77 20.005.50 110.00 14.23 14.861219数控刀片CNMG120412(433)-DM YBC251片 3,463.00 1.05 6.62 22,910.86 3,463.007.60 26,318.80 3,407.94 14.871220数控刀片CNMG120412(433)-DR YBC251片 192.00 0.88 5.54 1,064.60 192.006.36 1,221.12 156.52 14.701221数控刀片CNMG160608(542)-DR YBC251片 86.00 1.40 8.82 758.63 86.0010.13 871.18 112.55 14.841222数控刀片CNMG160608(542)-DM YBC251片 198.00 1.40 8.82 1,746.62 198.0010.13 2,005.74 259.12 14.841223数控刀片CNMG160608(542)-PM YBC251片 117.00 1.39 8.76 1,024.72 117.0010.06 1,177.02 152.30 14.861224数控刀片CNMG160612(543)-DM YBC251片 920.00 1.75 11.03 10,144.47 920.0012.66 11,647.20 1,502.73 14.811225数控刀片CNMG160612(543)-DR YBC251片 298.00 1.70 10.71 3,192.03 298.0012.30 3,665.40 473.37 14.831226数控刀片CNMG160612(543)-PM YBC251片 540.00 1.75 11.03 5,954.36 540.0012.66 6,836.40 882.04 14.811227数控刀片CNMG160616(544)-DR YBC251片 290.00 1.24 7.81 2,265.80 290.008.97 2,601.30 335.50 14.811228数控刀片CNMG190608(642)-PM YBC251片 220.00 1.89 11.91 2,619.91 220.0013.67 3,007.40 387.49 14.791229数控刀片CNMG190612(643) YBC251片 125.00 1.62 10.21 1,275.94 125.0011.72 1,465.00 189.06 14.821230数控刀片CNMG190612(643)-DM YBC251片 84.00 1.81 11.40 957.99 84.0013.09 1,099.56 141.57 14.781231数控刀片CNMG190612(643)-DR YBC251片 910.00 2.17 13.67 12,442.43 910.0015.69 14,277.90 1,835.47 14.751232数控刀片CNMG190612(643)-PM YBC251片 4,754.00 1.89 11.91 56,613.96 4,754.0013.67 64,987.18 8,373.22 14.791233数控刀片CNMG190616(644) YBC251片 10.00 1.62 10.21 102.08 10.0011.72 117.20 15.12 14.811234数控刀片CNMG190616(644)-DR YBC251片 2,275.00 2.25 14.18 32,252.68 2,275.0016.28 37,037.00 4,784.32 14.831235数控刀片CNMG190616(644)-PM YBC251片 51.00 2.25 14.18 723.03 51.0016.28 830.28 107.25 14.831236数控刀片CNMM120412(433)-HDR YBC25片 155.00 0.71 4.47 693.41 155.005.13 795.15 101.74 14.671237数控刀片CNMM160612(543)-DR YBC251片 90.00 1.40 8.82 793.92 90.0010.13 911.70 117.78 14.841238数控刀片CNMM190612(643)-DR YBC251片 3.00 2.25 14.18 42.53 3.0016.28 48.84 6.31 14.841239数控刀片CNMM190616(644)-DR YBC251片 128.00 1.80 11.34 1,451.72 128.0013.02 1,666.56 214.84 14.801240数控刀片CPMT09T308(3(2.5)2)-HM YBC片 1.00 0.85 5.36 5.36 1.006.15 6.15 0.79 14.741241数控刀片DCMT070202(2(1.5)0)-HF YBC2片 180.00 0.85 5.36 964.04 180.006.15 1,107.00 142.96 14.831242数控刀片DCMT070204(2(1.5)1)-HF YBC2片 220.00 0.83 5.23 1,150.53 220.006.00 1,320.00 169.47 14.73


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1243数控刀片DCMT11T308(3(2.5)2)-HM YBC片 105.00 0.92 5.80 608.66 105.006.66 699.30 90.64 14.891244数控刀片DCMT11T312(3(2.5)3)-HR YBC2片 130.00 0.98 6.17 802.74 130.007.08 920.40 117.66 14.661245数控刀片DNMG110404(331)-PM YBC251片 320.00 0.91 5.73 1,834.82 320.006.58 2,105.60 270.78 14.761246数控刀片DNMG110408(332)-DM YBC251片 300.00 0.92 5.80 1,739.04 300.006.66 1,998.00 258.96 14.891247数控刀片DNMG110408(332)-PM YBC251片 408.00 0.88 5.54 2,262.28 408.006.36 2,594.88 332.60 14.701248数控刀片DNMG110412(333)-PM YBC251片 20.00 0.88 5.54 110.90 20.006.36 127.20 16.30 14.701249数控刀片DNMG150404(431)-DM YBC251片 410.00 1.35 8.51 3,487.54 410.009.77 4,005.70 518.16 14.861250数控刀片DNMG150404(431)-PM YBC251片 90.00 1.35 8.51 765.56 90.009.77 879.30 113.74 14.861251数控刀片DNMG150408(432)-DF YBC251片 25.00 0.93 5.86 146.50 25.006.73 168.25 21.75 14.851252数控刀片DNMG150408(432)-DM YBC251片 406.00 1.29 8.13 3,300.05 406.009.33 3,787.98 487.93 14.791253数控刀片DNMG150408(432)-PM YBC251片 473.00 1.12 7.06 3,337.96 473.008.11 3,836.03 498.07 14.921254数控刀片DNMG150412(433)-PM YBC251片 21.00 0.94 5.92 124.38 21.006.80 142.80 18.42 14.811255数控刀片DNMG150604(441)-DM YBC251片 500.00 0.98 6.17 3,087.45 500.007.08 3,540.00 452.55 14.661256数控刀片DNMG150604(441)-PM YBC251片 290.00 0.98 6.17 1,790.72 290.007.08 2,053.20 262.48 14.661257数控刀片DNMG150608(442)-DM YBC251片 30.00 1.02 6.43 192.81 30.007.38 221.40 28.59 14.831258数控刀片DNMG150608(442)-PM YBC251片 273.00 1.43 9.01 2,459.81 273.0010.34 2,822.82 363.01 14.761259数控刀片DNMG150612(443)-DM YBC251片 20.00 0.98 6.17 123.50 20.007.08 141.60 18.10 14.661260数控刀片DNMM150608(442)-DR YBC251片 40.00 1.14 7.18 287.32 40.008.24 329.60 42.28 14.721261数控刀片DNMM150612(443)-DR YBC251片 60.00 1.43 9.01 540.62 60.0010.34 620.40 79.78 14.761262数控刀片KNUX160405L11 YBC251片 8.00 1.26 7.94 63.51 8.009.12 72.96 9.45 14.881263数控刀片KNUX160410L11 YBC251片 134.00 1.14 7.18 962.52 134.008.24 1,104.16 141.64 14.721264数控刀片KNUX160410R12 YBC251片 160.00 1.23 7.75 1,240.02 160.008.90 1,424.00 183.98 14.841265数控刀片RCMT1204MO YBC251片 400.00 0.95 5.99 2,394.36 400.006.88 2,752.00 357.64 14.941266数控刀片RCMT1606MO YBC251片 790.00 0.99 6.24 4,927.94 790.007.16 5,656.40 728.46 14.781267数控刀片RCMX1003MO YBC251片 10.00 0.44 2.77 27.72 10.003.18 31.80 4.08 14.721268数控刀片RCMX2507MO YBC251片 730.00 3.11 19.60 14,304.93 730.0022.50 16,425.00 2,120.07 14.821269数控刀片RNGF55-B YBC251片 2,310.00 2.53 15.94 36,824.40 2,310.0018.30 42,273.00 5,448.60 14.80


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1270数控刀片RNMG120400 YBC251片 68.00 0.76 4.79 325.63 68.005.50 374.00 48.37 14.851271数控刀片SCMT09T304(3(2.5)1)-HM YBC片 490.00 0.80 5.04 2,469.94 490.005.79 2,837.10 367.16 14.871272数控刀片SCMT09T308(3(2.5)2)-HM YBC片 160.00 0.64 4.03 645.22 160.004.63 740.80 95.58 14.811273数控刀片SCMT09T308(3(2.5)2)-HR YBC2片 200.00 0.58 3.65 730.90 200.004.19 838.00 107.10 14.651274数控刀片SCMT120408(432)-HM YBC251片 130.00 0.86 5.42 704.44 130.006.22 808.60 104.16 14.791275数控刀片SCMT120408(432)-HR YBC251片 330.00 0.83 5.23 1,725.80 330.006.00 1,980.00 254.20 14.731276数控刀片SCMT120412(433)-HR YBC251片 8.00 1.08 6.81 54.44 8.007.82 62.56 8.12 14.921277数控刀片SNMG090304-PM YBC251片 600.00 0.65 4.10 2,457.36 600.004.71 2,826.00 368.64 15.001278数控刀片SNMG090308(322)-DM YBC251片 50.00 0.65 4.10 204.78 50.004.71 235.50 30.72 15.001279数控刀片SNMG090308(322)-PM YBC251片 970.00 0.55 3.47 3,361.54 970.003.98 3,860.60 499.06 14.851280数控刀片SNMG120404(431) YBC251片 300.00 0.76 4.79 1,436.61 300.005.50 1,650.00 213.39 14.851281数控刀片SNMG120404(431)-PM YBC251片 80.00 0.84 5.29 423.42 80.006.07 485.60 62.18 14.691282数控刀片SNMG120408(432) YBC251片 304.00 1.05 6.62 2,011.23 304.007.60 2,310.40 299.17 14.871283数控刀片SNMG120408(432)-DM YBC251片 680.00 0.99 6.24 4,241.77 680.007.16 4,868.80 627.03 14.781284数控刀片SNMG120408(432)-DR YBC251片 140.00 0.76 4.79 670.42 140.005.50 770.00 99.58 14.851285数控刀片SNMG120408(432)-PM YBC251片 280.00 0.87 5.48 1,534.90 280.006.29 1,761.20 226.30 14.741286数控刀片SNMG120412(433)-DR YBC251片 1,642.00 0.80 5.04 8,276.83 1,642.005.79 9,507.18 1,230.35 14.861287数控刀片SNMG120412(433)-PM YBC251片 37.00 0.80 5.04 186.51 37.005.79 214.23 27.72 14.861288数控刀片SNMG150612(543)-DR YBC251片 900.00 1.38 8.70 7,825.68 900.009.99 8,991.00 1,165.32 14.891289数控刀片SNMG150612(543)-PM YBC251片 590.00 1.68 10.59 6,245.45 590.0012.16 7,174.40 928.95 14.871290数控刀片SNMG190612(643) YBC251片 467.00 1.87 11.78 5,502.52 467.0013.52 6,313.84 811.32 14.741291数控刀片SNMG190612(643)-DR YBC251片 783.00 1.86 11.72 9,176.53 783.0013.46 10,539.18 1,362.65 14.851292数控刀片SNMG190612(643)-PM YBC251片 423.00 2.20 13.86 5,863.63 423.0015.91 6,729.93 866.30 14.771293数控刀片SNMG190616(644) YBC251片 20.00 1.62 10.21 204.15 20.0011.72 234.40 30.25 14.821294数控刀片SNMG190616(644)-DM YBC251片 160.00 1.62 10.21 1,633.20 160.0011.72 1,875.20 242.00 14.821295数控刀片SNMG190616(644)-DR YBC251片 900.00 2.25 14.18 12,759.30 900.0016.28 14,652.00 1,892.70 14.831296数控刀片SNMG190616(644)-PM YBC251片 100.00 1.62 10.21 1,020.75 100.0011.72 1,172.00 151.25 14.82


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1297数控刀片SPMR120308(422) YBC251片 10.00 0.53 3.34 33.40 10.003.83 38.30 4.90 14.671298数控刀片SPUN120308(422) YBC251片 250.00 0.40 2.52 630.10 250.002.89 722.50 92.40 14.661299数控刀片SPUN190412(633) YBC251片 280.00 0.78 4.91 1,376.12 280.005.64 1,579.20 203.08 14.761300数控刀片TCMT090204(1.8(1.5)1)-HF YBC片 500.00 0.63 3.97 1,984.80 500.004.56 2,280.00 295.20 14.871301数控刀片TCMT090204(1.8(1.5)1)-HM YB片 490.00 0.63 3.97 1,945.10 490.004.56 2,234.40 289.30 14.871302数控刀片TCMT110204(2(1.5)1)-HR YBC2片 8.00 0.54 3.40 27.22 8.003.90 31.20 3.98 14.621303数控刀片TCMT110204(2(1.5)1)-HF YBC2片 500.00 0.68 4.28 2,142.30 500.004.91 2,455.00 312.70 14.601304数控刀片TCMT110204(2(1.5)1)-HM YBC2片 270.00 0.68 4.28 1,156.84 270.004.91 1,325.70 168.86 14.601305数控刀片TCMT110208(2(1.5)2)-HM YBC2片 190.00 0.68 4.28 814.07 190.004.91 932.90 118.83 14.601306数控刀片TCMT16T304(3(2.5)1)-HF YBC2片 500.00 0.81 5.10 2,551.85 500.005.86 2,930.00 378.15 14.821307数控刀片TCMT16T304(3(2.5)1)-HM YBC片 1,035.00 0.88 5.54 5,738.87 1,035.006.36 6,582.60 843.73 14.701308数控刀片TCMT16T304(3(2.5)1)-HR YBC2片 130.00 0.70 4.41 573.38 130.005.06 657.80 84.42 14.721309数控刀片TCMT16T308(3(2.5)2)-HR YBC2片 360.00 0.87 5.48 1,973.45 360.006.29 2,264.40 290.95 14.741310数控刀片TCMT16T312(3(2.5)3)-HM YBC片 240.00 0.70 4.41 1,058.54 240.005.06 1,214.40 155.86 14.721311数控刀片TCMT16T312(3(2.5)3)-HR YBC2片 650.00 0.86 5.42 3,522.22 650.006.22 4,043.00 520.78 14.791312数控刀片TCMT220408(432) YBC251片 180.00 1.25 7.88 1,417.70 180.009.05 1,629.00 211.30 14.901313数控刀片TCMT220408(432)-HR YBC251片 1,310.00 1.12 7.06 9,244.67 1,310.008.11 10,624.10 1,379.43 14.921314数控刀片TNMG110308(222)-PM YBC251片 275.00 0.13 0.82 225.25 275.000.94 258.50 33.25 14.761315数控刀片TNMG160404(331) YBC251片 800.00 0.90 5.67 4,536.64 800.006.51 5,208.00 671.36 14.801316数控刀片TNMG160408(332) YBC251片 10.00 0.67 4.22 42.22 10.004.84 48.40 6.18 14.641317数控刀片TNMG160408(332)-PM YBC251片 230.00 0.89 5.61 1,289.79 230.006.44 1,481.20 191.41 14.841318数控刀片TNMG160412(333)-DM YBC251片 98.00 0.73 4.60 450.77 98.005.28 517.44 66.67 14.791319数控刀片TNMG160412(333)-PM YBC251片 78.00 0.72 4.54 353.85 78.005.21 406.38 52.53 14.851320数控刀片TNMG220404(431) YBC251片 980.00 0.98 6.17 6,051.40 980.007.08 6,938.40 887.00 14.661321数控刀片TNMG220408(432)-DR YBC251片 136.00 0.98 6.17 839.79 136.007.08 962.88 123.09 14.661322数控刀片TNMG220408(432)-PM YBC251片 180.00 1.23 7.75 1,395.02 180.008.90 1,602.00 206.98 14.841323数控刀片TNMG220412(433)-DR YBC251片 160.00 0.98 6.17 987.98 160.007.08 1,132.80 144.82 14.66


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1324数控刀片TNMG220412(433)-PM YBC251片 16.00 0.98 6.17 98.80 16.007.08 113.28 14.48 14.661325数控刀片TNMG270612(543) YBC251片 864.00 1.74 10.96 9,472.55 864.0012.58 10,869.12 1,396.57 14.741326数控刀片TNMG270616(544) YBC251片 1,008.00 1.73 10.90 10,987.80 1,008.0012.51 12,610.08 1,622.28 14.761327数控刀片TNMG330924(666) YBC251片 283.00 3.10 19.53 5,527.78 283.0022.42 6,344.86 817.08 14.781328数控刀片TNMM160408-DR YBC251片 420.00 0.72 4.54 1,905.37 420.005.21 2,188.20 282.83 14.841329数控刀片TNMM220408(432)-DR YBC251片 8.00 0.98 6.17 49.40 8.007.08 56.64 7.24 14.661330数控刀片TPGN160308(322) YBC251片 885.00 2.19 13.80 12,212.12 885.0015.84 14,018.40 1,806.28 14.791331数控刀片TPMR110308(222) YBC251片 250.00 0.44 2.77 693.10 250.003.18 795.00 101.90 14.701332数控刀片TPMR160304(321) YBC251片 400.00 0.68 4.28 1,713.84 400.004.91 1,964.00 250.16 14.601333数控刀片TPMR160308(322) YBC251片 270.00 0.68 4.28 1,156.84 270.004.91 1,325.70 168.86 14.601334数控刀片TPUN160304(321) YBC251片 36.00 0.67 4.22 151.98 36.004.84 174.24 22.26 14.651335数控刀片TPUN220408(432) YBC251片 400.00 1.13 7.12 2,848.00 400.008.17 3,268.00 420.00 14.751336数控刀片VBMT110204(2(1.5)1)-HF YBC2片 5.00 1.15 7.25 36.23 5.008.32 41.60 5.37 14.821337数控刀片VBMT110208(2(1.5)2)-HF YBC2片 20.00 1.15 7.25 144.92 20.008.32 166.40 21.48 14.821338数控刀片VBMT160404(331)-HM YBC251片 130.00 1.22 7.69 999.32 130.008.83 1,147.90 148.58 14.871339数控刀片VBMT160408(332)-HR YBC251片 370.00 1.47 9.26 3,427.05 370.0010.63 3,933.10 506.05 14.771340数控刀片VNMG160404(331)-DF YBC251片 598.00 1.34 8.44 5,049.03 598.009.69 5,794.62 745.59 14.771341数控刀片VNMG160404(331)-PM YBC251片 1.00 1.31 8.25 8.25 1.009.47 9.47 1.22 14.791342数控刀片VNMG160408(332)-DM YBC251片 8.00 1.39 8.76 70.07 8.0010.06 80.48 10.41 14.861343数控刀片VNMG160408(332)-PM YBC251片 150.00 1.60 10.08 1,512.21 150.0011.57 1,735.50 223.29 14.771344数控刀片VNMG160412(333)-PM YBC251片 200.00 1.28 8.07 1,613.04 200.009.27 1,854.00 240.96 14.941345数控刀片WNMG060408(332)-DM YBC25片 34.00 0.78 4.91 167.10 34.005.64 191.76 24.66 14.761346数控刀片WNMG060408(332)-DR YBC25片 60.00 0.62 3.91 234.40 60.004.49 269.40 35.00 14.931347数控刀片WNMG060408(332)-PM YBC25片 100.00 0.62 3.91 390.66 100.004.49 449.00 58.34 14.931348数控刀片WNMG080404(431)-DF YBC251片 10.00 0.88 5.54 55.45 10.006.36 63.60 8.15 14.701349数控刀片WNMG080404(431)-DM YBC25片 90.00 1.10 6.93 623.79 90.007.96 716.40 92.61 14.851350数控刀片WNMG080404(431)-PM YBC25片 285.00 0.88 5.54 1,580.27 285.006.36 1,812.60 232.33 14.70


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1351数控刀片WNMG080408(432)-DF YBC25片 50.00 0.88 5.54 277.24 50.006.36 318.00 40.76 14.701352数控刀片WNMG080408(432)-DM YBC25片 748.00 1.10 6.93 5,184.39 748.007.96 5,954.08 769.69 14.851353数控刀片WNMG080408(432)-DR YBC25片 120.00 0.88 5.54 665.38 120.006.36 763.20 97.82 14.701354数控刀片WNMG080408(432)-PM YBC25片 725.00 1.10 6.93 5,024.98 725.007.96 5,771.00 746.02 14.851355数控刀片WNMG080412(433)-DM YBC25片 2.00 0.98 6.17 12.35 2.007.08 14.16 1.81 14.661356数控刀片WNMG080412(433)-DR YBC25片 4.00 0.88 5.54 22.18 4.006.36 25.44 3.26 14.701357数控刀片WNMG080412(433)-PM YBC25片 158.00 0.93 5.86 925.85 158.006.73 1,063.34 137.49 14.851358数控刀片ZQMX3N11-1E YBC251片 440.00 0.65 4.10 1,802.06 440.004.71 2,072.40 270.34 15.001359数控刀片ZQMX4N11-1E YBC251片 80.00 0.58 3.65 292.36 80.004.19 335.20 42.84 14.651360数控刀片ZQMX5N11-1E YBC251片 10.00 0.78 4.91 49.15 10.005.64 56.40 7.25 14.751361数控刀片DNMG150604(441)R-FM YBC25片 6.00 1.26 7.94 47.63 6.009.12 54.72 7.09 14.891362数控刀片TNMG220412(433)-PM YBC252片 260.00 1.08 6.81 1,769.30 260.007.82 2,033.20 263.90 14.921363数控刀片SCMT120412(433)-HM YBC252片 11,820.00 1.14 7.18 84,903.06 11,820.008.24 97,396.80 12,493.74 14.721364数控刀片DCMT11T304(3(2.5)1)-HR YBC2片 130.00 1.07 6.74 876.46 130.007.74 1,006.20 129.74 14.801365数控刀片TCMT220408(432)-HR YBC252片 760.00 1.16 7.31 5,554.84 760.008.39 6,376.40 821.56 14.791366数控刀片CNMM250932(868)-ER YBC252片 10.00 4.58 28.86 288.58 10.0033.13 331.30 42.72 14.801367数控刀片LNGX3007BP5 YBC252片 27.00 1.00 6.30 170.12 27.007.23 195.21 25.09 14.751368数控刀片CNMG160608(542)-DR YBC252片 248.00 1.57 9.89 2,453.32 248.0011.35 2,814.80 361.48 14.731369数控刀片CNMG120416(434)-PM YBC252片 88.00 1.15 7.25 637.65 88.008.32 732.16 94.51 14.821370数控刀片TCMT110204(2(1.5)1)-HF YBC2片 8.00 0.63 3.97 31.76 8.004.56 36.48 4.72 14.861371数控刀片CNMG190624(646)-DR YBC252片 680.00 2.00 12.60 8,569.22 680.0014.47 9,839.60 1,270.38 14.821372数控刀片DNMG150412(433)-DF YBC252片 47.00 1.27 8.00 376.10 47.009.18 431.46 55.36 14.721373数控刀片SNMM150612(543)-HDR YBC25片 8.00 1.56 9.83 78.64 8.0011.29 90.32 11.68 14.851374数控刀片TNMG220416(434)-DR YBC252片 980.00 1.25 7.88 7,718.58 980.009.05 8,869.00 1,150.42 14.901375数控刀片TNMG220412(433)-DR YBC252片 138.00 1.19 7.50 1,034.74 138.008.61 1,188.18 153.44 14.831376数控刀片DNMG150412(433)-DR YBC252片 870.00 1.42 8.95 7,784.15 870.0010.28 8,943.60 1,159.45 14.901377数控刀片VNMG160404(331)-PM YBC252片 8.00 1.47 9.26 74.10 8.0010.63 85.04 10.94 14.76


