财务报表附注翻译.docx
- 文档编号:28080002
- 上传时间:2023-07-08
- 格式:DOCX
- 页数:22
- 大小:25.85KB
财务报表附注翻译.docx
《财务报表附注翻译.docx》由会员分享,可在线阅读,更多相关《财务报表附注翻译.docx(22页珍藏版)》请在冰豆网上搜索。
财务报表附注翻译
******CO.,LTD
NOTESTOTHEFINANCIALSTATEMENTS
FORTHEYEARENDEDDECEMBER31,2013
(AllamountsinRMBYuan)
I.CompanyProfile
*******Co.,Ltd.(hereinafterreferredtoasthe"Company")isalimitedliabilitycompany(Sino-foreignjointventure)jointlyinvestedandestablishedby****Co.,Ltd.and*******Limitedon24June2013.OnDecember26,2013,theshareholdershavebeenchangedto*****CO.,LTDand*******LIMITED.
BusinessLicenseofEnterpriseLegalPersonLicenseNo.:
LegalRepresentative:
RegisteredCapital:
RMB(Paid-inCapital:
RMB)
Address:
BusinessScope:
Financingandleasingbusiness;leasingbusiness;purchaseofleasedpropertyfromhomeandabroad;residuevaluetreatmentandmaintenanceofleasedproperty;consultingandguaranteesofleasetransaction(articlesinvolvedintheindustrylicensemanagementwouldbedealtintermsofnationalrelevantstipulations)
II.DeclarationonfollowingAccountingStandardforBusinessEnterprises
ThefinancialstatementsmadebytheCompanyareinaccordancewiththerequirementsofAccountingStandardforBusinessEnterprises,whichreflectsthefinancialposition,financialperformanceandcashflowoftheCompanytrulyandcompletely.
III.Basicofpreparationoffinancialstatements
TheCompanyimplementstheAccountingStandardsforBusinessEnterprises(‘FinanceandAccounting[2006]No.3”)issuedbytheMinistryofFinanceonFebruary15,2006andthesuccessiveregulations.TheCompanypreparesitsfinancialstatementsonagoingconcernbasis,andrecognizesandmeasuresitsaccountingitemsincompliancewiththeAccountingStandardsforBusinessEnterprises–BasicStandardsandotherrelevantaccountingstandards,applicationguidelinesandcriteriaforinterpretationofprovisionsaswellasthesignificantaccountingpoliciesandaccountingestimatesonthebasisofactualtransactionsandevents.
IV.Themainaccountingpolicies,accountingestimatesandchanges
Fiscalyear
TheCompanyadoptsthecalendaryearasitsfiscalyearfromJanuary1toDecember31.
Functionalcurrency
RMBwasthefunctionalcurrencyoftheCompany.
Accountingmeasurementattribute
TheCompanyadoptstheaccrualbasisforaccountingtreatmentsanddouble-entrybookkeepingofborrowingforfinancialaccounting.Thehistoricalcostisgenerallyasthemeasurementattribute,andwhenaccountingelementsdeterminedareinlinewiththerequirementsofAccountingStandardsforEnterprisesandcanbereliablymeasured,thereplacementcost,netrealizablevalueandfairvaluecanbeusedformeasurement.
Accountingmethodofforeigncurrencytransactions
TheCompany’sforeigncurrencytransactionsadoptapproximatespotexchangerateofthetransactiondatetoconvertintoRMBinaccordancewithsystematicandrationalmethod;onthebalancesheetdate,theforeigncurrencymonetaryitemsusethespotexchangerateofthebalancesheetdate.Allbalancesofexchangearisingfromdifferencesbetweenthebalancesheetdatespotexchangerateandtheinitialrecognitionortheformerbalancesheetdatespotexchangerate,exceptthattheexchangegainsandlossesarisingbyborrowingforeigncurrencyfortheconstructionorproductionofassetseligibleforcapitalizationaretransactedinaccordancewithcapitalizationprinciples,areincludedinprofitorlossinthisperiod;theforeigncurrencynon-monetaryitemsmeasuredathistoricalcostwillstillbeconvertedwiththespotexchangerateofthetransactiondate.
Thestandardforrecognizingcashequivalent
Whenmakingthecashflowstatement,cashonhandanddepositsreadilytobepaidwillberecognizedascash,andshort-term(usuallynomorethanthreemonths),highlyliquidandreadilyconvertibletoknownamountsofcashwithinsignificantriskofchangesinvaluearerecognizedascashequivalent.
FinancialInstruments
Classification,recognitionandmeasurementoffinancialassets
-Thecompanyatthetimeofinitialrecognitionoffinancialassetsdividesitintothefollowingfourcategories:
financialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiod,loansandreceivables,financialassetsavailableforsaleandheld-to-maturityinvestments.Financialassetsaremeasuredatfairvaluewheninitiallyrecognized.Relevanttransactioncostsoffinancialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodarerecognizedinprofitorlossofthisperiod,andrelevanttransactioncostsofothercategoriesoffinancialassetsarerecognizedintheamountinitiallyrecognized.
--Financialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodrefertotheshort-termsalesfinancialassets,includingfinancialassetsheldfortradingorfinancialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperioddesignateduponinitialrecognitionbythemanagement.Financialassetsmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodaresubsequentlymeasuredatfairvalue,andtheinterestorcashdividendsobtainedduringtheholdingperiodwillberecognizedasinvestmentincome,andthegainsorlossesofthechangeinfairvalueattheendofthisperiodarerecognizedintheprofitorlossinthisperiod.Whenitisdisposed,thedifferencebetweenthefairvalueandtheinitialrecordedamountisrecognizedasinvestmentincome,whileadjustinggainsfromchangesinthefairvalue.
--Loansandreceivables:
thenon-derivativefinancialassetswithoutthepriceinanactivemarketandwithfixedanddeterminablerecoverycostareclassifiedasloansandreceivables.Loansandreceivablesadopttheeffectiveinterestmethodandtakeamortizedcostforsubsequentmeasurement,andgainsorlossesarisingfromderecognition,impairmentoramortizationareincludedintheprofitorlossofthisperiod.
--Financialassetsavailableforsale:
includingnon-derivativefinancialassetsavailableforsalerecognizedinitiallyandothernon-derivativefinancialassetsexceptforloansandreceivables,held-to-maturityinvestmentsandtradingfinancialassets.Financialassetsavailableforsalearesubsequentlymeasuredatfairvalue,andinterestorcashdividendsobtainedduringtheholdingperiodwillberecognizedasinvestmentincome,andgainsorlossesarisingfromthechangesinfairvalueattheendofthisperiodarerecognizeddirectlyinowners'equityuntilthefinancialassetisderecognizedorimpairedandthenisrecognizedastheprofitorlossinthisperiod.
--Held-to-maturityinvestments:
thenon-derivativefinancialassetswithclearintentionandabilitytoholdtomaturitybythemanagementofthecompany,afixedmaturitydateandfixedordeterminablepaymentsareclassifiedasheld-to-maturityinvestments.Held-to-maturityinvestmentsadopttheeffectiveinterestmethodandtakeamortizedcostforsubsequentmeasurement,andgainsorlossesarisingfromderecognition,impairmentoramortizationareincludedintheprofitorlossofthisperiod.
Classification,recognitionandmeasurementoffinancialliabilities
-Thecompanyatthetimeofinitialrecognitionoffinancialliabilitiesdividesitintothefollowingtwocategories:
financialliabilitiesmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodandotherfinancialliabilities.Financialliabilitiesaremeasuredatfairvaluewheninitiallyrecognized.Relevanttransactioncostsoffinancialliabilitiesmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodarerecognizedinprofitorlossofthisperiod,andrelevanttransactioncostsofotherfinancialliabilitiesarerecognizedintheamountinitiallyrecognized.
--Financialliabilitiesmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperiodincludethetradingfinancialliabilitiesandfinancialliabilitiesmeasuredatfairvaluewithchangesincludedintheprofitorlossofthisperioddesignateduponinitialrecognition.Financialliabilitiesaresubsequentlymeasuredatfairvalue,andthegainsorlossesofthechangeinfairvaluearerecognizedintheprofitorlossinthisperiod.
--Otherfinancialliabilities:
adoptingtheeffectiveinterestmethodandtakingamortizedcostforsubsequentmeasurement.Thegainsorlossesarisingfromderecognitionoramortizationisincludedintheprofitorlossofthisperiod.
Requirementsforderecognitionoffinancialliabilities
Financialliabilitiesshallbeentirelyorpartiallyderecognizedifthepresentobligationsderivedfromthemareentirelyorpartiallydischarged.WheretheCompanyentersintoanagreementwithacreditorsoastosubstitutethecurrentfinancialliabilitieswithnewones,andthecontractclausesofwhicharesubstantiallydifferentfromthoseofthecurrentones,itshallrecognizethenewfinancialliabilitiesinplaceofthecurrentones.Wheresubstantialrevisionsaremadetosomeorallofthecontractclausesofthecurrentfinancialliabilities,theCompanyshallrecognizethenewfinancialliabilitiesafterrevisionofthecontractclausesinplaceofthecurrentonesentirelyorpartially.
Uponentireorpartialderecognitionoffinancialliabilities,differencesbetweenthecarryingamountsofthederecognizedfinancialliabilitiesandtheconsiderationpaid(includingnon-monetaryassetssurrenderedornewfinancialliabilitiesassumed)arechargedtoprofitorlossforthecurrentperiod.
WheretheCompanyredeemspartofitsfinancialliabilities,itshallallocatethecarryingamountsoftheentirefinancialliabilitiesbetweentherelativefairvaluesofthepartsthatcontinuetoberecognizedandthederecognizedpartsontheredemptiondate.Differences
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 财务报表 附注 翻译