金吾财讯 | 第一拖拉机股份(00038)公布，本年度拖拉机产品销量约7.43万台，按年增2.71%，其中大马力拖拉机销量升12.49%，而中马力拖拉机及小马力拖拉机销量分跌4.57%及52%。至于柴油机产品销量约14.6万台，按年跌3.32%。据公告指，关注到近日有媒体报道涉及其今年及明年产品销量信息。该集团指，拖拉机产品销售主要通过经销商渠道销售，柴油机等动力机械产品及零部件为主机生产厂商配套，以直销方式为主。按照企业会计准则规定，收入确认一般原则以客户即经销商及主机生产厂家等取得相关商品或服务的控制权时确认收入。至于报道中有关该集团明年产品销售目标的实现受内外部多种因素影响，具有不确定性。
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