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1378数控刀片TNMG220408(432)-DR YBC252片 312.00 1.13 7.12 2,221.44 312.008.17 2,549.04 327.60 14.751379数控刀片CCMT09T308(3(2.5)2)-HF YBC2片 230.00 0.78 4.91 1,130.38 230.005.64 1,297.20 166.82 14.761380数控刀片VBMT160408(332)-HR YBC252片 210.00 1.34 8.44 1,773.07 210.009.69 2,034.90 261.83 14.771381数控刀片DCMT11T308(3(2.5)2)-HR YBC2片 1,560.00 1.08 6.81 10,615.80 1,560.007.82 12,199.20 1,583.40 14.921382数控刀片CCMT060204(2(1.5)1)-HF YBC2片 80.00 0.60 3.78 302.44 80.004.34 347.20 44.76 14.801383数控刀片CCMT060204(2(1.5)1)-HM YBC片 420.00 0.75 4.73 1,984.79 420.005.43 2,280.60 295.81 14.901384数控刀片CCMT060208(2(1.5)2)-HM YBC片 480.00 0.75 4.73 2,268.34 480.005.43 2,606.40 338.06 14.901385数控刀片CCMT09T302(3(2.5)0)-HF YBC2片 60.00 0.78 4.91 294.88 60.005.64 338.40 43.52 14.761386数控刀片CCMT09T304(3(2.5)1)-HM YBC片 690.00 0.80 5.04 3,478.08 690.005.79 3,995.10 517.02 14.871387数控刀片CCMT09T308(3(2.5)2)-HR YBC2片 288.00 0.82 5.17 1,488.01 288.005.94 1,710.72 222.71 14.971388数控刀片CCMT120408(432)-HM YBC252片 340.00 1.04 6.55 2,227.99 340.007.52 2,556.80 328.81 14.761389数控刀片CNMG120404(431)-PM YBC252片 838.00 1.14 7.18 6,019.35 838.008.24 6,905.12 885.77 14.721390数控刀片CNMG120404(431)-DF YBC252片 102.00 0.93 5.86 597.70 102.006.73 686.46 88.76 14.851391数控刀片CNMG120404(431)-DM YBC252片 280.00 1.15 7.25 2,028.88 280.008.32 2,329.60 300.72 14.821392数控刀片CNMG120408(432) YBC252片 198.00 0.92 5.80 1,147.77 198.006.66 1,318.68 170.91 14.891393数控刀片CNMG120408(432)-DF YBC252片 270.00 1.15 7.25 1,956.42 270.008.32 2,246.40 289.98 14.821394数控刀片CNMG120408(432)-DR YBC252片 899.00 1.15 7.25 6,514.15 899.008.32 7,479.68 965.53 14.821395数控刀片CNMG120408(432)-PM YBC252片 3.00 1.15 7.25 21.74 3.008.32 24.96 3.22 14.811396数控刀片CNMG120408(432)-WG YBC25片 43.00 1.04 6.55 281.77 43.007.52 323.36 41.59 14.761397数控刀片CNMG120412(433)-DM YBC252片 5,710.00 1.15 7.25 41,374.66 5,710.008.32 47,507.20 6,132.54 14.821398数控刀片CNMG120412(433)-DR YBC252片 1,387.00 1.15 7.25 10,050.20 1,387.008.32 11,539.84 1,489.64 14.821399数控刀片CNMG120412(433)-PM YBC252片 210.00 1.15 7.25 1,521.66 210.008.32 1,747.20 225.54 14.821400数控刀片CNMG160612(543)-DM YBC252片 8.00 1.91 12.03 96.28 8.0013.81 110.48 14.20 14.751401数控刀片CNMG160612(543)-DR YBC252片 779.00 1.59 10.02 7,804.33 779.0011.50 8,958.50 1,154.17 14.791402数控刀片CNMG160612(543)-PM YBC252片 189.00 1.62 10.21 1,929.22 189.0011.72 2,215.08 285.86 14.821403数控刀片CNMG160616(544)-DM YBC252片 110.00 1.61 10.14 1,115.88 110.0011.64 1,280.40 164.52 14.741404数控刀片CNMG160616(544)-DR YBC252片 1,860.00 1.69 10.65 19,806.21 1,860.0012.23 22,747.80 2,941.59 14.85


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1405数控刀片CNMG190608(642)-DM YBC252片 478.00 2.48 15.63 7,469.32 478.0017.94 8,575.32 1,106.00 14.811406数控刀片CNMG190608(642)-DR YBC252片 1,264.00 2.34 14.74 18,636.54 1,264.0016.92 21,386.88 2,750.34 14.761407数控刀片CNMG190612(643)-DM YBC252片 200.00 2.50 15.75 3,150.46 200.0018.08 3,616.00 465.54 14.781408数控刀片CNMG190612(643)-DR YBC252片 253.00 2.50 15.75 3,985.33 253.0018.08 4,574.24 588.91 14.781409数控刀片CNMG190612(643)-PM YBC252片 841.00 2.50 15.75 13,247.68 841.0018.08 15,205.28 1,957.60 14.781410数控刀片CNMG190616(644)-DR YBC252片 1,148.00 2.21 13.93 15,985.90 1,148.0015.99 18,356.52 2,370.62 14.831411数控刀片CNMM120408(432)-HDR YBC25片 8.00 0.97 6.11 48.90 8.007.01 56.08 7.18 14.681412数控刀片CPMT09T308(3(2.5)2)-HM YBC片 360.00 1.35 8.51 3,062.23 360.009.77 3,517.20 454.97 14.861413数控刀片DCMT070204(2(1.5)1)-HM YBC片 188.00 0.93 5.86 1,101.64 188.006.73 1,265.24 163.60 14.851414数控刀片DCMT11T308(3(2.5)2)-HM YBC片 940.00 1.08 6.81 6,396.70 940.007.82 7,350.80 954.10 14.921415数控刀片DNMG110404(331)-DF YBC252片 40.00 0.96 6.05 241.96 40.006.95 278.00 36.04 14.901416数控刀片DNMG110408(332)-DM YBC252片 538.00 1.01 6.36 3,423.78 538.007.30 3,927.40 503.62 14.711417数控刀片DNMG110412(333)-DM YBC252片 40.00 1.12 7.06 282.28 40.008.11 324.40 42.12 14.921418数控刀片DNMG150404(431)-DM YBC252片 410.00 1.50 9.45 3,875.07 410.0010.85 4,448.50 573.43 14.801419数控刀片DNMG150404(431)-DF YBC252片 157.00 1.23 7.75 1,216.77 157.008.90 1,397.30 180.53 14.841420数控刀片DNMG150408(432)-PM YBC252片 9.00 1.50 9.45 85.06 9.0010.85 97.65 12.59 14.801421数控刀片DNMG150412(433)-DM YBC252片 3.00 1.27 8.00 24.01 3.009.18 27.54 3.53 14.701422数控刀片DNMG150604(441)-DM YBC252片 160.00 1.28 8.07 1,290.43 160.009.27 1,483.20 192.77 14.941423数控刀片DNMG150608(442)-PM YBC252片 1,158.00 1.58 9.96 11,528.35 1,158.0011.43 13,235.94 1,707.59 14.811424数控刀片DNMG150608(442)-DM YBC252片 157.00 1.58 9.96 1,563.00 157.0011.43 1,794.51 231.51 14.811425数控刀片DNMG150612(443)-DM YBC252片 1,180.00 1.97 12.41 14,647.10 1,180.0014.25 16,815.00 2,167.90 14.801426数控刀片DNMX150608(442)-WG YBC252片 10.00 1.47 9.26 92.62 10.0010.63 106.30 13.68 14.771427数控刀片SCMT09T308(3(2.5)2)-HM YBC片 1,750.00 1.02 6.43 11,247.08 1,750.007.38 12,915.00 1,667.92 14.831428数控刀片SCMT120408(432)-HR YBC252片 605.00 1.16 7.31 4,421.95 605.008.39 5,075.95 654.00 14.791429数控刀片SNMG090308(322)-DM YBC252片 207.00 0.58 3.65 756.48 207.004.19 867.33 110.85 14.651430数控刀片SNMG120404(431)-DM YBC252片 330.00 1.06 6.68 2,204.07 330.007.67 2,531.10 327.03 14.841431数控刀片SNMG120408(432)-DR YBC252片 30.00 0.96 6.05 181.47 30.006.95 208.50 27.03 14.90


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1432数控刀片SNMG120408(432)-DM YBC252片 52.00 1.12 7.06 366.96 52.008.11 421.72 54.76 14.921433数控刀片SNMG120408(432)-PM YBC252片 50.00 0.93 5.86 292.99 50.006.73 336.50 43.51 14.851434数控刀片SNMG120412(433)-DR YBC252片 290.00 1.15 7.25 2,101.34 290.008.32 2,412.80 311.46 14.821435数控刀片SNMG120416(434)-DM YBC252片 110.00 0.97 6.11 672.31 110.007.01 771.10 98.79 14.691436数控刀片SNMG150616(544)-DR YBC252片 3,772.00 1.85 11.66 43,969.07 3,772.0013.39 50,507.08 6,538.01 14.871437数控刀片SNMG190612(643)-DM YBC252片 200.00 2.10 13.23 2,646.38 200.0015.19 3,038.00 391.62 14.801438数控刀片SNMG190612(643)-DR YBC252片 675.00 2.44 15.37 10,377.59 675.0017.65 11,913.75 1,536.16 14.801439数控刀片SNMG190616(644)-DM YBC252片 233.00 2.05 12.92 3,009.61 233.0014.83 3,455.39 445.78 14.811440数控刀片SNMG190616(644)-DR YBC252片 1.00 2.50 15.75 15.75 1.0018.08 18.08 2.33 14.791441数控刀片TCMT110204(2(1.5)1)-HM YBC2片 265.00 0.63 3.97 1,051.94 265.004.56 1,208.40 156.46 14.871442数控刀片TCMT16T304(3(2.5)1)-HM YBC片 958.00 0.95 5.99 5,734.49 958.006.88 6,591.04 856.55 14.941443数控刀片TCMT16T308(3(2.5)2)-HM YBC片 698.00 0.92 5.80 4,046.17 698.006.66 4,648.68 602.51 14.891444数控刀片TNMG110308(222)-DM YBC252 片 6.00 0.54 3.40 20.42 6.003.90 23.40 2.98 14.591445数控刀片TNMG160404(331)-DM YBC252片 2,226.00 1.00 6.30 14,025.80 2,226.007.23 16,093.98 2,068.18 14.751446数控刀片TNMG160404(331)-PM YBC252片 490.00 1.00 6.30 3,087.44 490.007.23 3,542.70 455.26 14.751447数控刀片TNMG160408(332)-DF YBC252片 200.00 0.84 5.29 1,058.56 200.006.07 1,214.00 155.44 14.681448数控刀片TNMG160408(332)-DM YBC252片 461.00 1.00 6.30 2,904.71 461.007.23 3,333.03 428.32 14.751449数控刀片TNMG160408(332)-DR YBC252片 258.00 0.84 5.29 1,365.54 258.006.07 1,566.06 200.52 14.681450数控刀片TNMG160408(332)-PM YBC252片 37.00 1.15 7.25 268.10 37.008.32 307.84 39.74 14.821451数控刀片TNMG160412(333)-DM YBC252片 48.00 0.88 5.54 266.15 48.006.36 305.28 39.13 14.701452数控刀片TNMG160412(333)-DR YBC252片 257.00 0.86 5.42 1,392.63 257.006.22 1,598.54 205.91 14.791453数控刀片TNMG220408(432)-PM YBC252片 230.00 1.13 7.12 1,637.60 230.008.17 1,879.10 241.50 14.751454数控刀片TNMG220408(432)-DM YBC252片 480.00 1.35 8.51 4,082.98 480.009.77 4,689.60 606.62 14.861455数控刀片TNMG220412(433)-DM YBC252片 14.00 1.25 7.88 110.27 14.009.05 126.70 16.43 14.901456数控刀片TNMG330924(666)-DR YBC252片 578.00 3.40 21.42 12,382.55 578.0024.59 14,213.02 1,830.47 14.781457数控刀片TPMR160308(322) YBC252片 473.00 0.54 3.40 1,609.38 473.003.90 1,844.70 235.32 14.621458数控刀片VBMT160404(331)-HM YBC252片 2,355.00 1.67 10.52 24,780.49 2,355.0012.08 28,448.40 3,667.91 14.80


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1459数控刀片VNMG160404(331)-DF YBC252片 450.00 1.47 9.26 4,168.04 450.0010.63 4,783.50 615.46 14.771460数控刀片VNMG160408(332)-DM YBC252片 946.00 1.70 10.71 10,133.08 946.0012.30 11,635.80 1,502.72 14.831461数控刀片VNMG160412(333)-DM YBC252片 200.00 1.75 11.03 2,205.32 200.0012.66 2,532.00 326.68 14.811462数控刀片WNMG060408(332)-DF YBC252片 900.00 0.71 4.47 4,026.24 900.005.13 4,617.00 590.76 14.671463数控刀片WNMG060408(332)-DM YBC25片 218.00 0.72 4.54 988.98 218.005.21 1,135.78 146.80 14.841464数控刀片WNMG080404(431)-DF YBC252片 300.00 1.22 7.69 2,306.13 300.008.83 2,649.00 342.87 14.871465数控刀片WNMG080404(431)-DM YBC25片 565.00 1.21 7.62 4,307.62 565.008.75 4,943.75 636.13 14.771466数控刀片WNMG080408(432)-WG YBC25片 18.00 0.98 6.17 111.15 18.007.08 127.44 16.29 14.661467数控刀片WNMG080408(432)-DF YBC252片 61.00 1.03 6.49 395.88 61.007.45 454.45 58.57 14.791468数控刀片WNMG080408(432)-DM YBC25片 960.00 1.23 7.75 7,440.10 960.008.90 8,544.00 1,103.90 14.841469数控刀片WNMG080408(432)-PM YBC25片 2,600.00 0.99 6.24 16,218.54 2,600.007.16 18,616.00 2,397.46 14.781470数控刀片WNMG080412(433)-DF YBC252片 177.00 1.03 6.49 1,148.71 177.007.45 1,318.65 169.94 14.791471数控刀片WNMG080412(433)-DM YBC25片 1,390.00 1.10 6.93 9,634.09 1,390.007.96 11,064.40 1,430.31 14.851472数控刀片WNMG080412(433)-DR YBC252片 7,466.00 1.22 7.69 57,391.89 7,466.008.83 65,924.78 8,532.89 14.871473数控刀片WNMG080412(433)-PM YBC25片 192.00 1.21 7.62 1,463.83 192.008.75 1,680.00 216.17 14.771474数控刀片WNMG080416(434)-DM YBC25片 210.00 1.28 8.07 1,693.69 210.009.27 1,946.70 253.01 14.941475数控刀片WNMG080416(434)-DR YBC252片 1,113.00 1.32 8.32 9,257.04 1,113.009.55 10,629.15 1,372.11 14.821476数控刀片APKT11T304-PF YBC301片 380.00 1.00 6.30 2,394.34 380.007.23 2,747.40 353.06 14.751477数控刀片APKT11T304-PM YBC301片 330.00 1.17 7.37 2,432.79 330.008.46 2,791.80 359.01 14.761478数控刀片APKT11T308-PM YBC301片 364.00 0.84 5.29 1,926.58 364.006.07 2,209.48 282.90 14.681479数控刀片APKT160408-PF YBC301片 150.00 0.98 6.17 926.24 150.007.08 1,062.00 135.76 14.661480数控刀片APKT160408-PM YBC301片 360.00 1.22 7.69 2,767.36 360.008.83 3,178.80 411.44 14.871481数控刀片RCKT10T3MO-DM YBC301片 180.00 0.78 4.91 884.65 180.005.64 1,015.20 130.55 14.761482数控刀片RCKT10T3MO-PM YBC301片 930.00 0.54 3.40 3,164.33 930.003.90 3,627.00 462.67 14.621483数控刀片RCKT1204MO-DM YBC301片 290.00 1.08 6.81 1,973.45 290.007.82 2,267.80 294.35 14.921484数控刀片RCKT1606MO-DR YBC301片 450.00 1.33 8.38 3,771.09 450.009.62 4,329.00 557.91 14.791485数控刀片RCKT1906MO-DR YBC301片 17.00 1.98 12.48 212.09 17.0014.33 243.61 31.52 14.86


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1486数控刀片RCKT2006MO-DR YBC301片 310.00 1.93 12.16 3,769.82 310.0013.96 4,327.60 557.78 14.801487数控刀片RDKW10T3MO YBC301片 80.00 0.78 4.91 393.18 80.005.64 451.20 58.02 14.761488数控刀片RDKW1204MO YBC301片 120.00 0.71 4.47 536.83 120.005.13 615.60 78.77 14.671489数控刀片SEET120308PER-PF YBC301片 50.00 1.83 11.53 576.53 50.0013.24 662.00 85.47 14.821490数控刀片SEET12T3-DM YBC301片 884.00 1.18 7.44 6,572.63 884.008.54 7,549.36 976.73 14.861491数控刀片SEET12T3-DR YBC301片 2,160.00 1.18 7.44 16,059.82 2,160.008.54 18,446.40 2,386.58 14.861492数控刀片SEKN1203(42)AFTN YBC301片 205.00 0.98 6.17 1,265.85 205.007.08 1,451.40 185.55 14.661493数控刀片SEKN1204(43)AFTN YBC301片 340.00 1.20 7.56 2,570.77 340.008.68 2,951.20 380.43 14.801494数控刀片SEKN1504AFTN YBC301片 480.00 1.30 8.19 3,931.78 480.009.40 4,512.00 580.22 14.761495数控刀片SNC55 YBC301片 20.00 1.98 12.48 249.52 20.0014.33 286.60 37.08 14.861496数控刀片SPKN1203EDSKR (EDR) YBC3片 200.00 0.75 4.73 945.14 200.005.43 1,086.00 140.86 14.901497数控刀片SPKN1204EDER YBC301片 160.00 0.97 6.11 977.90 160.007.01 1,121.60 143.70 14.691498数控刀片SPKN1504EDS32PR YBC301片 900.00 0.93 5.86 5,273.82 900.006.73 6,057.00 783.18 14.851499数控刀片SPKR1204EDR YBC301片 60.00 0.74 4.66 279.76 60.005.35 321.00 41.24 14.741500数控刀片SPMT120408 YBC301片 20.00 0.67 4.22 84.43 20.004.84 96.80 12.37 14.651501数控刀片TPKN1603PDSKR(PDR) YBC30片 950.00 0.65 4.10 3,890.82 950.004.71 4,474.50 583.68 15.001502数控刀片TPKN2204PDSKR(PDR) YBC30片 600.00 0.95 5.99 3,591.54 600.006.88 4,128.00 536.46 14.941503数控刀片TPKR1603PPR YBC301片 2,190.00 0.75 4.73 10,349.28 2,190.005.43 11,891.70 1,542.42 14.901504数控刀片TPUN160308(322) YBC301片 230.00 0.65 4.10 941.99 230.004.71 1,083.30 141.31 15.001505数控刀片TPUN220408(432) YBC301片 480.00 0.90 5.67 2,721.98 480.006.51 3,124.80 402.82 14.801506数控刀片WCMX030208R-53 YBC301片 200.00 0.68 4.28 856.92 200.004.91 982.00 125.08 14.601507数控刀片WCMX06T308(3(2.5)2)R-53 YBC片 340.00 0.73 4.60 1,563.90 340.005.28 1,795.20 231.30 14.791508数控刀片WCMX080412R-53 YBC301片 490.00 1.11 6.99 3,427.06 490.008.03 3,934.70 507.64 14.811509数控刀片CNMG190616(644) YBC351片 256.00 2.13 13.42 3,435.75 256.0015.41 3,944.96 509.21 14.821510数控刀片DCMT11T304(3(2.5)1)-HM YBC片 6.00 0.78 4.91 29.49 6.005.64 33.84 4.35 14.751511数控刀片CNMG160612(543)-PM YBC351片 46.00 1.40 8.82 405.78 46.0010.13 465.98 60.20 14.841512数控刀片CNMG190608(642)-DR YBC351片 85.00 1.89 11.91 1,012.24 85.0013.67 1,161.95 149.71 14.79


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1513数控刀片CNMG120404(431)-PM YBC351片 28.00 1.51 9.51 266.40 28.0010.92 305.76 39.36 14.771514数控刀片CCMT060204(2(1.5)1)-HM YBC片 49.00 0.54 3.40 166.72 49.003.90 191.10 24.38 14.621515数控刀片CCMT09T304(3(2.5)1)-HM YBC片 200.00 0.89 5.61 1,121.56 200.006.44 1,288.00 166.44 14.841516数控刀片CCMT09T308(3(2.5)2)-HM YBC片 100.00 0.72 4.54 453.66 100.005.21 521.00 67.34 14.841517数控刀片CCMT09T308(3(2.5)2)-HR YBC片 180.00 0.72 4.54 816.59 180.005.21 937.80 121.21 14.841518数控刀片CCMT120408(432)-HR YBC351片 6.00 0.83 5.23 31.38 6.006.00 36.00 4.62 14.721519数控刀片CNMG120408(432)-DM YBC351片 70.00 0.84 5.29 370.50 70.006.07 424.90 54.40 14.681520数控刀片CNMG120408(432)-DR YBC351片 930.00 1.05 6.62 6,152.79 930.007.60 7,068.00 915.21 14.871521数控刀片CNMG120408(432)-PM YBC351片 11.00 0.88 5.54 60.99 11.006.36 69.96 8.97 14.711522数控刀片CNMG120412(433)-PM YBC351片 508.00 1.04 6.55 3,328.87 508.007.52 3,820.16 491.29 14.761523数控刀片CNMG120416(434)-PM YBC351片 196.00 0.76 4.79 938.59 196.005.50 1,078.00 139.41 14.851524数控刀片CNMG160608(542)-DM YBC351片 148.00 1.24 7.81 1,156.34 148.008.97 1,327.56 171.22 14.811525数控刀片CNMG160612(543)-DM YBC351片 80.00 1.40 8.82 705.70 80.0010.13 810.40 104.70 14.841526数控刀片CNMG160612(543)-DR YBC351片 1,653.00 1.75 11.03 18,226.97 1,653.0012.66 20,926.98 2,700.01 14.811527数控刀片CNMG160616-DM YBC351片 10.00 1.75 11.03 110.27 10.0012.66 126.60 16.33 14.811528数控刀片CNMG160616(544)-DR YBC351片 40.00 1.24 7.81 312.52 40.008.97 358.80 46.28 14.811529数控刀片CNMG190608(642)-PM YBC351片 476.00 1.62 10.21 4,858.77 476.0011.72 5,578.72 719.95 14.821530数控刀片CNMG190612(643)-DR YBC351片 9.00 2.25 14.18 127.59 9.0016.28 146.52 18.93 14.841531数控刀片CNMG190612(643)-PM YBC351片 1,907.00 2.25 14.18 27,035.54 1,907.0016.28 31,045.96 4,010.42 14.831532数控刀片CNMG190616(644)-DR YBC351片 400.00 2.25 14.18 5,670.80 400.0016.28 6,512.00 841.20 14.831533数控刀片CNMG250924(866)-DR YBC351片 6.00 4.08 25.71 154.25 6.0029.52 177.12 22.87 14.831534数控刀片CNMM120408(432)-HDR YBC35片 15.00 0.86 5.42 81.28 15.006.22 93.30 12.02 14.791535数控刀片CNMM120412(433)-HDR YBC35片 20.00 0.74 4.66 93.25 20.005.35 107.00 13.75 14.751536数控刀片CNMM190612-DR YBC351片 10.00 1.89 11.91 119.09 10.0013.67 136.70 17.61 14.791537数控刀片DCMT11T308(3(2.5)2)-HM YBC片 20.00 1.39 8.76 175.17 20.0010.06 201.20 26.03 14.861538数控刀片DNMG150408(432)-DM YBC351片 8.00 0.98 6.17 49.40 8.007.08 56.64 7.24 14.661539数控刀片DNMG150408(432)-PM YBC351片 71.00 1.35 8.51 603.94 71.009.77 693.67 89.73 14.86


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1540数控刀片DNMG150608(442)-DM YBC351片 49.00 1.97 12.41 608.23 49.0014.25 698.25 90.02 14.801541数控刀片DNMG150608(442)-PM YBC351片 61.00 2.07 13.04 795.62 61.0014.97 913.17 117.55 14.771542数控刀片DNMG150612(443)-DR YBC351片 30.00 1.02 6.43 192.81 30.007.38 221.40 28.59 14.831543数控刀片KNUX160405L11 YBC351片 760.00 1.50 9.45 7,183.06 760.0010.85 8,246.00 1,062.94 14.801544数控刀片RCKT1204MO-DM YBC351片 30.00 0.86 5.42 162.56 30.006.22 186.60 24.04 14.791545数控刀片RNMG190600(64)FN YBC351片 160.00 1.40 8.82 1,411.41 160.0010.13 1,620.80 209.39 14.841546数控刀片SNMG120408(432)-DM YBC351片 300.00 0.84 5.29 1,587.84 300.006.07 1,821.00 233.16 14.681547数控刀片SNMG120408(432)-DR YBC351片 646.00 0.87 5.48 3,541.24 646.006.29 4,063.34 522.10 14.741548数控刀片SNMG150612(543)-DR YBC351片 30.00 1.34 8.44 253.30 30.009.69 290.70 37.40 14.771549数控刀片SNMG190612(643)-PM YBC351片 5.00 1.70 10.71 53.56 5.0012.30 61.50 7.94 14.821550数控刀片SNMG190616(644)-DR YBC351片 431.00 1.70 10.71 4,616.66 431.0012.30 5,301.30 684.64 14.831551数控刀片SNMG190624(646)-DR YBC351片 70.00 2.25 14.18 992.39 70.0016.28 1,139.60 147.21 14.831552数控刀片SNMG250724(856) YBC351片 135.00 3.08 19.41 2,619.92 135.0022.28 3,007.80 387.88 14.811553数控刀片SNMM250924(866)-DR YBC351片 54.00 2.79 17.58 949.29 54.0020.18 1,089.72 140.43 14.791554数控刀片SPGN190424T36 YBC351片 430.00 1.54 9.70 4,172.46 430.0011.14 4,790.20 617.74 14.811555数控刀片SPMR120304 YBC351片 100.00 0.50 3.15 315.05 100.003.62 362.00 46.95 14.901556数控刀片SPMR120308 YBC351片 50.00 0.50 3.15 157.53 50.003.62 181.00 23.47 14.901557数控刀片SPUN190412(633) YBC351片 38.00 1.18 7.44 282.53 38.008.54 324.52 41.99 14.861558数控刀片TCMT110208(2(1.5)2)-HM YBC3片 80.00 0.46 2.90 231.87 80.003.33 266.40 34.53 14.891559数控刀片TCMT16T304(3(2.5)1)-HM YBC片 200.00 0.67 4.22 844.32 200.004.84 968.00 123.68 14.651560数控刀片TCMT16T308(3(2.5)2)-HR YBC3片 70.00 0.70 4.41 308.74 70.005.06 354.20 45.46 14.721561数控刀片TCMT16T308(3(2.5)2)-HM YBC片 100.00 0.88 5.54 554.48 100.006.36 636.00 81.52 14.701562数控刀片TNMG220404(431)-DM YBC351片 450.00 1.03 6.49 2,920.46 450.007.45 3,352.50 432.04 14.791563数控刀片TNMG220408(432)-DM YBC351片 50.00 0.98 6.17 308.75 50.007.08 354.00 45.25 14.661564数控刀片TNMG220408(432)-DR YBC351片 495.00 1.23 7.75 3,836.30 495.008.90 4,405.50 569.20 14.841565数控刀片TNMG220408(432)-PM YBC351片 180.00 1.03 6.49 1,168.18 180.007.45 1,341.00 172.82 14.791566数控刀片TNMG220412(433)-DR YBC351片 20.00 1.23 7.75 155.00 20.008.90 178.00 23.00 14.84


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1567数控刀片TNMG220412(433)-PM YBC351片 70.00 0.91 5.73 401.37 70.006.58 460.60 59.23 14.761568数控刀片TNMG270608(542)-DR YBC351片 3.00 1.74 10.96 32.89 3.0012.58 37.74 4.85 14.751569数控刀片TNMG270612(543) YBC351片 6.00 1.54 9.70 58.22 6.0011.14 66.84 8.62 14.811570数控刀片TNMG270612(543)-DR YBC351片 2,008.00 2.08 13.11 26,316.65 2,008.0015.05 30,220.40 3,903.75 14.831571数控刀片TNMG330924(666)-DR YBC351片 65.00 3.12 19.66 1,277.82 65.0022.57 1,467.05 189.23 14.811572数控刀片TNMM220408-DR YBC351片 60.00 0.98 6.17 370.49 60.007.08 424.80 54.31 14.661573数控刀片TNMM220412(433)-DR YBC351片 300.00 0.87 5.48 1,644.54 300.006.29 1,887.00 242.46 14.741574数控刀片TPMR160308(322) YBC351片 460.00 0.59 3.72 1,710.05 460.004.27 1,964.20 254.15 14.861575数控刀片VBMT160408(332)-HR YBC351片 309.00 1.28 8.07 2,492.15 309.009.27 2,864.43 372.28 14.941576数控刀片VNMG160404(331)-PM YBC351片 150.00 1.28 8.07 1,209.78 150.009.27 1,390.50 180.72 14.941577数控刀片VNMG160408(332)-PM YBC351片 1,120.00 1.60 10.08 11,291.17 1,120.0011.57 12,958.40 1,667.23 14.771578数控刀片WCMX050308R-53 YBC351片 280.00 0.66 4.16 1,164.41 280.004.78 1,338.40 173.99 14.941579数控刀片WNMG080408(432)-DM YBC35片 194.00 0.88 5.54 1,075.69 194.006.36 1,233.84 158.15 14.701580数控刀片WNMG080408(432)-DR YBC35片 6.00 0.88 5.54 33.27 6.006.36 38.16 4.89 14.701581数控刀片WNMG080412(433)-DR YBC35片 118.00 1.07 6.74 795.56 118.007.74 913.32 117.76 14.801582数控刀片WNMG080412(433)-PM YBC35片 293.00 1.10 6.93 2,030.78 293.007.96 2,332.28 301.50 14.851583数控刀片APKT11T304-PM YBC401片 200.00 1.63 10.27 2,054.10 200.0011.79 2,358.00 303.90 14.791584数控刀片APKT11T304-PR YBC401片 10.00 1.22 7.69 76.87 10.008.83 88.30 11.43 14.871585数控刀片APKT160408-PM YBC401片 300.00 1.03 6.49 1,946.97 300.007.45 2,235.00 288.03 14.791586数控刀片RCKT1204MO-DR YBC401片 25.00 0.87 5.48 137.05 25.006.29 157.25 20.20 14.741587数控刀片RCKT2006MO-DR YBC401片 120.00 2.03 12.79 1,534.90 120.0014.68 1,761.60 226.70 14.771588数控刀片CCMT09T304(3(2.5)1)-HM YBD片 200.00 0.75 4.73 945.14 200.005.43 1,086.00 140.86 14.901589数控刀片CNMA120404(431) YBD052片 289.00 0.92 5.80 1,675.28 289.006.66 1,924.74 249.46 14.891590数控刀片CNMA120408(432) YBD052片 1,056.00 1.13 7.12 7,518.72 1,056.008.17 8,627.52 1,108.80 14.751591数控刀片CNMA120412(433) YBD052片 1,230.00 0.92 5.80 7,130.06 1,230.006.66 8,191.80 1,061.74 14.891592数控刀片CNMA120416(434) YBD052片 493.00 0.97 6.11 3,013.17 493.007.01 3,455.93 442.76 14.691593数控刀片CNMA160616(544) YBD052片 160.00 1.56 9.83 1,572.70 160.0011.29 1,806.40 233.70 14.86


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1594数控刀片CNMA190612(643) YBD052片 49.00 2.04 12.85 629.84 49.0014.75 722.75 92.91 14.751595数控刀片CNMA190616(644) YBD052片 30.00 2.03 12.79 383.72 30.0014.68 440.40 56.68 14.771596数控刀片CNMG120408(432)-DM YBD052片 88.00 1.04 6.55 576.66 88.007.52 661.76 85.10 14.761597数控刀片CNMG120408(432)-DR YBD052片 1,206.00 1.08 6.81 8,206.83 1,206.007.82 9,430.92 1,224.09 14.921598数控刀片CNMG120408(432)-PM YBD052片 227.00 0.93 5.86 1,330.17 227.006.73 1,527.71 197.54 14.851599数控刀片CNMG120412(433)-DR YBD052片 20.00 1.04 6.55 131.06 20.007.52 150.40 19.34 14.761600数控刀片CNMG120412(433)-PM YBD052片 300.00 0.94 5.92 1,776.84 300.006.80 2,040.00 263.16 14.811601数控刀片DNMA150408(432) YBD052片 110.00 1.20 7.56 831.72 110.008.68 954.80 123.08 14.801602数控刀片DNMG150412(433)-PM YBD052片 284.00 1.21 7.62 2,165.24 284.008.75 2,485.00 319.76 14.771603数控刀片DNMG150608(442)-PM YBD052片 290.00 1.27 8.00 2,320.61 290.009.18 2,662.20 341.59 14.721604数控刀片SNMA120408(432) YBD052片 150.00 0.92 5.80 869.52 150.006.66 999.00 129.48 14.891605数控刀片SNMA120412(433) YBD052片 70.00 0.92 5.80 405.78 70.006.66 466.20 60.42 14.891606数控刀片SNMA120416(434) YBD052片 190.00 0.92 5.80 1,101.39 190.006.66 1,265.40 164.01 14.891607数控刀片SNMN120416(434) YBD052片 14.00 0.87 5.48 76.75 14.006.29 88.06 11.31 14.741608数控刀片TNMA160408(332) YBD052片 230.00 1.00 6.30 1,449.21 230.007.23 1,662.90 213.69 14.751609数控刀片TNMA160412(333) YBD052片 176.00 0.99 6.24 1,097.87 176.007.16 1,260.16 162.29 14.781610数控刀片TNMA220408(432) YBD052片 60.00 1.12 7.06 423.42 60.008.11 486.60 63.18 14.921611数控刀片TNMA220412(433) YBD052片 199.00 1.10 6.93 1,379.27 199.007.96 1,584.04 204.77 14.851612数控刀片TNMG160408(332)-PM YBD052片 474.00 0.86 5.42 2,568.51 474.006.22 2,948.28 379.77 14.791613数控刀片TNMG160412(333)-PM YBD052片 88.00 0.88 5.54 487.94 88.006.36 559.68 71.74 14.701614数控刀片TNMG220412(433)-PM YBD052片 190.00 1.08 6.81 1,292.95 190.007.82 1,485.80 192.85 14.921615数控刀片VNMG160408(332)-PM YBD052片 110.00 1.81 11.40 1,254.51 110.0013.09 1,439.90 185.39 14.781616数控刀片VNMG160412(333)-PM YBD052片 194.00 1.70 10.71 2,078.03 194.0012.30 2,386.20 308.17 14.831617数控刀片WNMA060408(332) YBD052片 300.00 0.89 5.61 1,682.34 300.006.44 1,932.00 249.66 14.841618数控刀片WNMA080408(432) YBD052片 1,797.00 1.23 7.75 13,926.93 1,797.008.90 15,993.30 2,066.37 14.841619数控刀片WNMA080412(433) YBD052片 127.00 1.19 7.50 952.26 127.008.61 1,093.47 141.21 14.831620数控刀片WNMG060408(332)-PM YBD05片 100.00 1.01 6.36 636.39 100.007.30 730.00 93.61 14.71


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1621数控刀片WNMG060412(333)-PM YBD05片 100.00 1.01 6.36 636.39 100.007.30 730.00 93.61 14.711622数控刀片WNMG080404(431)-PM YBD05片 200.00 1.00 6.30 1,260.18 200.007.23 1,446.00 185.82 14.751623数控刀片WNMG080408(432)-PM YBD05片 427.00 1.11 6.99 2,986.44 427.008.03 3,428.81 442.37 14.811624数控刀片WNMG080412(433)-PM YBD05片 195.00 1.28 8.07 1,572.71 195.009.27 1,807.65 234.94 14.941625数控刀片SNMA090308(322) YBD102片 600.00 0.58 3.65 2,192.70 600.004.19 2,514.00 321.30 14.651626数控刀片DNMG150412(433)-DR YBD102片 150.00 1.20 7.56 1,134.17 150.008.68 1,302.00 167.83 14.801627数控刀片CCMT09T304(3(2.5)1)-HM YBD片 180.00 0.78 4.91 884.65 180.005.64 1,015.20 130.55 14.761628数控刀片CCMT09T308(3(2.5)2)-HM YBD片 90.00 0.82 5.17 465.00 90.005.94 534.60 69.60 14.971629数控刀片CCMT09T308(3(2.5)2)-HR YBD片 90.00 0.98 6.17 555.74 90.007.08 637.20 81.46 14.661630数控刀片CCMT120404(431)-HM YBD102片 20.00 1.13 7.12 142.40 20.008.17 163.40 21.00 14.751631数控刀片CCMT120408(432)-HR YBD102片 13.00 1.04 6.55 85.19 13.007.52 97.76 12.57 14.761632数控刀片CCMT120412-HR YBD102片 410.00 1.04 6.55 2,686.69 410.007.52 3,083.20 396.51 14.761633数控刀片CNMA120404(431) YBD102片 114.00 0.97 6.11 696.76 114.007.01 799.14 102.38 14.691634数控刀片CNMA120408(432) YBD102片 1,095.00 1.14 7.18 7,865.39 1,095.008.24 9,022.80 1,157.41 14.721635数控刀片CNMA120412(433) YBD102片 70.00 0.92 5.80 405.78 70.006.66 466.20 60.42 14.891636数控刀片CNMA120416(434) YBD102片 550.00 1.13 7.12 3,916.00 550.008.17 4,493.50 577.50 14.751637数控刀片CNMA160612(543) YBD102片 106.00 1.61 10.14 1,075.31 106.0011.64 1,233.84 158.53 14.741638数控刀片CNMA160616(544) YBD102片 414.00 1.93 12.16 5,034.53 414.0013.96 5,779.44 744.91 14.801639数控刀片CNMA190612(643) YBD102片 1,120.00 2.09 13.17 14,749.17 1,120.0015.12 16,934.40 2,185.23 14.821640数控刀片CNMG120408(432)-DR YBD102片 106.00 0.94 5.92 627.82 106.006.80 720.80 92.98 14.811641数控刀片CNMG120408(432)-PM YBD102片 32.00 0.92 5.80 185.50 32.006.66 213.12 27.62 14.891642数控刀片CNMG120412(433)-DR YBD102片 171.00 0.92 5.80 991.25 171.006.66 1,138.86 147.61 14.891643数控刀片CNMG120412(433)-PM YBD102片 180.00 0.92 5.80 1,043.42 180.006.66 1,198.80 155.38 14.891644数控刀片CNMG120416(434)-PM YBD102片 3,110.00 1.15 7.25 22,535.06 3,110.008.32 25,875.20 3,340.14 14.821645数控刀片CNMG160612(543)-DR YBD102片 68.00 1.61 10.14 689.82 68.0011.64 791.52 101.70 14.741646数控刀片CNMG160612(543)-PM YBD102片 200.00 1.56 9.83 1,965.88 200.0011.29 2,258.00 292.12 14.861647数控刀片CNMG160616(544)-DR YBD102片 68.00 1.61 10.14 689.82 68.0011.64 791.52 101.70 14.74


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1648数控刀片CNMG160616(544)-PM YBD102片 50.00 1.54 9.70 485.17 50.0011.14 557.00 71.83 14.811649数控刀片CNMG190612(643)-DR YBD102片 3.00 2.20 13.86 41.59 3.0015.91 47.73 6.14 14.761650数控刀片CNMG190616(644)-DR YBD102片 150.00 2.07 13.04 1,956.44 150.0014.97 2,245.50 289.06 14.771651数控刀片CPMT09T308(3(2.5)2)-HM YBD片 650.00 0.86 5.42 3,522.22 650.006.22 4,043.00 520.78 14.791652数控刀片DCMT11T308(3(2.5)2)-HM YBD片 100.00 0.87 5.48 548.18 100.006.29 629.00 80.82 14.741653数控刀片DNMA150408 YBD102片 12,360.00 1.16 7.31 90,339.24 12,360.008.39 103,700.40 13,361.16 14.791654数控刀片DNMA150608(442) YBD102片 163.00 1.26 7.94 1,294.07 163.009.12 1,486.56 192.49 14.871655数控刀片DNMG110412(333)-PM YBD102片 150.00 0.96 6.05 907.34 150.006.95 1,042.50 135.16 14.901656数控刀片DNMG150408(432)-PM YBD102片 920.00 1.37 8.63 7,941.62 920.009.91 9,117.20 1,175.58 14.801657数控刀片DNMG150412(433)-PM YBD102片 238.00 1.20 7.56 1,799.54 238.008.68 2,065.84 266.30 14.801658数控刀片DNMG150604(441)-PM YBD102片 140.00 1.27 8.00 1,120.29 140.009.18 1,285.20 164.91 14.721659数控刀片DNMG150612(443)-DR YBD102片 360.00 1.27 8.00 2,880.76 360.009.18 3,304.80 424.04 14.721660数控刀片SCMT09T308(3(2.5)2)-HR YBD片 7.00 0.76 4.79 33.52 7.005.50 38.50 4.98 14.861661数控刀片SCMT120408(432)-HR YBD102片 190.00 1.08 6.81 1,292.95 190.007.82 1,485.80 192.85 14.921662数控刀片SCMT120412(433)-HR YBD102片 90.00 1.08 6.81 612.45 90.007.82 703.80 91.35 14.921663数控刀片SNMA120408(432) YBD102片 203.00 1.15 7.25 1,470.94 203.008.32 1,688.96 218.02 14.821664数控刀片SNMA120412 YBD102片 4.00 0.92 5.80 23.19 4.006.66 26.64 3.45 14.881665数控刀片SNMA120416(434) YBD102片 57.00 0.92 5.80 330.42 57.006.66 379.62 49.20 14.891666数控刀片SNMG120408(432)-PM YBD102片 78.00 1.04 6.55 511.13 78.007.52 586.56 75.43 14.761667数控刀片SPGN120308(422) YBD102片 260.00 0.59 3.72 966.55 260.004.27 1,110.20 143.65 14.861668数控刀片TCMT110204(2(1.5)1)-HM YBD片 1,640.00 0.60 3.78 6,200.02 1,640.004.34 7,117.60 917.58 14.801669数控刀片TCMT16T304(3(2.5)1)-HM YBD片 5.00 0.76 4.79 23.94 5.005.50 27.50 3.56 14.871670数控刀片TCMT16T308(3(2.5)2)-HR YBD1片 30.00 0.95 5.99 179.58 30.006.88 206.40 26.82 14.931671数控刀片TNMA160408(332) YBD102片 170.00 0.84 5.29 899.78 170.006.07 1,031.90 132.12 14.681672数控刀片TNMG160404(331)-PM YBD102片 14.00 0.88 5.54 77.63 14.006.36 89.04 11.41 14.701673数控刀片TNMG160408(332)-DR YBD102片 90.00 0.92 5.80 521.71 90.006.66 599.40 77.69 14.891674数控刀片TNMG160412(333)-DR YBD102片 1,058.00 0.88 5.54 5,866.40 1,058.006.36 6,728.88 862.48 14.70


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1675数控刀片TNMG220408(432)-PM YBD102片 112.00 1.19 7.50 839.79 112.008.61 964.32 124.53 14.831676数控刀片TNMG220412(433)-PM YBD102片 181.00 1.19 7.50 1,357.16 181.008.61 1,558.41 201.25 14.831677数控刀片TPGN160308(322) YBD102片 2,080.00 1.08 6.81 14,154.40 2,080.007.82 16,265.60 2,111.20 14.921678数控刀片VNMG160408(332)-PM YBD102片 8.00 1.41 8.88 71.07 8.0010.19 81.52 10.45 14.701679数控刀片WNMA060408(332) YBD102片 190.00 0.89 5.61 1,065.48 190.006.44 1,223.60 158.12 14.841680数控刀片WNMA080404(431) YBD102片 1,100.00 1.13 7.12 7,832.00 1,100.008.17 8,987.00 1,155.00 14.751681数控刀片WNMA080408(432) YBD102片 322.00 1.23 7.75 2,495.53 322.008.90 2,865.80 370.27 14.841682数控刀片WNMA080412(433) YBD102片 123.00 1.19 7.50 922.27 123.008.61 1,059.03 136.76 14.831683数控刀片WNMG060408(332)-PM YBD10片 220.00 0.69 4.35 956.47 220.004.99 1,097.80 141.33 14.781684数控刀片WNMG080408(432)-DR YBD102片 443.00 1.28 8.07 3,572.88 443.009.27 4,106.61 533.73 14.941685数控刀片WNMG080408(432)-PM YBD10片 362.00 1.06 6.68 2,417.80 362.007.67 2,776.54 358.74 14.841686数控刀片WNMG080412(433)-PM YBD10片 580.00 0.98 6.17 3,581.44 580.007.08 4,106.40 524.96 14.661687数控刀片WNMG080412(433)-DR YBD102片 200.00 1.06 6.68 1,335.80 200.007.67 1,534.00 198.20 14.841688数控刀片CCMT09T308(3(2.5)2)-HR YBD片 280.00 0.57 3.59 1,005.62 280.004.12 1,153.60 147.98 14.721689数控刀片CNMA120408(432) YBD151片 198.00 0.84 5.29 1,047.97 198.006.07 1,201.86 153.89 14.681690数控刀片CNMA120412(433) YBD151片 270.00 0.74 4.66 1,258.93 270.005.35 1,444.50 185.57 14.741691数控刀片DNMA150408(432) YBD151片 120.00 1.13 7.12 854.40 120.008.17 980.40 126.00 14.751692数控刀片SCMT09T308(3(2.5)2)-HM YBD片 30.00 0.58 3.65 109.64 30.004.19 125.70 16.06 14.651693数控刀片SCMT120408(432)-HR YBD151片 20.00 0.90 5.67 113.42 20.006.51 130.20 16.78 14.791694数控刀片SCMW09T308(3(2.5)2) YBD151片 30.00 0.57 3.59 107.75 30.004.12 123.60 15.85 14.711695数控刀片SNC55 YBD151片 20.00 1.98 12.48 249.52 20.0014.33 286.60 37.08 14.861696数控刀片SNUN120408(432) YBD151片 100.00 0.61 3.84 384.35 100.004.41 441.00 56.65 14.741697数控刀片SPMW120408(432) YBD151片 20.00 0.86 5.42 108.38 20.006.22 124.40 16.02 14.781698数控刀片TCMT090204(1.8(1.5)1)-52 YBD片 80.00 0.63 3.97 317.57 80.004.56 364.80 47.23 14.871699数控刀片TCMT090208(1.8(1.5)2)-HR YBD片 90.00 0.63 3.97 357.26 90.004.56 410.40 53.14 14.871700数控刀片TCMT110204(2(1.5)1)-52 YBD1片 100.00 0.56 3.53 352.85 100.004.05 405.00 52.15 14.781701数控刀片TCMT16T304(3(2.5)1)-HF YBD1片 150.00 1.25 7.88 1,181.42 150.009.05 1,357.50 176.08 14.90


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1702数控刀片TCMT16T304(3(2.5)1)-HM YBD片 240.00 0.70 4.41 1,058.54 240.005.06 1,214.40 155.86 14.721703数控刀片TCMT16T308(3(2.5)2)-HM YBD片 190.00 0.70 4.41 838.01 190.005.06 961.40 123.39 14.721704数控刀片TCMW16T308 YBD151片 40.00 0.70 4.41 176.42 40.005.06 202.40 25.98 14.731705数控刀片TNMA160408(332) YBD151片 20.00 0.72 4.54 90.73 20.005.21 104.20 13.47 14.851706数控刀片TPUN160308(322) YBD151片 9.00 0.50 3.15 28.35 9.003.62 32.58 4.23 14.921707数控刀片TPUN160312(323) YBD151片 100.00 0.47 2.96 296.14 100.003.40 340.00 43.86 14.811708数控刀片TPUN220408(432) YBD151片 80.00 0.75 4.73 378.06 80.005.43 434.40 56.34 14.901709数控刀片TPUN220412(433) YBD151片 170.00 0.79 4.98 846.21 170.005.72 972.40 126.19 14.911710数控刀片WNMA080412(433) YBD151片 160.00 0.92 5.80 927.49 160.006.66 1,065.60 138.11 14.891711数控刀片PNEG110512R-CM YBD152片 7.00 2.53 15.94 111.59 7.0018.30 128.10 16.51 14.801712数控刀片ONHU060408-PM YBD152片 610.00 1.66 10.46 6,380.30 610.0012.01 7,326.10 945.80 14.821713数控刀片SNMG120412(433) YBD152片 4,580.00 0.97 6.11 27,992.50 4,580.007.01 32,105.80 4,113.30 14.691714数控刀片HNGX090516-MR YBD152片 10.00 3.64 22.94 229.35 10.0026.34 263.40 34.05 14.851715数控刀片TCMT110204(2(1.5)1)-HM YBD片 1,390.00 0.75 4.73 6,568.72 1,390.005.43 7,547.70 978.98 14.901716数控刀片DNMG110408(332)-PM YBD152片 420.00 0.96 6.05 2,540.54 420.006.95 2,919.00 378.46 14.901717数控刀片TNMG220408(432)-PM YBD152片 268.00 1.11 6.99 1,874.39 268.008.03 2,152.04 277.65 14.811718数控刀片TNMG160408(332)-DR YBD152片 100.00 0.84 5.29 529.28 100.006.07 607.00 77.72 14.681719数控刀片DNMG150608(442)-PM YBD152片 90.00 2.25 14.18 1,275.93 90.0016.28 1,465.20 189.27 14.831720数控刀片VNMG160404(331)-PM YBD152片 90.00 1.40 8.82 793.92 90.0010.13 911.70 117.78 14.841721数控刀片CCMT09T304-HM YBD152片 50.00 0.79 4.98 248.89 50.005.72 286.00 37.11 14.911722数控刀片CCMT09T308(3(2.5)2)-HR YBD片 5,385.00 1.07 6.74 36,305.67 5,385.007.74 41,679.90 5,374.23 14.801723数控刀片CCMT120408(432)-HR YBD152片 260.00 1.24 7.81 2,031.41 260.008.97 2,332.20 300.79 14.811724数控刀片CNMA120408(432) YBD152片 490.00 0.96 6.05 2,963.96 490.006.95 3,405.50 441.54 14.901725数控刀片CNMA120412(433) YBD152片 21,061.00 1.14 7.18 151,281.16 21,061.008.24 173,542.64 22,261.48 14.721726数控刀片CNMA160612(543) YBD152片 283.00 1.93 12.16 3,441.48 283.0013.96 3,950.68 509.20 14.801727数控刀片CNMA160616(544) YBD152片 9,060.00 1.75 11.03 99,901.00 9,060.0012.66 114,699.60 14,798.60 14.811728数控刀片CNMA190612(643) YBD152片 280.00 2.50 15.75 4,410.64 280.0018.08 5,062.40 651.76 14.78


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1729数控刀片CNMA190616(644) YBD152片 70.00 2.14 13.48 943.87 70.0015.48 1,083.60 139.73 14.801730数控刀片CNMG120408(432)-DR YBD152片 704.00 1.13 7.12 5,012.48 704.008.17 5,751.68 739.20 14.751731数控刀片CNMG120412(433)-DR YBD152片 1,008.00 0.92 5.80 5,843.17 1,008.006.66 6,713.28 870.11 14.891732数控刀片CNMG120412(433)-PM YBD152片 9,662.00 1.11 6.99 67,576.03 9,662.008.03 77,585.86 10,009.83 14.811733数控刀片CNMG120416(434)-DR YBD152片 520.00 0.92 5.80 3,014.34 520.006.66 3,463.20 448.86 14.891734数控刀片CNMG160608(542)-PM YBD152片 540.00 1.77 11.15 6,022.40 540.0012.80 6,912.00 889.60 14.771735数控刀片CNMG160612(543)-DR YBD152片 1,094.00 1.88 11.85 12,959.20 1,094.0013.60 14,878.40 1,919.20 14.811736数控刀片CNMG160612(543)-PM YBD152片 2,310.00 1.62 10.21 23,579.33 2,310.0011.72 27,073.20 3,493.87 14.821737数控刀片CNMG160616(544)-PM YBD152片 3,010.00 1.91 12.03 36,224.45 3,010.0013.81 41,568.10 5,343.65 14.751738数控刀片CNMG190612(643)-PM YBD152片 5.00 2.00 12.60 63.01 5.0014.47 72.35 9.34 14.821739数控刀片DCMT11T308(3(2.5)2)-HR YBD片 54.00 1.01 6.36 343.65 54.007.30 394.20 50.55 14.711740数控刀片OFKT05T3-DM YBD152片 30.00 1.20 7.56 226.83 30.008.68 260.40 33.57 14.801741数控刀片SCMT09T304(3(2.5)1)-HM YBD片 80.00 0.90 5.67 453.66 80.006.51 520.80 67.14 14.801742数控刀片SCMT09T308(3(2.5)2)-HR YBD片 7.00 0.75 4.73 33.08 7.005.43 38.01 4.93 14.901743数控刀片SCMT120408(432)-HR YBD152片 100.00 1.08 6.81 680.50 100.007.82 782.00 101.50 14.921744数控刀片SCMT120412(433)-HR YBD152片 500.00 0.95 5.99 2,992.95 500.006.88 3,440.00 447.05 14.941745数控刀片SEET12T3-CR YBD152片 338.00 1.17 7.37 2,491.77 338.008.46 2,859.48 367.71 14.761746数控刀片SEET12T3-W YBD152片 40.00 1.20 7.56 302.44 40.008.68 347.20 44.76 14.801747数控刀片SEKN1204AFTN YBD152片 140.00 1.19 7.50 1,049.73 140.008.61 1,205.40 155.67 14.831748数控刀片SNMA120408(432) YBD152片 90.00 1.13 7.12 640.80 90.008.17 735.30 94.50 14.751749数控刀片SNMA120416(434) YBD152片 120.00 0.92 5.80 695.62 120.006.66 799.20 103.58 14.891750数控刀片SNMA190612(643) YBD152片 248.00 2.05 12.92 3,203.37 248.0014.83 3,677.84 474.47 14.811751数控刀片SNMG120412-PM YBD152片 8.00 0.92 5.80 46.37 8.006.66 53.28 6.91 14.901752数控刀片SNMG150612(543)-DR YBD152片 240.00 1.76 11.09 2,661.50 240.0012.73 3,055.20 393.70 14.791753数控刀片SNMG150616(544)-DR YBD152片 8.00 1.48 9.33 74.60 8.0010.71 85.68 11.08 14.851754数控刀片SNMG190612(643)-PM YBD152片 7.00 2.10 13.23 92.62 7.0015.19 106.33 13.71 14.801755数控刀片SNUN120412(433) YBD152片 30.00 0.80 5.04 151.22 30.005.79 173.70 22.48 14.87


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1756数控刀片TCMT16T308(3(2.5)2)-HM YBD片 10.00 0.92 5.80 57.97 10.006.66 66.60 8.63 14.891757数控刀片TNMA160408(332) YBD152片 3,216.00 0.96 6.05 19,453.26 3,216.006.95 22,351.20 2,897.94 14.901758数控刀片TNMA160412(333) YBD152片 40.00 0.83 5.23 209.19 40.006.00 240.00 30.81 14.731759数控刀片TNMA220404(431) YBD152片 80.00 1.62 10.21 816.60 80.0011.72 937.60 121.00 14.821760数控刀片TNMA220408(432) YBD152片 280.00 1.13 7.12 1,993.60 280.008.17 2,287.60 294.00 14.751761数控刀片TNMA220412(433) YBD152片 1,119.00 1.11 6.99 7,826.29 1,119.008.03 8,985.57 1,159.28 14.811762数控刀片TNMA220416(434) YBD152片 177.00 1.18 7.44 1,316.01 177.008.54 1,511.58 195.57 14.861763数控刀片TNMG160408(332)-PM YBD152片 1,410.00 0.91 5.73 8,084.66 1,410.006.58 9,277.80 1,193.14 14.761764数控刀片TNMG160412(333)-PM YBD152片 490.00 0.80 5.04 2,469.94 490.005.79 2,837.10 367.16 14.871765数控刀片WNMA060408(332) YBD152片 210.00 0.85 5.36 1,124.72 210.006.15 1,291.50 166.78 14.831766数控刀片WNMA080408(432) YBD152片 6,718.00 1.07 6.74 45,292.76 6,718.007.74 51,997.32 6,704.56 14.801767数控刀片WNMA080412(433) YBD152片 600.00 1.02 6.43 3,856.14 600.007.38 4,428.00 571.86 14.831768数控刀片WNMG060404(331)-DF YBD152片 350.00 0.68 4.28 1,499.61 350.004.91 1,718.50 218.89 14.601769数控刀片WNMG060408(332)-PM YBD15片 650.00 0.79 4.98 3,235.51 650.005.72 3,718.00 482.49 14.911770数控刀片WNMG080404(431)-PM YBD15片 10.00 1.28 8.07 80.65 10.009.27 92.70 12.05 14.941771数控刀片WNMG080408(432)-PM YBD15片 4.00 0.98 6.17 24.70 4.007.08 28.32 3.62 14.661772数控刀片WNMG080412(433)-DR YBD152片 4,574.00 1.22 7.69 35,160.80 4,574.008.83 40,388.42 5,227.62 14.871773数控刀片WNMG080412(433)-PM YBD15片 102.00 1.28 8.07 822.65 102.009.27 945.54 122.89 14.941774数控刀片RCKW1204(43)MO YBD252片 1,300.00 0.86 5.42 7,044.44 1,300.006.22 8,086.00 1,041.56 14.791775数控刀片LNKT2510-ZR YBD252片 440.00 3.96 24.95 10,978.70 440.0028.64 12,601.60 1,622.90 14.781776数控刀片DCMT070208(2(1.5)2)-HM YBD片 1,550.00 0.78 4.91 7,617.79 1,550.005.64 8,742.00 1,124.21 14.761777数控刀片SEET12T3-CR YBD252片 190.00 1.12 7.06 1,340.83 190.008.11 1,540.90 200.07 14.921778数控刀片TNMX180812-SG-R YBD252片 4.00 5.35 33.71 134.84 4.0038.70 154.80 19.96 14.801779数控刀片CNMG120412(433)-PM YBD252片 229.00 1.13 7.12 1,630.48 229.008.17 1,870.93 240.45 14.751780数控刀片LNE323-02 YBD252片 10.00 1.26 7.94 79.39 10.009.12 91.20 11.81 14.881781数控刀片SEET120308PER-PM YBD252片 30.00 1.40 8.82 264.64 30.0010.13 303.90 39.26 14.841782数控刀片SNMG120412-PM YBD252片 4.00 0.92 5.80 23.19 4.006.66 26.64 3.45 14.88


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1783数控刀片TPUN220412(433) YBD252片 40.00 0.75 4.73 189.03 40.005.43 217.20 28.17 14.901784数控刀片WNMG080408(432)-DM YBD25片 8.00 1.34 8.44 67.55 8.009.69 77.52 9.97 14.761785数控刀片CNEG120408(432)-NF YBG102片 228.00 1.46 9.20 2,097.44 228.0010.56 2,407.68 310.24 14.791786数控刀片WNMG080412(433)-NM YBG10片 6.00 0.88 5.54 33.27 6.006.36 38.16 4.89 14.701787数控刀片RNMG120400 YBG102片 150.00 0.77 4.85 727.76 150.005.57 835.50 107.74 14.801788数控刀片RDKW10T3MO YBG102片 150.00 1.00 6.30 945.14 150.007.23 1,084.50 139.36 14.741789数控刀片APKT11T304-PM YBG102片 10.00 0.80 5.04 50.41 10.005.79 57.90 7.49 14.861790数控刀片APKT11T308-PM YBG102片 1,474.00 1.00 6.30 9,287.53 1,474.007.23 10,657.02 1,369.49 14.751791数控刀片APKT11T316-PF YBG102片 70.00 0.89 5.61 392.55 70.006.44 450.80 58.25 14.841792数控刀片APKT160408-PM YBG102片 690.00 1.26 7.94 5,477.98 690.009.12 6,292.80 814.82 14.871793数控刀片CNEG120404(431)-NF YBG102片 20.00 1.20 7.56 151.22 20.008.68 173.60 22.38 14.801794数控刀片CNMG120404(431)-NM YBG102片 670.00 1.05 6.62 4,432.65 670.007.60 5,092.00 659.35 14.871795数控刀片CNMG120408(432)-EF YBG102片 10.00 1.05 6.62 66.16 10.007.60 76.00 9.84 14.871796数控刀片CNMG120408(432)-EM YBG102片 240.00 1.05 6.62 1,587.82 240.007.60 1,824.00 236.18 14.871797数控刀片CNMG120408(432)-NM YBG102片 1,501.00 1.05 6.62 9,930.47 1,501.007.60 11,407.60 1,477.13 14.871798数控刀片CNMG120412(433)-NM YBG102片 2,230.00 1.01 6.36 14,191.50 2,230.007.30 16,279.00 2,087.50 14.711799数控刀片CPMT09T304(32.51)-53 YBG10片 410.00 0.82 5.17 2,118.35 410.005.94 2,435.40 317.05 14.971800数控刀片OFKT05T3-DM YBG102片 6.00 1.20 7.56 45.37 6.008.68 52.08 6.71 14.791801数控刀片RCMT09T300(3/2.5) YBG102片 1,080.00 0.75 4.73 5,103.76 1,080.005.43 5,864.40 760.64 14.901802数控刀片RCMT120400 YBG102片 9,980.00 0.80 5.04 50,306.19 9,980.005.79 57,784.20 7,478.01 14.861803数控刀片RDKW0702MO-2 YBG102片 50.00 1.00 6.30 315.05 50.007.23 361.50 46.45 14.741804数控刀片SEET12T3-CF YBG102片 100.00 0.94 5.92 592.28 100.006.80 680.00 87.72 14.811805数控刀片SEKN1203AFFN YBG102片 100.00 0.78 4.91 491.47 100.005.64 564.00 72.53 14.761806数控刀片SNMG120408(432)-NM YBG102片 689.00 1.03 6.49 4,471.54 689.007.45 5,133.05 661.51 14.791807数控刀片SPGN120408(432) YBG102片 7,270.00 0.80 5.04 36,645.89 7,270.005.79 42,093.30 5,447.41 14.861808数控刀片TNMG160408(332)-PM YBG102片 62.00 0.72 4.54 281.27 62.005.21 323.02 41.75 14.841809数控刀片TPKN1603PDTKR(PDR) YBG10片 100.00 0.53 3.34 333.95 100.003.83 383.00 49.05 14.69


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1810数控刀片TPKN2204PDTKR(PDR) YBG10片 20.00 0.88 5.54 110.90 20.006.36 127.20 16.30 14.701811数控刀片VBET160404(331)-NF YBG102片 610.00 1.22 7.69 4,689.13 610.008.83 5,386.30 697.17 14.871812数控刀片VNEG160404(331)-NF YBG102片 68.00 2.22 13.99 951.18 68.0016.06 1,092.08 140.90 14.811813数控刀片VNEG160408(332)-NF YBG102片 60.00 2.50 15.75 945.14 60.0018.08 1,084.80 139.66 14.781814数控刀片WNEG080404(431)-NF YBG102片 50.00 1.36 8.57 428.46 50.009.84 492.00 63.54 14.831815数控刀片WNMG080408(432)-NM YBG10片 537.00 0.88 5.54 2,977.56 537.006.36 3,415.32 437.76 14.701816数控刀片RT16.01N-G60 YBG201片 650.00 1.28 8.07 5,242.38 650.009.27 6,025.50 783.12 14.941817数控刀片LT16.01N-8NPT YBG201片 120.00 1.22 7.69 922.45 120.008.83 1,059.60 137.15 14.871818数控刀片LT16.01W-AG60 YBG201片 130.00 1.53 9.64 1,253.25 130.0011.07 1,439.10 185.85 14.831819数控刀片RT16.01N-8NPT YBG201片 158.00 1.22 7.69 1,214.56 158.008.83 1,395.14 180.58 14.871820数控刀片RT16.01W-20UN YBG201片 10.00 1.22 7.69 76.87 10.008.83 88.30 11.43 14.871821数控刀片RT16.01W-8UN YBG201片 120.00 1.22 7.69 922.45 120.008.83 1,059.60 137.15 14.871822数控刀片RT16.01N-20UN YBG201片 130.00 1.28 8.07 1,048.48 130.009.27 1,205.10 156.62 14.941823数控刀片RT16.01N-18UN YBG201片 20.00 1.22 7.69 153.74 20.008.83 176.60 22.86 14.871824数控刀片RT16.01N-10UN YBG201片 210.00 1.52 9.58 2,011.25 210.0011.00 2,310.00 298.75 14.851825数控刀片RT16.01N-8UN YBG201片 60.00 1.22 7.69 461.23 60.008.83 529.80 68.57 14.871826数控刀片RT16.01W-18UN YBG201片 30.00 1.22 7.69 230.61 30.008.83 264.90 34.29 14.871827数控刀片RT16.01N-12W YBG201片 45.00 1.27 8.00 360.09 45.009.18 413.10 53.01 14.721828数控刀片RT16.01W-12W YBG201片 260.00 1.35 8.51 2,211.61 260.009.77 2,540.20 328.59 14.861829数控刀片LT22.01W-N60P YBG201片 130.00 3.88 24.45 3,178.18 130.0028.07 3,649.10 470.92 14.821830数控刀片LT16.01W-2.00GM YBG201片 150.00 1.53 9.64 1,446.06 150.0011.07 1,660.50 214.44 14.831831数控刀片LT22.01W-4.50GM YBG201片 10.00 1.48 9.33 93.25 10.0010.71 107.10 13.85 14.851832数控刀片RT16.01N-1.25GM YBG201片 70.00 1.22 7.69 538.10 70.008.83 618.10 80.00 14.871833数控刀片RT16.01N-1.50GM YBG201片 350.00 1.28 8.07 2,822.82 350.009.27 3,244.50 421.68 14.941834数控刀片RT16.01N-14NPT YBG201片 120.00 2.30 14.49 1,739.05 120.0016.64 1,996.80 257.75 14.821835数控刀片RT16.01N-3.00GM YBG201片 190.00 1.22 7.69 1,460.55 190.008.83 1,677.70 217.15 14.871836数控刀片RT16.01N-AG55 YBG201片 50.00 1.53 9.64 482.02 50.0011.07 553.50 71.48 14.83


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1837数控刀片RT16.01N-G55P YBG201片 680.00 1.53 9.64 6,555.47 680.0011.07 7,527.60 972.13 14.831838数控刀片RT16.01N-G60P YBG201片 430.00 1.53 9.64 4,145.37 430.0011.07 4,760.10 614.73 14.831839数控刀片RT16.01W-1.25GM YBG201片 90.00 1.53 9.64 867.64 90.0011.07 996.30 128.66 14.831840数控刀片RT16.01W-1.50GM YBG201片 190.00 1.28 8.07 1,532.39 190.009.27 1,761.30 228.91 14.941841数控刀片RT16.01W-1.75GM YBG201片 30.00 2.41 15.19 455.56 30.0017.44 523.20 67.64 14.851842数控刀片RT16.01W-14UN YBG201片 70.00 1.22 7.69 538.10 70.008.83 618.10 80.00 14.871843数控刀片RT16.01W-16UN YBG201片 79.00 1.42 8.95 706.84 79.0010.28 812.12 105.28 14.891844数控刀片RT16.01W-16W YBG201片 50.00 2.24 14.11 705.70 50.0016.20 810.00 104.30 14.781845数控刀片RT16.01W-2.00GM YBG201片 720.00 1.22 7.69 5,534.71 720.008.83 6,357.60 822.89 14.871846数控刀片RT16.01W-2.50GM YBG201片 90.00 1.56 9.83 884.65 90.0011.29 1,016.10 131.45 14.861847数控刀片RT16.01W-3.00GM YBG201片 130.00 1.28 8.07 1,048.48 130.009.27 1,205.10 156.62 14.941848数控刀片RT16.01W-A60 YBG201片 518.00 2.41 15.19 7,865.93 518.0017.44 9,033.92 1,167.99 14.851849数控刀片RT16.01W-G55P YBG201片 900.00 1.41 8.88 7,995.87 900.0010.19 9,171.00 1,175.13 14.701850数控刀片RT16.01W-G60P YBG201片 2,708.00 1.53 9.64 26,106.20 2,708.0011.07 29,977.56 3,871.36 14.831851数控刀片RT22.01N-5.50GM YBG201片 580.00 3.69 23.25 13,485.17 580.0026.69 15,480.20 1,995.03 14.791852数控刀片RT22.01N-N60P YBG201片 1,640.00 1.77 11.15 18,290.26 1,640.0012.80 20,992.00 2,701.74 14.771853数控刀片RT22.01W-4.50GM YBG201片 10.00 1.48 9.33 93.25 10.0010.71 107.10 13.85 14.851854数控刀片RT22.01W-6.00GM YBG201片 160.00 1.55 9.77 1,562.62 160.0011.22 1,795.20 232.58 14.881855数控刀片RT22.01W-N60P YBG201片 1,680.00 1.85 11.66 19,583.26 1,680.0013.39 22,495.20 2,911.94 14.871856数控刀片WCMX040208R-53 YBG201片 6.00 0.75 4.73 28.35 6.005.43 32.58 4.23 14.921857数控刀片WCMX050308R-53 YBG201片 3,066.00 0.83 5.23 16,034.26 3,066.006.00 18,396.00 2,361.74 14.731858数控刀片WCMX06T308R-53 YBG201片 360.00 0.98 6.17 2,222.96 360.007.08 2,548.80 325.84 14.661859数控刀片WCMX080412R-53 YBG201片 1,060.00 1.43 9.01 9,550.92 1,060.0010.34 10,960.40 1,409.48 14.761860数控刀片SPMT120408-HT YBG202片 44.00 0.78 4.91 216.25 44.005.64 248.16 31.91 14.761861数控刀片WCMX06T308R-53 YBG202片 604.00 0.98 6.17 3,729.64 604.007.08 4,276.32 546.68 14.661862数控刀片SEET12T3X-DM YBG202片 1,776.00 1.02 6.43 11,414.17 1,776.007.38 13,106.88 1,692.71 14.831863数控刀片SPKT1204EDR YBG202片 10.00 0.98 6.17 61.75 10.007.08 70.80 9.05 14.66


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1864数控刀片TCMT110202(2(1.5)0)-EF YBG2片 10.00 0.54 3.40 34.03 10.003.90 39.00 4.97 14.601865数控刀片APKT160416-PM YBG202片 2,487.00 1.01 6.36 15,827.02 2,487.007.30 18,155.10 2,328.08 14.711866数控刀片CNMG090308(322)-EF YBG202片 40.00 0.65 4.10 163.82 40.004.71 188.40 24.58 15.001867数控刀片DCMT11T302(3(2.5)0)-EF YBG2片 90.00 0.82 5.17 465.00 90.005.94 534.60 69.60 14.971868数控刀片DCMT070204(2(1.5)1)-EF YBG2片 430.00 0.70 4.41 1,896.56 430.005.06 2,175.80 279.24 14.721869数控刀片SCMT09T304(3(2.5)1)-EM YBG片 7.00 0.64 4.03 28.23 7.004.63 32.41 4.18 14.811870数控刀片SEET09T308PER-PM YBG202片 100.00 1.15 7.25 724.60 100.008.32 832.00 107.40 14.821871数控刀片SNMG090308(322)-EF YBG202片 30.00 0.52 3.28 98.30 30.003.77 113.10 14.80 15.061872数控刀片APKT11T316-PR YBG202片 1,585.00 0.84 5.29 8,389.09 1,585.006.07 9,620.95 1,231.86 14.681873数控刀片APMT100308PDER-DM YBG20片 10,536.00 1.28 8.07 84,974.95 10,536.009.27 97,668.72 12,693.77 14.941874数控刀片DCMT11T304(3(2.5)1)-EF YBG2片 230.00 0.98 6.17 1,420.23 230.007.08 1,628.40 208.17 14.661875数控刀片APMT160416PDER-DR YBG202片 630.00 0.95 5.99 3,771.12 630.006.88 4,334.40 563.28 14.941876数控刀片TCMT090204(1.8)1.5)1)-EF YBG片 10.00 0.77 4.85 48.52 10.005.57 55.70 7.18 14.801877数控刀片TCMT090208(1.8)(1.5)2)-EM YB片 10.00 0.77 4.85 48.52 10.005.57 55.70 7.18 14.801878数控刀片TCMT110204(2(1.5)1)-EF YBG2片 130.00 0.54 3.40 442.33 130.003.90 507.00 64.67 14.621879数控刀片CCMT09T304(3(2.5)1)-EM YBG片 1,210.00 0.90 5.67 6,861.67 1,210.006.51 7,877.10 1,015.43 14.801880数控刀片CCMT060204(2(1.5)1)-EM YBG片 570.00 0.64 4.03 2,298.58 570.004.63 2,639.10 340.52 14.811881数控刀片CCMT09T302(3(2.5)0)-EF YBG2片 400.00 0.90 5.67 2,268.32 400.006.51 2,604.00 335.68 14.801882数控刀片CCMT060202(2(1.5)0)-EF YBG2片 100.00 0.81 5.10 510.37 100.005.86 586.00 75.63 14.821883数控刀片VBMT160404(331)-EF YBG202片 480.00 1.22 7.69 3,689.81 480.008.83 4,238.40 548.59 14.871884数控刀片TCMT110204(2(1.5)1-EM YBG2片 270.00 0.68 4.28 1,156.84 270.004.91 1,325.70 168.86 14.601885数控刀片CCMT120408(432)-EM YBG202片 92.00 0.94 5.92 544.90 92.006.80 625.60 80.70 14.811886数控刀片WNMG080416(434)-EM YBG20片 354.00 1.01 6.36 2,252.82 354.007.30 2,584.20 331.38 14.711887数控刀片TNMG220408(432)-EF YBG202片 500.00 1.23 7.75 3,875.05 500.008.90 4,450.00 574.95 14.841888数控刀片TCMT090204(1.8)1.5)1)-EM YB片 110.00 0.52 3.28 360.42 110.003.77 414.70 54.28 15.061889数控刀片APKT11T304-PM YBG202片 1,160.00 1.00 6.30 7,309.04 1,160.007.23 8,386.80 1,077.76 14.751890数控刀片APKT11T304-PR YBG202片 3.00 0.80 5.04 15.12 3.005.79 17.37 2.25 14.88


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1891数控刀片APKT11T308-PF YBG202片 280.00 0.84 5.29 1,481.98 280.006.07 1,699.60 217.62 14.681892数控刀片APKT11T308-PM YBG202片 2,386.00 1.00 6.30 15,033.95 2,386.007.23 17,250.78 2,216.83 14.751893数控刀片APKT11T312-PF YBG202片 30.00 1.79 11.28 338.36 30.0012.95 388.50 50.14 14.821894数控刀片APKT11T312-PM YBG202片 1,130.00 0.99 6.24 7,048.83 1,130.007.16 8,090.80 1,041.97 14.781895数控刀片APKT11T316-PF YBG202片 620.00 1.18 7.44 4,609.76 620.008.54 5,294.80 685.04 14.861896数控刀片APKT160408-PF YBG202片 1,598.00 0.98 6.17 9,867.49 1,598.007.08 11,313.84 1,446.35 14.661897数控刀片APMT100320PDER-DM YBG20片 30.00 2.42 15.25 457.45 30.0017.51 525.30 67.85 14.831898数控刀片APMT1135PDR YBG202片 430.00 1.00 6.30 2,709.39 430.007.23 3,108.90 399.51 14.751899数控刀片APMT160408PDER YBG202片 1,047.00 1.13 7.12 7,454.64 1,047.008.17 8,553.99 1,099.35 14.751900数控刀片APMT160432-PM YBG202片 30.00 0.90 5.67 170.12 30.006.51 195.30 25.18 14.801901数控刀片CCMT060202(2(1.5)0)-HF YBG2片 190.00 0.54 3.40 646.48 190.003.90 741.00 94.52 14.621902数控刀片CCMT060204(2(1.5)1)-EF YBG2片 730.00 0.62 3.91 2,851.82 730.004.49 3,277.70 425.88 14.931903数控刀片CCMT09T302(3(2.5)0)-HF YBG2片 467.00 0.72 4.54 2,118.59 467.005.21 2,433.07 314.48 14.841904数控刀片CCMT09T304(3(2.5)1)-EF YBG2片 350.00 0.76 4.79 1,676.05 350.005.50 1,925.00 248.95 14.851905数控刀片CCMT09T304(3(2.5)1)-HM YBG片 1,006.00 0.90 5.67 5,704.82 1,006.006.51 6,549.06 844.24 14.801906数控刀片CCMT09T308(3(2.5)2)-EF YBG2片 148.00 0.72 4.54 671.42 148.005.21 771.08 99.66 14.841907数控刀片CCMT09T308(3(2.5)2)-EM YBG片 906.00 0.83 5.23 4,738.11 906.006.00 5,436.00 697.89 14.731908数控刀片CCMT09T308(3(2.5)2)-HM YBG片 769.00 0.74 4.66 3,585.62 769.005.35 4,114.15 528.53 14.741909数控刀片CNMG120404(431)-EM YBG202片 260.00 0.84 5.29 1,376.13 260.006.07 1,578.20 202.07 14.681910数控刀片CNMG120408(432)-DM YBG202片 480.00 1.05 6.62 3,175.63 480.007.60 3,648.00 472.37 14.871911数控刀片CNMG120408(432)-DR YBG202片 170.00 0.88 5.54 942.62 170.006.36 1,081.20 138.58 14.701912数控刀片CNMG120408(432)-EF YBG202片 484.00 0.96 6.05 2,927.67 484.006.95 3,363.80 436.13 14.901913数控刀片CNMG120408(432)-EM YBG202片 1,795.00 1.05 6.62 11,875.54 1,795.007.60 13,642.00 1,766.46 14.871914数控刀片CNMG120412(433)-EM YBG202片 91.00 0.87 5.48 498.84 91.006.29 572.39 73.55 14.741915数控刀片CNMG160612(543)-EM YBG202片 200.00 1.41 8.88 1,776.86 200.0010.19 2,038.00 261.14 14.701916数控刀片CNMG190612(643)-DR YBG202片 2.00 1.83 11.53 23.06 2.0013.24 26.48 3.42 14.831917数控刀片CPMT060204(2(1.5)1)-(53)HF Y片 120.00 0.68 4.28 514.15 120.004.91 589.20 75.05 14.60


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1918数控刀片DCMT070202(2(1.5)0)-HF YBG2片 50.00 0.68 4.28 214.23 50.004.91 245.50 31.27 14.601919数控刀片DCMT070204(2(1.5)1)-HM YBG片 250.00 0.85 5.36 1,338.95 250.006.15 1,537.50 198.55 14.831920数控刀片DCMT11T304(3(2.5)1)-HF YBG2片 280.00 0.98 6.17 1,728.97 280.007.08 1,982.40 253.43 14.661921数控刀片DCMT11T308(3(2.5)2)-HM YBG片 108.00 0.81 5.10 551.20 108.005.86 632.88 81.68 14.821922数控刀片DNMG110408(332)-EM YBG202片 770.00 0.99 6.24 4,803.18 770.007.16 5,513.20 710.02 14.781923数控刀片DNMG150404(431)-EF YBG202片 812.00 1.35 8.51 6,907.03 812.009.77 7,933.24 1,026.21 14.861924数控刀片DNMG150404(431)-EM YBG202片 586.00 1.13 7.12 4,172.32 586.008.17 4,787.62 615.30 14.751925数控刀片OFKR0704-DF YBG202片 30.00 2.08 13.11 393.18 30.0015.05 451.50 58.32 14.831926数控刀片OFKR0704-DM YBG202片 630.00 2.16 13.61 8,574.24 630.0015.63 9,846.90 1,272.66 14.841927数控刀片OFKT05T3-DM YBG202片 280.00 1.50 9.45 2,646.39 280.0010.85 3,038.00 391.61 14.801928数控刀片RCKT10T3MO-DM YBG202片 190.00 0.65 4.10 778.16 190.004.71 894.90 116.74 15.001929数控刀片RCKT10T3MO-PM YBG202片 20.00 0.93 5.86 117.20 20.006.73 134.60 17.40 14.851930数控刀片RCKT1204MO-DR YBG202片 60.00 0.93 5.86 351.59 60.006.73 403.80 52.21 14.851931数控刀片RCKT1606MO-DR YBG202片 940.00 1.43 9.01 8,469.68 940.0010.34 9,719.60 1,249.92 14.761932数控刀片RDKT1204MO YBG202片 130.00 0.83 5.23 679.86 130.006.00 780.00 100.14 14.731933数控刀片RDKW0803MO YBG202片 230.00 0.58 3.65 840.54 230.004.19 963.70 123.16 14.651934数控刀片RDKW1003MO-1 YBG202片 500.00 1.35 8.51 4,253.10 500.009.77 4,885.00 631.90 14.861935数控刀片RDKW10T3MO YBG202片 500.00 0.78 4.91 2,457.35 500.005.64 2,820.00 362.65 14.761936数控刀片RDKW1204MO YBG202片 760.00 0.87 5.48 4,166.17 760.006.29 4,780.40 614.23 14.741937数控刀片ROHX1203 YBG202片 300.00 1.83 11.53 3,459.18 300.0013.24 3,972.00 512.82 14.821938数控刀片SEET120308PER-PF YBG202片 230.00 1.18 7.44 1,710.07 230.008.54 1,964.20 254.13 14.861939数控刀片SEET120308(422)PER-PM YBG片 753.00 1.28 8.07 6,073.10 753.009.27 6,980.31 907.21 14.941940数控刀片SEET120308PER-PR YBG202片 590.00 1.18 7.44 4,386.71 590.008.54 5,038.60 651.89 14.861941数控刀片SEET12T3-CM YBG202片 550.00 1.06 6.68 3,673.45 550.007.67 4,218.50 545.05 14.841942数控刀片SEET12T3-CR YBG202片 95.00 0.96 6.05 574.65 95.006.95 660.25 85.60 14.901943数控刀片SEET12T3-DF YBG202片 80.00 0.94 5.92 473.82 80.006.80 544.00 70.18 14.811944数控刀片SEET12T3-DM YBG202片 4.00 0.99 6.24 24.95 4.007.16 28.64 3.69 14.79


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1945数控刀片SEET12T3-EM YBG202片 1,062.00 1.18 7.44 7,896.08 1,062.008.54 9,069.48 1,173.40 14.861946数控刀片SEET12T3-W YBG202片 30.00 1.18 7.44 223.05 30.008.54 256.20 33.15 14.861947数控刀片SEKN1203AFTN YBG202片 340.00 0.81 5.10 1,735.26 340.005.86 1,992.40 257.14 14.821948数控刀片SEKR1203(42)AFN YBG202片 690.00 0.84 5.29 3,652.03 690.006.07 4,188.30 536.27 14.681949数控刀片SNMG120408(432)-EF YBG202片 4.00 1.05 6.62 26.46 4.007.60 30.40 3.94 14.891950数控刀片SNMG120408(432)-EM YBG202片 1.00 0.88 5.54 5.54 1.006.36 6.36 0.82 14.801951数控刀片SNMG120412(433)-EF YBG202片 20.00 1.05 6.62 132.32 20.007.60 152.00 19.68 14.871952数控刀片SNMG120412(433)-EM YBG202片 53.00 1.05 6.62 350.64 53.007.60 402.80 52.16 14.881953数控刀片SNMG190612(643)-DR YBG202片 10.00 2.25 14.18 141.77 10.0016.28 162.80 21.03 14.831954数控刀片SNMG190616(644)-DR YBG202片 1,131.00 2.14 13.48 15,250.29 1,131.0015.48 17,507.88 2,257.59 14.801955数控刀片SPKN1203EDSKR YBG202片 500.00 0.75 4.73 2,362.85 500.005.43 2,715.00 352.15 14.901956数控刀片SPMT09T308(3(2.5)2)-HT YBG2片 599.00 1.38 8.70 5,208.42 599.009.99 5,984.01 775.59 14.891957数控刀片TCMT110204(2(1.5)1)-HM YBG片 20.00 0.53 3.34 66.79 20.003.83 76.60 9.81 14.691958数控刀片TCMT16T304(3(2.5)1)-EF YBG2片 280.00 0.70 4.41 1,234.97 280.005.06 1,416.80 181.83 14.721959数控刀片TCMT16T308(3(2.5)2)-EM YBG片 439.00 0.72 4.54 1,991.57 439.005.21 2,287.19 295.62 14.841960数控刀片TNMG160404(331)-EF YBG202片 508.00 0.90 5.67 2,880.77 508.006.51 3,307.08 426.31 14.801961数控刀片TNMG160404(331)-EM YBG202片 134.00 0.76 4.79 641.69 134.005.50 737.00 95.31 14.851962数控刀片TNMG160408(332)-DR YBG202片 170.00 0.73 4.60 781.95 170.005.28 897.60 115.65 14.791963数控刀片TNMG160408(332)-EM YBG202片 577.00 0.90 5.67 3,272.05 577.006.51 3,756.27 484.22 14.801964数控刀片TNMG160412(333)-EM YBG202片 50.00 0.72 4.54 226.83 50.005.21 260.50 33.67 14.841965数控刀片TNMG220408(432)-EM YBG202片 545.00 1.09 6.87 3,743.06 545.007.89 4,300.05 556.99 14.881966数控刀片TNMX180812-SG-R YBG202片 150.00 5.52 34.78 5,217.15 150.0039.93 5,989.50 772.35 14.801967数控刀片TPKN1603PDSKR(PDR) YBG20片 810.00 0.65 4.10 3,317.44 810.004.71 3,815.10 497.66 15.001968数控刀片TPKN2204(43)PDSKR(PDR) YB片 1,990.00 0.95 5.99 11,911.94 1,990.006.88 13,691.20 1,779.26 14.941969数控刀片VBMT160404(331)-53 YBG202片 150.00 1.53 9.64 1,446.06 150.0011.07 1,660.50 214.44 14.831970数控刀片VBMT160408(332)-HM YBG202片 580.00 1.33 8.38 4,860.52 580.009.62 5,579.60 719.08 14.791971数控刀片VNMG160404(331)-EF YBG202片 300.00 1.34 8.44 2,532.96 300.009.69 2,907.00 374.04 14.77


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1972数控刀片VNMG160404(331)-EM YBG202片 920.00 1.54 9.70 8,927.13 920.0011.14 10,248.80 1,321.67 14.811973数控刀片VNMG160408(332)-EF YBG202片 221.00 1.61 10.14 2,241.91 221.0011.64 2,572.44 330.53 14.741974数控刀片VNMG160408(332)-EM YBG202片 52.00 1.32 8.32 432.49 52.009.55 496.60 64.11 14.821975数控刀片WCMX030208R-PG YBG202片 860.00 0.60 3.78 3,251.23 860.004.34 3,732.40 481.17 14.801976数控刀片WCMX040208R-PG YBG202片 180.00 0.63 3.97 714.53 180.004.56 820.80 106.27 14.871977数控刀片WCMX050308R-PG YBG202片 180.00 0.83 5.23 941.35 180.006.00 1,080.00 138.65 14.731978数控刀片WCMX06T308R-PG YBG202片 726.00 0.98 6.17 4,482.98 726.007.08 5,140.08 657.10 14.661979数控刀片WCMX080412R-PG YBG202片 30.00 1.28 8.07 241.96 30.009.27 278.10 36.14 14.941980数控刀片WNMG080404(431)-EF YBG202片 410.00 1.02 6.43 2,635.03 410.007.38 3,025.80 390.77 14.831981数控刀片WNMG080404(431)-EM YBG20片 164.00 0.88 5.54 909.35 164.006.36 1,043.04 133.69 14.701982数控刀片WNMG080408(432)-EF YBG202片 250.00 1.05 6.62 1,653.98 250.007.60 1,900.00 246.02 14.871983数控刀片WNMG080408(432)-EM YBG20片 1,011.00 1.04 6.55 6,624.98 1,011.007.52 7,602.72 977.74 14.761984数控刀片WNMG080412(433)-EM YBG20片 444.00 1.19 7.50 3,329.16 444.008.61 3,822.84 493.68 14.831985数控刀片ZPED02502-MG YBG202片 170.00 2.00 12.60 2,142.31 170.0014.47 2,459.90 317.59 14.821986数控刀片ZPFD0302-MG YBG202片 126.00 1.70 10.71 1,349.65 126.0012.30 1,549.80 200.15 14.831987数控刀片ZPGD0402-MG YBG202片 430.00 1.76 11.09 4,768.53 430.0012.73 5,473.90 705.37 14.791988数控刀片ZPHD0503-MG YBG202片 50.00 2.12 13.36 667.90 50.0015.34 767.00 99.10 14.841989数控刀片ZRED025-MG YBG202片 10.00 1.60 10.08 100.81 10.0011.57 115.70 14.89 14.771990数控刀片ZRFD03-MG YBG202片 228.00 1.62 10.21 2,327.31 228.0011.72 2,672.16 344.85 14.821991数控刀片ZRGD04-MG YBG202片 1,230.00 2.03 12.79 15,732.68 1,230.0014.68 18,056.40 2,323.72 14.771992数控刀片ZRHD05-MG YBG202片 108.00 2.20 13.86 1,497.10 108.0015.91 1,718.28 221.18 14.771993数控刀片ZRKD06-MG YBG202片 1,440.00 2.40 15.12 21,775.97 1,440.0017.36 24,998.40 3,222.43 14.801994数控刀片ZTED02503-MG YBG202片 180.00 1.60 10.08 1,814.65 180.0011.57 2,082.60 267.95 14.771995数控刀片ZTFD0303-MG YBG202片 584.00 1.91 12.03 7,028.26 584.0013.81 8,065.04 1,036.78 14.751996数控刀片ZTGD0404-MG YBG202片 238.00 1.99 12.54 2,984.23 238.0014.40 3,427.20 442.97 14.841997数控刀片ZTHD0504-MG YBG202片 140.00 2.43 15.31 2,143.57 140.0017.58 2,461.20 317.63 14.821998数控刀片ZTKD0608-MG YBG202片 30.00 2.40 15.12 453.67 30.0017.36 520.80 67.13 14.80


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
1999数控刀片CCMT09T302(3(2.5)0)-HF YBG2片 322.00 0.67 4.22 1,359.36 322.004.84 1,558.48 199.12 14.652000数控刀片CNMG120412(433)-EM YBG203片 4.00 0.88 5.54 22.18 4.006.36 25.44 3.26 14.702001数控刀片CNMG160612(543)-EM YBG203片 3.00 1.51 9.51 28.54 3.0010.92 32.76 4.22 14.792002数控刀片DNMG110404(331)-EF YBG203片 280.00 0.95 5.99 1,676.05 280.006.88 1,926.40 250.35 14.942003数控刀片DNMG110404(331)-EM YBG203片 198.00 0.95 5.99 1,185.21 198.006.88 1,362.24 177.03 14.942004数控刀片DNMG110408(332)-EM YBG203片 8.00 1.00 6.30 50.41 8.007.23 57.84 7.43 14.742005数控刀片DNMG150404(431)-EM YBG203片 698.00 1.19 7.50 5,233.67 698.008.61 6,009.78 776.11 14.832006数控刀片DNMG150408(432)-EM YBG203片 24.00 1.13 7.12 170.88 24.008.17 196.08 25.20 14.752007数控刀片SNMG120404(431)-EF YBG203片 60.00 0.93 5.86 351.59 60.006.73 403.80 52.21 14.852008数控刀片SNMG120408(432)-EM YBG203片 6.00 0.92 5.80 34.78 6.006.66 39.96 5.18 14.892009数控刀片SNMG120416(434)-EM YBG203片 10.00 0.93 5.86 58.60 10.006.73 67.30 8.70 14.852010数控刀片TNMG110308 DO NOT SHIP (22 片 5.00 0.54 3.40 17.01 5.003.90 19.50 2.49 14.642011数控刀片TNMG160408(332)-EM YBG203片 3.00 0.86 5.42 16.26 3.006.22 18.66 2.40 14.762012数控刀片VNMG160404(331)-EM YBG203片 6.00 1.54 9.70 58.22 6.0011.14 66.84 8.62 14.812013数控刀片VNMG160408(332)-EF YBG203片 10.00 1.60 10.08 100.81 10.0011.57 115.70 14.89 14.772014数控刀片WNMG080408(432)-EM YBG20片 1.00 1.22 7.69 7.69 1.008.83 8.83 1.14 14.822015数控刀片WNMG080412(433)-EM YBG20片 52.00 1.11 6.99 363.69 52.008.03 417.56 53.87 14.812016数控刀片SPGT060204-PM YBG212片 100.00 1.58 9.96 995.54 100.0011.43 1,143.00 147.46 14.812017数控刀片WPGT050315ZSR YBG212片 390.00 0.76 4.79 1,867.59 390.005.50 2,145.00 277.41 14.852018数控刀片WPGT060415ZSR YBG212片 2,920.00 0.80 5.04 14,718.84 2,920.005.79 16,906.80 2,187.96 14.872019数控刀片WPGT080615ZSR YBG212片 1,040.00 1.34 8.44 8,780.93 1,040.009.69 10,077.60 1,296.67 14.772020数控刀片XSEQ12T4 YBG302片 50.00 2.16 13.61 680.50 50.0015.63 781.50 101.00 14.842021数控刀片MPHT120408-DM YBG302片 70.00 1.11 6.99 489.58 70.008.03 562.10 72.52 14.812022数控刀片MPHT080305-DM YBG302片 180.00 0.94 5.92 1,066.10 180.006.80 1,224.00 157.90 14.812023数控刀片ZTHD052503-EG YBG302片 70.00 2.64 16.63 1,164.41 70.0019.09 1,336.30 171.89 14.762024数控刀片XPHT16R0803-GM YBG302片 4.00 1.92 12.10 48.39 4.0013.89 55.56 7.17 14.822025数控刀片SPKN1203EDTKR YBG302片 90.00 0.60 3.78 340.25 90.004.34 390.60 50.35 14.80


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2026数控刀片ZTGD04805-EG YBG302片 10.00 1.76 11.09 110.90 10.0012.73 127.30 16.40 14.792027数控刀片LNKT2510-ZR YBG302片 50.00 3.96 24.95 1,247.58 50.0028.64 1,432.00 184.42 14.782028数控刀片APKT150412-PM YBG302片 270.00 0.98 6.17 1,667.22 270.007.08 1,911.60 244.38 14.662029数控刀片SPMT120408(432)-PM YBG302片 760.00 0.65 4.10 3,112.66 760.004.71 3,579.60 466.94 15.002030数控刀片XPHT32R1606-GM YBG302片 18.00 4.82 30.37 546.67 18.0034.87 627.66 80.99 14.822031数控刀片ZTKD0635055-EG YBG302片 10.00 3.91 24.64 246.37 10.0028.29 282.90 36.53 14.832032数控刀片APKT11T304-PM YBG302片 2,000.00 1.00 6.30 12,601.80 2,000.007.23 14,460.00 1,858.20 14.752033数控刀片APKT11T308-PM YBG302片 3,946.00 0.90 5.67 22,376.98 3,946.006.51 25,688.46 3,311.48 14.802034数控刀片APKT160408-PM YBG302片 5,870.00 1.20 7.56 44,383.66 5,870.008.68 50,951.60 6,567.94 14.802035数控刀片APMT160408PDER YBG302片 20.00 2.24 14.11 282.28 20.0016.20 324.00 41.72 14.782036数控刀片CNMG120408-DM YBG302片 8.00 0.84 5.29 42.34 8.006.07 48.56 6.22 14.692037数控刀片CNMG120408(432)-EM YBG302片 355.00 0.84 5.29 1,878.94 355.006.07 2,154.85 275.91 14.682038数控刀片CNMG120412(433)-EM YBG302片 698.00 1.05 6.62 4,617.90 698.007.60 5,304.80 686.90 14.872039数控刀片OFKR0704-DM YBG302片 50.00 2.25 14.18 708.85 50.0016.28 814.00 105.15 14.832040数控刀片OFKT05T3-DM YBG302片 210.00 1.21 7.62 1,601.06 210.008.75 1,837.50 236.44 14.772041数控刀片RCKT10T3MO-PM YBG302片 340.00 0.71 4.47 1,521.02 340.005.13 1,744.20 223.18 14.672042数控刀片RCKT1204MO-DM YBG302片 700.00 1.05 6.62 4,631.13 700.007.60 5,320.00 688.87 14.872043数控刀片RCKT1606MO-DM YBG302片 253.00 1.22 7.69 1,944.84 253.008.83 2,233.99 289.15 14.872044数控刀片RDKW0803MO YBG302片 70.00 0.58 3.65 255.82 70.004.19 293.30 37.48 14.652045数控刀片ROHX2005 YBG302片 7.00 2.52 15.88 111.15 7.0018.23 127.61 16.46 14.812046数控刀片SEET120308PER-PM YBG302片 1,180.00 1.18 7.44 8,773.42 1,180.008.54 10,077.20 1,303.78 14.862047数控刀片SEET12T3-DM YBG302片 220.00 1.18 7.44 1,635.72 220.008.54 1,878.80 243.08 14.862048数控刀片SEET12T3-DR YBG302片 1,107.00 1.18 7.44 8,230.66 1,107.008.54 9,453.78 1,223.12 14.862049数控刀片SEET12T3-EM YBG302片 40.00 1.18 7.44 297.40 40.008.54 341.60 44.20 14.862050数控刀片SNMG120408(432)-EM YBG302片 30.00 0.93 5.86 175.79 30.006.73 201.90 26.11 14.852051数控刀片SPMT120408(432) YBG302片 610.00 0.64 4.03 2,459.89 610.004.63 2,824.30 364.41 14.812052数控刀片WNMG060408(332)-DM YBG30片 158.00 0.90 5.67 895.99 158.006.51 1,028.58 132.59 14.80


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2053数控刀片WNMG080408(432)-EM YBG30片 1.00 0.88 5.54 5.54 1.006.36 6.36 0.82 14.802054数控刀片XPHT16R0803-CM YBG302片 50.00 2.15 13.55 677.35 50.0015.56 778.00 100.65 14.862055数控刀片XPHT20R10T3-CM YBG302片 568.00 2.72 17.14 9,734.61 568.0019.68 11,178.24 1,443.63 14.832056数控刀片ZPED02502-MG YBG302片 440.00 1.69 10.65 4,685.34 440.0012.23 5,381.20 695.86 14.852057数控刀片ZPES02502-MG YBG302片 80.00 1.60 10.08 806.51 80.0011.57 925.60 119.09 14.772058数控刀片ZPFD0302-MG YBG302片 51.00 1.85 11.66 594.49 51.0013.39 682.89 88.40 14.872059数控刀片ZPFS0302-MG YBG302片 560.00 1.70 10.71 5,998.44 560.0012.30 6,888.00 889.56 14.832060数控刀片ZPGD0402-MG YBG302片 350.00 2.12 13.36 4,675.27 350.0015.34 5,369.00 693.73 14.842061数控刀片ZPGS0402-MG YBG302片 560.00 1.70 10.71 5,998.44 560.0012.30 6,888.00 889.56 14.832062数控刀片ZPHD0503-MG YBG302片 117.00 2.32 14.62 1,710.32 117.0016.78 1,963.26 252.94 14.792063数控刀片ZRED025-MG YBG302片 500.00 1.99 12.54 6,269.40 500.0014.40 7,200.00 930.60 14.842064数控刀片ZRFD03-MG YBG302片 231.00 1.83 11.53 2,663.57 231.0013.24 3,058.44 394.87 14.822065数控刀片ZRGD04-MG YBG302片 217.00 1.62 10.21 2,215.03 217.0011.72 2,543.24 328.21 14.822066数控刀片ZRHD05-MG YBG302片 50.00 1.76 11.09 554.48 50.0012.73 636.50 82.02 14.792067数控刀片ZTED02503-MG YBG302片 889.00 1.68 10.59 9,410.51 889.0012.16 10,810.24 1,399.73 14.872068数控刀片ZTFD0303-MG YBG302片 790.00 1.70 10.71 8,462.09 790.0012.30 9,717.00 1,254.91 14.832069数控刀片ZTGD0404-MG YBG302片 596.00 2.00 12.60 7,510.67 596.0014.47 8,624.12 1,113.45 14.822070数控刀片ZTHD0504-MG YBG302片 260.00 1.76 11.09 2,883.30 260.0012.73 3,309.80 426.50 14.792071数控刀片ZTKD0608-MG YBG302片 446.00 1.92 12.10 5,395.57 446.0013.89 6,194.94 799.37 14.822072数控刀片ZTKS0608-MG YBG302片 240.00 1.92 12.10 2,903.45 240.0013.89 3,333.60 430.15 14.822073数控刀片RCKT1606MO-DR YBG40片 100.00 1.48 9.33 932.53 100.0010.71 1,071.00 138.47 14.852074数控刀片SEET12T3-CR YBG402片 190.00 1.10 6.93 1,316.89 190.007.96 1,512.40 195.51 14.852075数控刀片CNMG190608(642)-DR YBM151片 5.00 1.80 11.34 56.71 5.0013.02 65.10 8.39 14.792076数控刀片SNMG190612(643)-ER YBM151片 303.00 2.24 14.11 4,276.54 303.0016.20 4,908.60 632.06 14.782077数控刀片CNMG190612(643)-ER YBM151片 511.00 2.25 14.18 7,244.45 511.0016.28 8,319.08 1,074.63 14.832078数控刀片CNMM250932(868)-ER YBM151片 5.00 2.92 18.40 91.99 5.0021.12 105.60 13.61 14.802079数控刀片CNMG120408(432)-ER YBM151片 220.00 1.05 6.62 1,455.50 220.007.60 1,672.00 216.50 14.87


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2080数控刀片DCMT070204-HF YBM151片 10.00 0.71 4.47 44.74 10.005.13 51.30 6.56 14.662081数控刀片TNMX180812-SG YBM151片 5.00 5.79 36.48 182.41 5.0041.88 209.40 26.99 14.802082数控刀片VBMT160404(331)-HM YBM151片 90.00 1.34 8.44 759.89 90.009.69 872.10 112.21 14.772083数控刀片WNMG080404(431)-EM YBM25片 30.00 1.10 6.93 207.93 30.007.96 238.80 30.87 14.852084数控刀片DNMG150612(443)-EM YBM251片 120.00 1.14 7.18 861.96 120.008.24 988.80 126.84 14.722085数控刀片WNMG060408(332)-EM YBM25片 280.00 0.81 5.10 1,429.04 280.005.86 1,640.80 211.76 14.822086数控刀片APKT11T304-PM YBM251片 50.00 1.00 6.30 315.05 50.007.23 361.50 46.45 14.742087数控刀片APKT11T308-PM YBM251片 1,020.00 0.84 5.29 5,398.66 1,020.006.07 6,191.40 792.74 14.682088数控刀片APKT11T316-PM YBM251片 520.00 0.80 5.04 2,621.16 520.005.79 3,010.80 389.64 14.872089数控刀片APKT160408-PM YBM251片 2,110.00 1.02 6.43 13,560.76 2,110.007.38 15,571.80 2,011.04 14.832090数控刀片CNMG120408(432)-DM YBM25片 20.00 1.05 6.62 132.32 20.007.60 152.00 19.68 14.872091数控刀片CNMG120408(432)-PM YBM251片 564.00 1.00 6.30 3,553.71 564.007.23 4,077.72 524.01 14.752092数控刀片DNMG110404-DM YBM251片 30.00 1.10 6.93 207.93 30.007.96 238.80 30.87 14.852093数控刀片DNMG110408(332)-DM YBM25片 98.00 0.86 5.42 531.04 98.006.22 609.56 78.52 14.792094数控刀片KNUX160410R12 YBM251片 150.00 0.95 5.99 897.89 150.006.88 1,032.00 134.11 14.942095数控刀片OFKR0704-DM YBM251片 10.00 1.71 10.77 107.75 10.0012.36 123.60 15.85 14.712096数控刀片RCMT1204MO YBM251片 70.00 0.76 4.79 335.21 70.005.50 385.00 49.79 14.852097数控刀片RDKW1204MO YBM251片 10.00 0.89 5.61 56.08 10.006.44 64.40 8.32 14.842098数控刀片SCMT09T304(3(2.5)1)-HM YBM片 177.00 0.67 4.22 747.22 177.004.84 856.68 109.46 14.652099数控刀片SCMT120404(431)-HM YBM251片 160.00 0.83 5.23 836.75 160.006.00 960.00 123.25 14.732100数控刀片SEET12T3-DM YBM251片 950.00 1.18 7.44 7,063.35 950.008.54 8,113.00 1,049.65 14.862101数控刀片SEKN1203AFTN YBM251片 250.00 0.98 6.17 1,543.73 250.007.08 1,770.00 226.27 14.662102数控刀片SEKN1504AFTN YBM251片 1,480.00 1.30 8.19 12,122.98 1,480.009.40 13,912.00 1,789.02 14.762103数控刀片SPKN1504EDSKR YBM251片 130.00 1.00 6.30 819.12 130.007.23 939.90 120.78 14.752104数控刀片SPMT09T308(3(2.5)2)-HT YBM2片 1,043.00 0.97 6.11 6,374.71 1,043.007.01 7,311.43 936.72 14.692105数控刀片SPMT120408 YBM251片 4.00 0.62 3.91 15.63 4.004.49 17.96 2.33 14.912106数控刀片TCMT110204(2(1.5)1)-HM YBM片 70.00 0.46 2.90 202.89 70.003.33 233.10 30.21 14.89


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2107数控刀片TNMG160404(331)-DM YBM251片 60.00 0.67 4.22 253.30 60.004.84 290.40 37.10 14.652108数控刀片TNMG160408-DM YBM251片 90.00 0.90 5.67 510.37 90.006.51 585.90 75.53 14.802109数控刀片TPEW3307X YBM251片 100.00 3.37 21.23 2,123.40 100.0024.37 2,437.00 313.60 14.772110数控刀片TPKN1603PDSKR(PDR) YBM25片 30.00 0.44 2.77 83.17 30.003.18 95.40 12.23 14.702111数控刀片TPMR160308(322) YBM251片 360.00 0.57 3.59 1,292.94 360.004.12 1,483.20 190.26 14.722112数控刀片TPUN160304 YBM251片 290.00 0.54 3.40 986.73 290.003.90 1,131.00 144.27 14.622113数控刀片VBMT160404(331)-HM YBM251片 250.00 1.53 9.64 2,410.10 250.0011.07 2,767.50 357.40 14.832114数控刀片VBMT160408(332)-HM YBM251片 150.00 1.26 7.94 1,190.87 150.009.12 1,368.00 177.13 14.872115数控刀片VNMG160408(332)-DM YBM251片 80.00 1.39 8.76 700.66 80.0010.06 804.80 104.14 14.862116数控刀片WNMG080408(432)-DF YBM25片 37.00 1.00 6.30 233.13 37.007.23 267.51 34.38 14.752117数控刀片ROHX1604 YBM252片 27.00 2.77 17.45 471.24 27.0020.03 540.81 69.57 14.762118数控刀片SPGN190400 YBM252片 590.00 1.70 10.71 6,319.79 590.0012.30 7,257.00 937.21 14.832119数控刀片TCMT110204(2(1.5)1)-HM YBM片 2.00 0.61 3.84 7.69 2.004.41 8.82 1.13 14.692120数控刀片TCMT16T304(3(2.5)1)-HM YBM片 30.00 1.31 8.25 247.63 30.009.47 284.10 36.47 14.732121数控刀片CNMG120408(432)EM YBM253片 112.00 1.00 6.30 705.70 112.007.23 809.76 104.06 14.752122数控刀片WNMG080408(432)-EM YBM25片 1.00 1.03 6.49 6.49 1.007.45 7.45 0.96 14.792123数控刀片SPUN190412(633) YBM351片 10.00 0.98 6.17 61.75 10.007.08 70.80 9.05 14.662124数控刀片LNKT2510-ZR YBM351片 347.00 3.96 24.95 8,658.21 347.0028.64 9,938.08 1,279.87 14.782125数控刀片APKT11T308-PM YBM351片 180.00 0.83 5.23 941.35 180.006.00 1,080.00 138.65 14.732126数控刀片APKT11T304-PM YBM351片 20.00 1.63 10.27 205.41 20.0011.79 235.80 30.39 14.792127数控刀片APKT160408-PM YBM351片 5.00 1.23 7.75 38.75 5.008.90 44.50 5.75 14.842128数控刀片APMT160432-PM YBM351片 69.00 1.90 11.97 826.05 69.0013.74 948.06 122.01 14.772129数控刀片CNMG120408-EM YBM351片 1.00 0.84 5.29 5.29 1.006.07 6.07 0.78 14.742130数控刀片CNMM250924(866)-ER YBM351片 1,488.00 1.99 12.54 18,657.73 1,488.0014.40 21,427.20 2,769.47 14.842131数控刀片DNMG190612(543) YBM351片 120.00 1.56 9.83 1,179.53 120.0011.29 1,354.80 175.27 14.862132数控刀片RCKT1204MO-DM YBM351片 934.00 0.87 5.48 5,120.00 934.006.29 5,874.86 754.86 14.742133数控刀片RCKT1606MO-DR YBM351片 450.00 1.22 7.69 3,459.20 450.008.83 3,973.50 514.30 14.87


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2134数控刀片RCKT2006MO-DR YBM351片 900.00 2.28 14.37 12,929.49 900.0016.50 14,850.00 1,920.51 14.852135数控刀片RDKT1204MO YBM351片 300.00 0.71 4.47 1,342.08 300.005.13 1,539.00 196.92 14.672136数控刀片RDKW10T3MO YBM351片 410.00 0.62 3.91 1,601.71 410.004.49 1,840.90 239.19 14.932137数控刀片RDKW1204MO YBM351片 160.00 0.71 4.47 715.78 160.005.13 820.80 105.02 14.672138数控刀片RDKW1605MO YBM351片 70.00 1.50 9.45 661.60 70.0010.85 759.50 97.90 14.802139数控刀片SDMT09T312-DM YBM351片 90.00 1.36 8.57 771.23 90.009.84 885.60 114.37 14.832140数控刀片SDMT120412(433)-DM YBM351片 2,028.00 1.23 7.75 15,717.20 2,028.008.90 18,049.20 2,332.00 14.842141数控刀片SEET120308PER-PM YBM351片 300.00 1.18 7.44 2,230.53 300.008.54 2,562.00 331.47 14.862142数控刀片SEKN1204AFTN YBM351片 440.00 2.52 15.88 6,986.45 440.0018.23 8,021.20 1,034.75 14.812143数控刀片SNMG250724 YBM351片 5.00 3.08 19.41 97.03 5.0022.28 111.40 14.37 14.812144数控刀片TPKN1603PDSKR(PDR) YBM35片 50.00 0.44 2.77 138.62 50.003.18 159.00 20.38 14.702145数控刀片TPKN2204PDSKR(PDR) YBM35片 540.00 0.94 5.92 3,198.31 540.006.80 3,672.00 473.69 14.812146数控刀片VBMT160408(332)-HM YBM351片 400.00 1.22 7.69 3,074.84 400.008.83 3,532.00 457.16 14.872147数控刀片WNMG080408(432)-DM YBM35片 24.00 1.03 6.49 155.76 24.007.45 178.80 23.04 14.792148数控刀片WPGT060415ZSR YBM351片 2,464.00 0.82 5.17 12,730.75 2,464.005.94 14,636.16 1,905.41 14.972149数控刀片WPGT080615ZSR YBM351片 60.00 1.28 8.07 483.91 60.009.27 556.20 72.29 14.942150数控刀片WPGT090725ZSR YBM351片 226.00 1.42 8.95 2,022.09 226.0010.28 2,323.28 301.19 14.892151数控刀片154.3-16110 YC10片 80.00 0.64 4.03 322.61 80.004.63 370.40 47.79 14.812152数控刀片154.3-16130 YC10片 60.00 0.64 4.03 241.96 60.004.63 277.80 35.84 14.812153数控刀片LNGX3007BP5 YC10片 90.00 3.03 19.09 1,718.25 90.0021.92 1,972.80 254.55 14.812154数控刀片TPUN110304(221) YC10片 350.00 0.23 1.45 507.22 350.001.66 581.00 73.78 14.552155数控刀片TPUN220412(433) YC30S片 380.00 1.13 7.12 2,705.60 380.008.17 3,104.60 399.00 14.752156数控刀片TPUN110308(222) YC30S片 60.00 0.42 2.65 158.78 60.003.04 182.40 23.62 14.882157数控刀片SNGN190408(632) YC30S片 750.00 1.95 12.29 9,215.10 750.0014.11 10,582.50 1,367.40 14.842158数控刀片SEKN1203AFTN YC30S片 140.00 0.78 4.91 688.06 140.005.64 789.60 101.54 14.762159数控刀片SEKN1204AFTN YC30S片 210.00 0.76 4.79 1,005.63 210.005.50 1,155.00 149.37 14.852160数控刀片SEKN1504AFTN YC30S片 300.00 1.30 8.19 2,457.36 300.009.40 2,820.00 362.64 14.76


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2161数控刀片SPUN150412(533) YC30S片 400.00 0.58 3.65 1,461.80 400.004.19 1,676.00 214.20 14.652162数控刀片TPKN1603PDSKR(PDR) YC30S片 830.00 0.52 3.28 2,719.50 830.003.77 3,129.10 409.60 15.062163数控刀片TPUN110304(221) YC30S片 10.00 0.37 2.33 23.31 10.002.68 26.80 3.49 14.972164数控刀片TPUN160308(322) YC30S片 700.00 0.68 4.28 2,999.22 700.004.91 3,437.00 437.78 14.602165数控刀片TPUN220408(432) YC30S片 1,050.00 1.13 7.12 7,476.00 1,050.008.17 8,578.50 1,102.50 14.752166数控刀片WCMX06T308R-53 YC30S片 140.00 0.78 4.91 688.06 140.005.64 789.60 101.54 14.762167数控刀片LNMN381912-R3.0 YC40片 32.00 -0.19 -1.20 -38.31 32.00-1.38 -44.16 -5.85
2168数控刀片TPUN160308(322) YC40片 100.00 0.32 2.02 201.63 100.002.32 232.00 30.37 15.062169数控刀片CCGW060204 YCB011片 5.00 7.22 45.49 227.46 5.0052.23 261.15 33.69 14.812170数控刀片CCGW09T304 YCB011片 1.00 8.60 54.19 54.19 1.0062.21 62.21 8.02 14.802171数控刀片CCGW09T308(3(2.5)2)-2 YCB0片 12.00 10.66 67.17 806.01 12.0077.12 925.44 119.43 14.822172数控刀片CCMW060204(2(1.5)1) YCB011片 6.00 5.57 35.10 210.58 6.0040.30 241.80 31.22 14.832173数控刀片CCMW060208(2(1.5)2) YCB011片 10.00 5.57 35.10 350.96 10.0040.30 403.00 52.04 14.832174数控刀片CNGA120404(431) YCB011片 3.00 5.59 35.22 105.67 3.0040.44 121.32 15.65 14.812175数控刀片CNGA120408(432) YCB011片 15.00 5.86 36.92 553.85 15.0042.39 635.85 82.00 14.812176数控刀片CNGA120412(433) YCB011片 18.00 5.86 36.92 664.62 18.0042.39 763.02 98.40 14.812177数控刀片CNMA120404(431)-2 YCB011片 30.00 8.47 53.37 1,601.06 30.0061.27 1,838.10 237.04 14.812178数控刀片DCGW11T308(3(2.5)2)-2 YCB0片 2.00 8.47 53.37 106.74 2.0061.27 122.54 15.80 14.802179数控刀片DNGA150404(431) YCB011片 20.00 8.60 54.19 1,083.75 20.0062.21 1,244.20 160.45 14.812180数控刀片DNGA150404(431)-2 YCB011片 5.00 8.47 53.37 266.84 5.0061.27 306.35 39.51 14.812181数控刀片DNGA150412(433) YCB011片 20.00 5.86 36.92 738.47 20.0042.39 847.80 109.33 14.802182数控刀片TCGW16T308(3(2.5)2) YCB011片 4.00 5.85 36.86 147.44 4.0042.32 169.28 21.84 14.812183数控刀片TCMW110204(2(1.5)1) YCB011片 9.00 6.54 41.21 370.87 9.0047.31 425.79 54.92 14.812184数控刀片TCMW110208(2(1.5)2) YCB011片 9.00 5.57 35.10 315.86 9.0040.30 362.70 46.84 14.832185数控刀片VBGW160404(331) YCB011片 6.00 5.85 36.86 221.16 6.0042.32 253.92 32.76 14.812186数控刀片CCGW060204(2(1.5)1) YCB012片 8.00 5.85 36.86 294.88 8.0042.32 338.56 43.68 14.812187数控刀片CCGW060208(2(1.5)2) YCB012片 11.00 5.85 36.86 405.46 11.0042.32 465.52 60.06 14.81


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2188数控刀片CCGW09T308(3(2.5)2)-2 YCB0片 2.00 8.45 53.24 106.49 2.0061.12 122.24 15.75 14.792189数控刀片CNGA120404(431)-2 YCB012片 1.00 7.37 46.44 46.44 1.0053.32 53.32 6.88 14.812190数控刀片CNGA120408(432) YCB012片 19.00 7.43 46.82 889.50 19.0053.75 1,021.25 131.75 14.812191数控刀片CNGA120412(433) YCB012片 9.00 6.03 37.99 341.95 9.0043.62 392.58 50.63 14.812192数控刀片DCGW11T304(3(2.5)1)-2 YCB0片 14.00 8.45 53.24 745.40 14.0061.12 855.68 110.28 14.792193数控刀片DCGW11T308(3(2.5)2)-2 YCB0片 2.00 8.47 53.37 106.74 2.0061.27 122.54 15.80 14.802194数控刀片DCMW11T304(3(2.5)1)-2 YCB0片 3.00 8.47 53.37 160.11 3.0061.27 183.81 23.70 14.802195数控刀片DNGA150404(431)-2 YCB012片 4.00 9.87 62.19 248.76 4.0071.40 285.60 36.84 14.812196数控刀片DNGA150408(432) YCB012片 3.00 5.86 36.92 110.77 3.0042.39 127.17 16.40 14.812197数控刀片DNGA150412(433) YCB012片 20.00 5.86 36.92 738.47 20.0042.39 847.80 109.33 14.802198数控刀片DNMA150404(431) YCB012片 9.00 7.06 44.48 400.36 9.0051.07 459.63 59.27 14.802199数控刀片SNGA120408(432) YCB012片 6.00 5.59 35.22 211.33 6.0040.44 242.64 31.31 14.822200数控刀片TCGW110204(2(1.5)1) YCB012片 2.00 5.86 36.92 73.85 2.0042.39 84.78 10.93 14.802201数控刀片TCGW110208(2(1.5)2) YCB012片 10.00 7.22 45.49 454.93 10.0052.23 522.30 67.37 14.812202数控刀片TCGW16T304(3(2.5)1) YCB012片 2.00 5.86 36.92 73.85 2.0042.39 84.78 10.93 14.802203数控刀片TCGW16T308(3(2.5)2) YCB012片 4.00 5.86 36.92 147.69 4.0042.39 169.56 21.87 14.812204数控刀片TNGA160404(321) YCB012片 4.00 5.86 36.92 147.69 4.0042.39 169.56 21.87 14.812205数控刀片TNGA160408(322) YCB012片 12.00 5.85 36.86 442.32 12.0042.32 507.84 65.52 14.812206数控刀片DCGW11T304(3(2.5)1) YCD011片 24.00 25.00 157.52 3,780.54 24.00180.85 4,340.40 559.86 14.812207数控刀片VCGW160404 YCD011片 5.00 22.50 141.77 708.85 5.00162.76 813.80 104.95 14.812208数控刀片VCGW160408(332) YCD011片 13.00 24.73 155.82 2,025.68 13.00178.89 2,325.57 299.89 14.802209数控刀片SPMW09T308(3(2.5)2) YD051片 10.00 0.43 2.71 27.09 10.003.11 31.10 4.01 14.802210数控刀片RNGN090300FN YD101片 50.00 0.57 3.59 179.58 50.004.12 206.00 26.42 14.712211数控刀片VCGX110308(222)-LH YD101片 2,990.00 0.98 6.17 18,462.95 2,990.007.08 21,169.20 2,706.25 14.662212数控刀片RCKT10T3MO-PM YD101片 70.00 0.62 3.91 273.46 70.004.49 314.30 40.84 14.932213数控刀片RCKT1204MO-NM YD101片 60.00 0.86 5.42 325.13 60.006.22 373.20 48.07 14.782214数控刀片SFAN1203EFFR YD101片 180.00 1.22 7.69 1,383.68 180.008.83 1,589.40 205.72 14.87


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2215数控刀片SEET120308-LH YD101片 290.00 1.40 8.82 2,558.18 290.0010.13 2,937.70 379.52 14.842216数控刀片DNEG150408(432)-NF YD101片 108.00 1.23 7.75 837.01 108.008.90 961.20 124.19 14.842217数控刀片RCMX1003MO YD101片 300.00 0.64 4.03 1,209.78 300.004.63 1,389.00 179.22 14.812218数控刀片CNMG120408(432) YD101片 160.00 0.62 3.91 625.06 160.004.49 718.40 93.34 14.932219数控刀片APKT11T308-LH YD101片 3.00 0.84 5.29 15.88 3.006.07 18.21 2.33 14.672220数控刀片APKT160408-LH YD101片 640.00 0.98 6.17 3,951.94 640.007.08 4,531.20 579.26 14.662221数控刀片CCGX060204(2(1.5)1)-LH YD10片 38.00 0.69 4.35 165.21 38.004.99 189.62 24.41 14.782222数控刀片CCGX09T302(3(2.5)0)-LH YD10片 330.00 0.82 5.17 1,705.01 330.005.94 1,960.20 255.19 14.972223数控刀片CCGX09T304(3(2.5)1)-LH YD10片 186.00 1.03 6.49 1,207.12 186.007.45 1,385.70 178.58 14.792224数控刀片CCGX09T308(3(2.5)2)-LH YD10片 7.00 0.87 5.48 38.37 7.006.29 44.03 5.66 14.752225数控刀片CCGX120408(432)-LH YD101片 500.00 1.23 7.75 3,875.05 500.008.90 4,450.00 574.95 14.842226数控刀片CNEG120408(432)-NF YD101片 148.00 0.85 5.36 792.66 148.006.15 910.20 117.54 14.832227数控刀片CNMA120408(432) YD101片 20.00 0.28 1.76 35.29 20.002.02 40.40 5.11 14.482228数控刀片DCGX070202(2(1.5)0)-LH YD10片 200.00 0.90 5.67 1,134.16 200.006.51 1,302.00 167.84 14.802229数控刀片DCGX070204(2(1.5)1)-LH YD10片 250.00 0.72 4.54 1,134.15 250.005.21 1,302.50 168.35 14.842230数控刀片DCGX11T302(3(2.5)0)-LH YD10片 88.00 1.10 6.93 609.93 88.007.96 700.48 90.55 14.852231数控刀片DCGX11T304(3(2.5)1)-LH YD10片 236.00 1.08 6.81 1,605.98 236.007.82 1,845.52 239.54 14.922232数控刀片DCGX11T308(3(2.5)2)-LH YD10片 70.00 0.90 5.67 396.96 70.006.51 455.70 58.74 14.802233数控刀片DCMT11T304(3(2.5)1)-HM YD1片 9.00 0.53 3.34 30.06 9.003.83 34.47 4.41 14.672234数控刀片RCGX0803MO-LH YD101片 90.00 0.78 4.91 442.32 90.005.64 507.60 65.28 14.762235数控刀片SCGX120408(432)-LH YD101片 28.00 1.21 7.62 213.47 28.008.75 245.00 31.53 14.772236数控刀片SEET12T3-LH YD101片 510.00 1.11 6.99 3,566.94 510.008.03 4,095.30 528.36 14.812237数控刀片TCGX090204(1.8)(1.5)1)-LH YD片 10.00 0.71 4.47 44.74 10.005.13 51.30 6.56 14.662238数控刀片TCGX110202(2(1.5)0)-LH YD10片 190.00 0.76 4.79 909.85 190.005.50 1,045.00 135.15 14.852239数控刀片TCGX110208(2(1.5)2)-LH YD10片 20.00 0.73 4.60 91.99 20.005.28 105.60 13.61 14.802240数控刀片TCGX16T302(3(2.5)0)-LH YD10片 130.00 1.18 7.44 966.56 130.008.54 1,110.20 143.64 14.862241数控刀片TCGX16T308(3(2.5)2)-LH YD10片 30.00 1.18 7.44 223.05 30.008.54 256.20 33.15 14.86


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2242数控刀片TPGN110304 YD101片 200.00 0.72 4.54 907.32 200.005.21 1,042.00 134.68 14.842243数控刀片TPGN160408(332) YD101片 10.00 0.66 4.16 41.59 10.004.78 47.80 6.21 14.932244数控刀片TPUN160304(321) YD101片 280.00 0.27 1.70 476.34 280.001.95 546.00 69.66 14.622245数控刀片TPUN160308(322) YD101片 430.00 0.29 1.83 785.74 430.002.10 903.00 117.26 14.922246数控刀片TPUN220408(432) YD101片 80.00 0.90 5.67 453.66 80.006.51 520.80 67.14 14.802247数控刀片VCGX110204(2(1.5)1)-LH YD10片 538.00 0.90 5.67 3,050.89 538.006.51 3,502.38 451.49 14.802248数控刀片VCGX160404(331)-LH YD101片 885.00 1.32 8.32 7,360.72 885.009.55 8,451.75 1,091.03 14.822249数控刀片VCGX160408(332)-LH YD101片 148.00 1.32 8.32 1,230.95 148.009.55 1,413.40 182.45 14.822250数控刀片VCGX160412(333)-LH YD101片 478.00 1.33 8.38 4,005.74 478.009.62 4,598.36 592.62 14.792251数控刀片VCGX220530-LH YD101片 800.00 1.68 10.59 8,468.40 800.0012.16 9,728.00 1,259.60 14.872252数控刀片WCMX030208R-53 YD101片 150.00 0.60 3.78 567.08 150.004.34 651.00 83.92 14.802253数控刀片WCMX080412R-53 YD101片 40.00 1.06 6.68 267.16 40.007.67 306.80 39.64 14.842254数控刀片ZRLD08-LH YD101片 100.00 3.85 24.26 2,425.85 100.0027.85 2,785.00 359.15 14.812255数控刀片DCGX11T304-LH YD201片 160.00 0.90 5.67 907.33 160.006.51 1,041.60 134.27 14.802256数控刀片APKT160408-LH YD201片 369.00 1.10 6.93 2,557.54 369.007.96 2,937.24 379.70 14.852257数控刀片SPGN150412 YD201片 50.00 0.84 5.29 264.64 50.006.07 303.50 38.86 14.682258数控刀片SNUN190416(634) YD201片 200.00 1.74 10.96 2,192.72 200.0012.58 2,516.00 323.28 14.742259数控刀片DCMT11T302(3(2.5)0)-HF YD20片 10.00 0.56 3.53 35.29 10.004.05 40.50 5.21 14.762260数控刀片SEET12T3-W YD201片 170.00 1.48 9.33 1,585.30 170.0010.71 1,820.70 235.40 14.852261数控刀片SEET12T3-LH YD201片 10.00 1.18 7.44 74.35 10.008.54 85.40 11.05 14.862262数控刀片TPUN160308(322) YD201片 50.00 0.54 3.40 170.13 50.003.90 195.00 24.87 14.622263数控刀片SPMT09T308 YD201片 40.00 0.46 2.90 115.94 40.003.33 133.20 17.26 14.892264数控刀片SEKN1203AFN YD201片 480.00 0.52 3.28 1,572.72 480.003.77 1,809.60 236.88 15.062265数控刀片SEKN1204AFN YD201片 200.00 0.75 4.73 945.14 200.005.43 1,086.00 140.86 14.902266数控刀片SEKN1504AFN YD201片 50.00 1.30 8.19 409.56 50.009.40 470.00 60.44 14.762267数控刀片SNKN1504ENN YD201片 200.00 0.78 4.91 982.94 200.005.64 1,128.00 145.06 14.762268数控刀片SPKN1203EDFR YD201片 210.00 0.75 4.73 992.40 210.005.43 1,140.30 147.90 14.90


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2269数控刀片TNMG330924(666) YD201片 830.00 3.26 20.54 17,048.95 830.0023.58 19,571.40 2,522.45 14.802270数控刀片TPGN160308(322) YD201片 1,680.00 1.90 11.97 20,112.46 1,680.0013.74 23,083.20 2,970.74 14.772271数控刀片TPKN1603PDTKR(PDR) YD201片 2,060.00 0.64 4.03 8,307.16 2,060.004.63 9,537.80 1,230.64 14.812272数控刀片WCMX040208R-53 YD201片 910.00 0.75 4.73 4,300.39 910.005.43 4,941.30 640.91 14.902273数控刀片ZQMX4N11-1E YD201片 98.00 0.32 2.02 197.60 98.002.32 227.36 29.76 15.062274整体刀具D0.1875"X3"X5" YK20F支 1.00 18.69 117.76 117.76 1.00135.20 135.20 17.44 14.812275整体刀具3.5x82.55x4x146.05支 6.00 16.28 102.58 615.47 6.00117.77 706.62 91.15 14.812276整体刀具CT-137-SIEM-46 YK20F支 2.00 82.35 518.88 1,037.75 2.00595.72 1,191.44 153.69 14.812277整体刀具CT-137-SIEM-42 YK20F支 1.00 37.53 236.47 236.47 1.00271.49 271.49 35.02 14.812278整体刀具CT-137-SIEM-34 YK20F支 1.00 48.60 306.22 306.22 1.00351.57 351.57 45.35 14.812279整体刀具CT-137-SIEM-23 YK20F支 2.00 21.22 133.71 267.41 2.00153.51 307.02 39.61 14.812280整体刀具CT-137-SIEM-20 YK20F支 2.00 23.30 146.81 293.62 2.00168.55 337.10 43.48 14.812281整体刀具CT-137-SIEM-19 YK20F支 1.00 23.30 146.81 146.81 1.00168.55 168.55 21.74 14.812282整体刀具CT-137-SIEM-09 YK20F支 2.00 30.07 189.47 378.94 2.00217.53 435.06 56.12 14.812283整体刀具1101SC05-0200 YK20F支 25.00 2.90 18.27 456.82 25.0020.98 524.50 67.68 14.822284整体刀具HE10136 YK30F支 2.00 25.40 160.04 320.09 2.00183.74 367.48 47.39 14.812285整体刀具AL-3W-D20.0 YK30F支 2.00 66.33 417.94 835.88 2.00479.83 959.66 123.78 14.812286整体刀具AL-3E-D20.0 YK30F支 2.00 43.29 272.77 545.53 2.00313.16 626.32 80.79 14.812287整体刀具AL-2E-3/32" YK30F支 1.00 3.36 21.17 21.17 1.0024.30 24.30 3.13 14.792288整体刀具5/8"x5/8"x1 1/4"x3 1/2"-4R10 YK支 1.00 35.40 223.05 223.05 1.00256.08 256.08 33.03 14.812289整体刀具AL-2E-1/16" YK30F支 24.00 4.80 30.24 725.86 24.0034.72 833.28 107.42 14.802290整体刀具AL-2E-1/2" YK30F支 9.00 13.05 82.23 740.04 9.0094.41 849.69 109.65 14.822291整体刀具AL-2E-1/4" YK30F支 3.00 3.52 22.18 66.54 3.0025.46 76.38 9.84 14.792292整体刀具AL-2E-3/16" YK30F支 2.00 2.55 16.07 32.13 2.0018.45 36.90 4.77 14.852293整体刀具AL-2E-3/8" YK30F支 24.00 8.34 52.55 1,261.18 24.0060.33 1,447.92 186.74 14.812294整体刀具AL-3E-1/16" YK30F支 7.00 4.80 30.24 211.71 7.0034.72 243.04 31.33 14.802295整体刀具AL-3E-1/8" YK30F支 10.00 4.80 30.24 302.44 10.0034.72 347.20 44.76 14.80


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2296整体刀具CID2018-?17.982 x 163.32 YK30支 1.00 126.76 798.70 798.70 1.00916.97 916.97 118.27 14.812297数控刀片TPGT090208-SF YNG151片 150.00 0.94 5.92 888.42 150.006.80 1,020.00 131.58 14.812298数控刀片CCMT060204(2(1.5)1)-HF YNG片 5.00 0.45 2.84 14.18 5.003.26 16.30 2.12 14.952299数控刀片CCMT060208(2(1.5)2)-HF YNG片 120.00 0.53 3.34 400.74 120.003.83 459.60 58.86 14.692300数控刀片CCMT09T308(3(2.5)2)-HF YNG片 132.00 0.41 2.58 341.01 132.002.96 390.72 49.71 14.582301数控刀片CNMG120404(431)-DF YNG151片 57.00 0.59 3.72 211.90 57.004.27 243.39 31.49 14.862302数控刀片CNMG120408(432)-DF YNG151片 117.00 0.59 3.72 434.95 117.004.27 499.59 64.64 14.862303数控刀片CNMG120408(432)-DM YNG15片 8.00 0.62 3.91 31.25 8.004.49 35.92 4.67 14.942304数控刀片CPGT060204(2(1.5)1)-SF YNG1片 250.00 1.07 6.74 1,685.49 250.007.74 1,935.00 249.51 14.802305数控刀片CPGT09T304(3(2.5)1)-SF YNG1片 90.00 1.14 7.18 646.47 90.008.24 741.60 95.13 14.722306数控刀片DCMT070204(2(1.5)1)-HF YNG片 30.00 0.58 3.65 109.64 30.004.19 125.70 16.06 14.652307数控刀片DCMT11T308(3(2.5)2)-HF YNG片 8.00 0.49 3.09 24.70 8.003.55 28.40 3.70 14.982308数控刀片DNMG110404(331)-DF YNG151片 260.00 1.08 6.81 1,769.30 260.007.82 2,033.20 263.90 14.922309数控刀片DNMG150404(431)-DM YNG15片 80.00 0.90 5.67 453.66 80.006.51 520.80 67.14 14.802310数控刀片DPGT11T304(3(2.5)1)-SF YNG1片 4.00 1.15 7.25 28.98 4.008.32 33.28 4.30 14.842311数控刀片SNMG120412(433)-DM YNG151片 380.00 0.52 3.28 1,245.07 380.003.77 1,432.60 187.53 15.062312数控刀片TCMT090204(1.8(1.5)1)-HF YNG片 80.00 0.39 2.46 196.59 80.002.82 225.60 29.01 14.762313数控刀片TCMT110202(2(1.5)0)-HF YNG1片 175.00 0.28 1.76 308.75 175.002.02 353.50 44.75 14.492314数控刀片TCMT16T304(3(2.5)1)-HF YNG1片 70.00 0.43 2.71 189.66 70.003.11 217.70 28.04 14.782315数控刀片TNMG160408(332)-DF YNG151片 97.00 0.50 3.15 305.60 97.003.62 351.14 45.54 14.902316数控刀片TNMG220408(432)-DM YNG151片 7.00 0.61 3.84 26.90 7.004.41 30.87 3.97 14.762317数控刀片TPGT090204-SF YNG151片 220.00 0.94 5.92 1,303.02 220.006.80 1,496.00 192.98 14.812318数控刀片VBMT160404-HM YNG151B片 66.00 1.46 9.20 607.15 66.0010.56 696.96 89.81 14.792319数控刀片TNMG160404(331)-DF YNG151片 9.00 0.94 5.92 53.31 9.006.80 61.20 7.89 14.802320数控刀片VBGT110302-SF YNG151C片 100.00 0.95 5.99 598.59 100.006.88 688.00 89.41 14.942321数控刀片CCMT09T304(3(2.5)1)-HF YNG片 7.00 0.61 3.84 26.90 7.004.41 30.87 3.97 14.762322数控刀片WNMG060404-SF YNG151C片 340.00 0.53 3.34 1,135.43 340.003.83 1,302.20 166.77 14.69


存货—产成品评估明细表
评估基准日:2011年12月31日
表3-9-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
备注增减值序号名 称计量单位规格型号
评估价值账面价值
增值率%
数量外币单价人民币单价金额 实际数量外币单价人民币单价汇率金额
2323数控刀片TCGT090204(1.8(1.5)1)-SF YNG片 100.00 1.32 8.32 831.72 100.009.55 955.00 123.28 14.822324数控刀片TPGT090204(1.8(1.5)1)-SF YNG片 9.00 0.94 5.92 53.31 9.006.80 61.20 7.89 14.802325数控刀片TPGT090208(1.8(1.5)2)-SF YNG片 130.00 0.94 5.92 769.96 130.006.80 884.00 114.04 14.81-
-
合 计7,650,161.12 659,854.00 8,783,069.46 1,132,908.34 14.81


非流动资产评估汇总表
评估基准日:2011年12月31日
表4
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
编号科目名称账面价值评估价值增减值增值率%
4-1可供出售金融资产- - -
4-2持有至到期投资- - -
4-3长期应收款- - -
4-4长期股权投资- - -
4-5投资性房地产- - -
4-6固定资产545,066.67 889,510.00 344,443.33 63.194-7在建工程- - -
4-8工程物资- - -
4-9固定资产清理- - -
4-10生产性生物资产- - -
4-11油气资产- - -
4-12无形资产- - -
4-13开发支出- - -
4-14商誉- - -
4-15长期待摊费用43,052.73 43,052.73 - 0.004-16递延所得税资产- - -
4-17其他非流动资产- - -
合 计588,119.40 932,562.73 344,443.33 58.57


固定资产评估汇总表
评估基准日:2011年12月31日
表4-6
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
编号科目名称
账面价值评估价值增值额增值率%
原值净值原值净值原值净值原值净值
房屋建筑物类合计- - - - - -
4-6-1固定资产-房屋建筑物- - - - - -
4-6-2固定资产-构筑物及其他辅助设施- - - - - -
4-6-3固定资产-管道及沟槽- - - - - -
设备类合计1,283,783.74 545,066.67 1,083,851.92 889,510.00 -199,931.82 344,443.33 (15.57)63.194-6-4固定资产-机器设备614,790.72 163,786.61 459,851.92 368,290.00 -154,938.80 204,503.39 (25.20)124.864-6-5固定资产-车辆668,993.02 381,280.06 624,000.00 521,220.00 -44,993.02 139,939.94 (6.73)36.704-6-6固定资产-电子设备- - - - - -
4-6-7固定资产—土地- - -
固定资产合计1,283,783.74 545,066.67 1,083,851.92 889,510.00 -199,931.82 344,443.33 (15.57)63.19
减:固定资产减值准备
固定资产合计1,283,783.74 545,066.67 1,083,851.92 889,510.00 -199,931.82 344,443.33 (15.57)63.19


表4-6-4
金额单位:人民币元
设备名称规格型号生产厂家



数量购置日期启用日期
账面价值评估价值
增值率%备注
原值净值原值成新率%净值
Computer SR5710COMPAQ台12006/72006/78,228.98400.00 400.00 电脑
Computer S5-1110HP台12006/72006/78,676.34400.00 400.00 电脑
Laptop AspireACER台12006/72006/75,544.79400.00 400.00 笔记本电脑
Furniture D-1Cymax台12006/62006/612,412.777,500.00 15%1,130.00 家具
Furniture D-2Cymax台12006/72006/77,290.144,200.00 15%630.00 家具
Scale H-670ULINE台12006/122006/127,403.565,500.00 49%2,700.00 天平
Shelving SG-1SAMS台12006/122006/125,525.893,300.00 16%530.00 架子
Shelving SG-1SAMS台12006/92006/92,974.021,700.00 15%260.00 架子
Monitor HT19COMPAQ台12006/122006/122,186.41200.00 200.00 显示器
Start Up Costs - Legal Fees L-1ZCC台12006/72006/767,986.7130,594.02 - - 安装启动费用
Desk & Chair C-1Officemax台12007/92007/92,740.891,900.00 28%530.00 桌椅
Quickbooks Q2007Intuit台12007/92007/92,268.321,500.00 28%420.00 速达软件
Notebook AspireACER台12007/92007/92,469.95400.00 400.00 笔记本电脑
Laptop DS2400HP台12007/112007/116,811.27400.00 400.00 笔记本电脑
Display D-2CA台12007/82007/87,832.025,400.00 27%1,460.00 展示架
Corlson Comm/Phone COELSONNOTEX台12007/102007/1014,492.0711,590.00 30%3,480.00 电话
Projector POWERLITE EPSON台12008/32008/34,971.413,400.00 37%1,260.00 投影机
Camcorder/Memory HD30GJVC台12008/72008/74,542.953,100.00 42%1,300.00 摄录机
4 Racks SG-1SAMS台12008/72008/71,776.851,200.00 43%520.00 货架
Office Small Bus Software Office 2007Microsoft台12008/122008/123,005.532,200.00 50%1,100.00 办公软件
5 Chairs C-11Officemax台12009/22009/22,829.102,260.00 52%1,180.00 椅子
Computer Monitor VS15HP台12009/32009/34,448.443,550.00 43%1,530.00 显示器
Computer Server POWEEDGEDELL台12009/42009/446,173.0033,295.86 39,000.00 54%21,060.00 服务器
Computer PARISION AHP台12009/62009/63,742.73400.00 400.00 电脑


表4-6-4
金额单位:人民币元
规格型号数量购置日期启用日期备注设备名称
评估价值
增值率%生产厂家



账面价值
原值净值原值成新率%净值
Computer THINKPADRLENOVO台12009/92009/98,266.09400.00 400.00 电脑
Quickbooks 09 Quickbooks 0 Intuit台12009/22009/25,878.744,400.00 52%2,290.00 速达软件
Datacus Quarry Lic DatacusDynamic台12009/92009/96,300.904,700.00 61%2,870.00
Computer-Ron SatelliteTOSHIBA台12010/42010/44,284.613,641.92 66%2,400.00 电脑驱动器
Phone NortelNetwork台12010/112010/112,961.422,500.00 81%2,030.00 电话
Shelves SG-1SAMS台12010/62010/62,199.011,900.00 75%1,430.00 架子
Shelving SG-1SAMS台12009/22009/23,497.002,400.00 52%1,250.00 架子
2 Office Cabinets HONOfficemax台12009/32009/37,718.606,560.00 53%3,480.00 办公阁架
Display Case D-2CA台12009/32009/310,377.588,800.00 53%4,660.00 展示柜
Shelving SG-1SAMS台12009/22009/25,160.443,600.00 52%1,870.00 架子
Improvement ADTVIGNAN台12011/92011/920,887.4820,295.67 20,880.00 95%19,840.00
Hutch D-2Cymax台12011/102011/103,295.373,200.00 97%3,100.00 贮藏箱
U Shape Desk U-2Cymax台12011/102011/105,179.345,100.00 97%4,950.00 U型桌
HP Printer Photo R280HP台12011/52011/53,005.533,000.00 90%2,700.00 打印机
Think Pad THINKPAD XLENOVO台12011/52011/55,822.035,800.00 88%5,100.00 笔记本电脑
Think Pad Laptop Thankpad S3LENOVO台12011/62011/64,007.374,000.00 89%3,560.00 笔记本电脑
Alienware Laptop M17x ALIENWAR台12011/62011/621,731.8020,482.22 21,700.00 89%19,310.00 笔记本电脑
Computer-HP P7-1017HP台12011/62011/63,320.573,300.00 89%2,940.00 电脑
I Pods IpadApple台12011/72011/74,668.974,660.00 88%4,100.00
I Pods IpadApple台12011/92011/94,668.974,660.00 93%4,330.00
Comerica HP P7 WF107HP台12011/112011/113,326.883,300.00 98%3,230.00
Phones NortelNetwork台12011/52011/54,870.604,800.00 89%4,270.00 电话
Scanner GT-S50EPSON台12011/112011/112,715.692,700.00 98%2,650.00 扫描仪
Scanner GT-S50EPSON台12011/112011/112,337.632,330.00 98%2,280.00 扫描仪


表4-6-4
金额单位:人民币元
规格型号数量购置日期启用日期备注设备名称
评估价值
增值率%生产厂家



账面价值
原值净值原值成新率%净值
Quickbooks Quickbooks 1Intuit台12011/62011/69,413.549,400.00 91%8,550.00 速达软件
SAP Software BUSINESS OSAP台12011/92011/9134,480.14134,400.00 96%129,020.00 SAP系统软件
SQL Server 205 Wk Group SQL 205Microsoft台12011/92011/99,470.259,400.00 95%8,930.00 SQL服务系统
Win 7 Prof Win 7 Prof Microsoft台12011/122011/122,104.502,100.00 99%2,080.00
Shelving System APS22-118-AMOBILE IND台12011/92011/951,289.3344,218.65 51,200.00 96%49,150.00
Baner PSM1412PAC台12011/52011/56,036.266,000.00 89%5,340.00
Bins B-100ULINE台12011/72011/74,120.794,120.00 92%3,790.00 箱子
Extra cameras - security alar ADTVIGNAN台12011/112011/1115,059.1514,900.19 15,000.00 98%14,700.00 监控摄像头
-
614,790.72 163,786.61 459,851.92 368,290.00 124.86614,790.72 163,786.61 459,851.92 368,290.00 124.86


固定资产—车辆评估明细表
评估基准日:2011年12月31日
表4-6-5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号车辆牌号
车辆名称
及规格型号
生产厂家
计量
单位
数量购置日期启用日期
已行驶里
程(公里)
账面价值评估价值增值
率%备注
原值净值原值成新率%净值
1CBR6956PassatVW辆12006/102006/10180000198,744.25 - 155,000.00 4874,400.00
2CGF4854EscapeFord辆12011/062011/0648000127,700.34 108,419.59 127,000.00 96121,920.00 12.453CHN4893Q7Audi辆12011/072011/0724000342,548.43 272,860.47 342,000.00 95324,900.00 19.07-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
合 计668,993.02 381,280.06 624,000.00 521,220.00 36.70
减:车辆减值准备
合 计668,993.02 381,280.06 624,000.00 521,220.00 36.70


长期待摊费用评估明细表
评估基准日:2011年12月31日
表4-15
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号费用名称或内容形成日期原始发生额
预计摊
销月数
账面价值
尚存受
益月数
评估价值增减值增值率%备注
1开办费2006/6/2810,790.40 12043,052.73 66.00 43,052.73 - 0.00-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
合 计43,052.73 43,052.73 - 0.00


流动负债评估汇总表
评估基准日:2011年12月31日
表5
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
编号科目名称账面价值评估价值增值额增值率%
5-1短期借款- - -
5-2交易性金融负债- - -
5-3应付票据- - -
5-4应付账款3,967,602.76 3,967,602.76 - 0.005-5预收款项- - -
5-6应付职工薪酬- - -
5-7应交税费471.12 471.12 - 0.005-8应付利息- - -
5-9应付股利(应付利润)- - -
5-10其他应付款- - -
5-11一年内到期的非流动负债- - -
5-12其他流动负债- - -
流动负债合计3,968,073.88 3,968,073.88 - 0.00


应付账款评估明细表
评估基准日:2011年12月31日
表5-4
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号户名(结算对象)发生日期业务内容账面价值评估价值备注
1Accounts Payable 2011.12.20货款1,553,082.19 1,553,082.19
2Michigan W/H Payable 2011/12/31密西根州税预提28,040.33 28,040.33
3PA - W/H2011/12/31宾西法尼亚州税预提112.48 112.48
4MESC Payable 2011/12/31密西根州工资税3,376.90 3,376.90
5PA - SUI2011/12/31宾西法尼亚州失业保险124.57 124.57
6PA - Local Service2011/12/31宾西法尼亚州服务费81.91 81.91
7Futa Payable 2011/12/31联邦失业保险2,382.37 2,382.37
8401K Payable 2011/12/31养老保险145,401.33 145,401.33
9Garnishment2011/12/31代法院扣款(员工工资)3,708.02 3,708.02
10Chase 8773 2011/12/31CHASE信用卡消费20,082.35 20,082.35
11Capital One - 0861 2011/12/31CAPITAL ONE信用卡消费1,947.04 1,947.04
12Comerica Bank - 5375 2011/12/31COMERICA信用卡消费3,477.15 3,477.15
13Chase - 4001 Bus line of Credit 2011/12/31CHASE银行贷款2,205,315.00 2,205,315.00
14Fica Payable2011/12/31联邦社会安全保险0.57 0.57
15Earned Income Tax2011/12/31收入税470.55 470.55
合 计3,967,602.76 3,967,602.76


应交税费评估明细表
评估基准日:2011年12月31日
表5-7
被评估单位名称:株洲钻石切削刀具股份有限公司美国公司金额单位:人民币元
序号征税机关发生日期税费种类账面价值评估价值备注
1美国税务局2011.12.31增值税471.12 471.12
合 计471.12 471.12


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