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青島公司審計報告報表附注翻譯中英文示例

 

編輯:萬向翻譯 / 日期:2019-06-12

 

本公司所編制的財務報表符合中華人民共和國財政部頒布的《小企業會計準則》的要求,真實、完整地反映了公司的財務狀況、經營成果和現金流量等有關信息。

Financial statements prepared by the Company are in accordance with requirements of Small Business Accounting Standards issued by Ministry of Finance in People's Republic of China. It can truly and completely reflect company's financial condition, operation results, cash flow and related information.

 

會計年度內涉及的外幣經營業務,按外幣業務發生日的即期匯率折合為人民幣記賬。資產負債表日對外幣現金、外幣銀行存款、債權、債務等各種外幣賬戶的余額,按照即期匯率折合為記賬本位幣金額。按照該日即期匯率折合的記賬本位幣金額與賬面記賬本位幣金額之間的差額,計入當期損益。

Foreign currency operation business involved in the fiscal year should be converted into RMB for book keeping according to spot exchange rate on the foreign currency transaction day. Balance of foreign currency cash, foreign currency bank deposit, creditor’s right, debt and other foreign currency accounts on the balance sheet day should be converted into bookkeeping base currency according to spot exchange rate. The difference between bookkeeping base currency amount converted according to spot exchange rate on the day and the bookkeeping base currency amount on the account should be included into current profit and loss.

 

現金等價物

Cash equivalents

 

現金等價物是指本公司持有的期限短、流動性強、易于轉換為已知金額的現金、價值變動風險小的投資。

Cash equivalents refer to short-term and highly liquid investments that are held by our company and readily convertible to cash of known amount with minimal risk of changes in value.

 

      

短期投資      

Short-term investments

 

"短期投資是指本公司購入的能隨時變現并且持有時間不準備超過一年的投資。

‘Short-term investments refer to investments which are purchased by our Company, readily realizable, and held for less than one year according to plan.

 

以支付現金取得的短期投資,按照購買價款和相關稅費作為成本進行計量。

Short-term investments obtained by cash payment should be measured as cost according to purchase price and related taxes.

 

出售短期投資,出售價款扣除其賬面余額、相關稅費后的凈額,計入投資收益。"

Net amount of selling short-term investments and remuneration after deduction of book balance and related tax should be included into investment income.’

      

應收及預付款項

Receivables and prepayments       

 

"應收及預付款項是指本公司在日常生產經營活動中發生的各項債權。包括應收票據、應收賬款、應收股利、應收利息、其他應收款等應收款項和預付賬款。

‘Receivables and prepayments refer to various creditors’ right of our company in daily production and business activities, including notes receivable, accounts receivable, dividends receivable, interest receivable, other receivables, other receivables and prepayments.

 

壞賬損失確認標準:債務人依法宣告破產、關閉、解散、被撤銷,或者被依法注銷、吊銷營業執照,其清算財產不足清償的;債務人死亡,或者依法被宣告失蹤、死亡,其財產或者遺產不足清償的;債務人逾期3年以上未清償,且有確鑿證據證明已無力清償債務的;與債務人達成債務重組協議或法院批準破產重整計劃后,無法追償的;因自然災害、戰爭等不可抗力導致無法收回的。

Loss on bad debts is recognized according to the following standards: the debtor declares bankrupt, shutdown, dissolution, being revoked, or being canceled in accordance with law and revocation of business licenses. Its liquidation property is not enough to compensate the debt; the debtor dies, or is declared to be lost or dead according to law. His property or legacy is not enough to compensate debt; the debtor delays in compensating the debt for more than three years, it is clearly proved that the debtor has no ability to compensate the debt; after debt restructuring agreement is reached with the debtor or bankruptcy reorganization plan is approved by the court, the debt can not be recovered; the debt is uncollectible due to natural disasters, war and other force majeure.

 

應收及預付款項出現上述情形之一的,減除可收回的金額后確認的無法收回的應收及預付款項,作為壞賬損失,于實際發生時計入營業外支出,同時沖減應收及預付款項。"

If one of the above situations occurs in receivables and prepayments, uncollectible receivables and prepayments confirmed after deduction of recoverable amount are regarded as loss on bad debts. The loss should be included into non-business expenditure during actual debt day, which is used for offsetting against receivables and prepayments at the same time.’

 

存貨核算方法      

Inventory accounting method

 

存貨是指本公司在日常生產經營過程中持有以備出售的產成品或商品、處在生產過程中的在產品、將在生產過程或提供勞務過程中耗用的材料和物料等。包括原材料、在產品、半成品、產成品、商品、周轉材料、委托加工物資等。

Inventories refer to finished goods or commodities held for sale in daily activities in daily production and operation process, products in the production process, materials and supplies consumed in the production process or service provision process, etc; including raw materials, product in the production process, semi-finished products, finished products, commodity, turnover materials, materials commissioned for processing, etc.

 

"存貨按照以下原則核算:

‘Inventories are calculated in accordance with the following principles:

 

本公司存貨取得時,按實際成本入賬。

Inventories of our company are accounted according to actual cost during acquisition.

 

公司領用或者發出存貨,按照實際成本核算,采用加權平均法確定其實際成本。公司領用周轉材料時采用一次轉銷法攤銷。

Inventories received or distributed by the company should be accounted according to actual cost. Actual cost thereof should be determined by adopting weighted average method. Turnover materials received by the company should be amortized in accordance with primary charge-off method.

 

存貨盤存制度采用永續盤存制。

Perpetual inventory system is adopted as inventory system.

 

存貨發生毀損,處置收入、可收回的責任人賠償和保險賠款,扣除其成本、相關稅費后的凈額計入營業外支出或營業外收入;盤盈存貨實現的收益和盤虧存貨發生的損失分別計入營業外收入和營業外支出。"     

When inventories are damaged, income amount of disposal income, recoverable compensation and insurance claims from responsible person after deduction of cost and related tax should be included into non-business expenditure or income. Income from inventory taking and loss from inventory difference should be respectively included into non-business expenditure or income.’

 

長期債券投資      

Long-term bond investments

 

長期債券投資,是指本公司準備長期(在1年以上)持有的債券投資。  

Long-term bond investments refer to bond investments which will be held by our company for long term (more than one year).

 

長期債券投資按照購買價款和相關稅費作為成本進行計量。實際支付價款中包含的已到付息期但尚未領取的債券利息,單獨確認為應收利息。

Long-term bond investments should be measured according to purchase price and related tax as cost. Bond interests that are contained in actual payment price with expiration of interest payment mode and are not received, it should be separately confirmed as interest receivable.

 

債券投資損失確認標準:債務人依法宣告破產、關閉、解散、被撤銷,或者被依法注銷、吊銷營業執照,其清算財產不足清償的;債務人死亡,或者依法被宣告失蹤、死亡,其財產或者遺產不足清償的;債務人逾期3年以上未清償,且有確鑿證據證明已無力清償債務的;與債務人達成債務重組協議或法院批準破產重整計劃后,無法追償的;因自然災害、戰爭等不可抗力導致無法收回的。

Loss on bond investment is confirmed according to the following standards: the debtor declares bankrupt, shutdown, dissolution, being revoked, or being canceled in accordance with law and revocation of business licenses. Its liquidation property is not enough to compensate the debt; the debtor dies, or is declared to be lost or dead according to law. His property or legacy is not enough to compensate debt; the debtor delays in compensating the debt for more than three years, it is clearly proved that the debtor has no ability to compensate the debt; after debt restructuring agreement is reached with the debtor or bankruptcy reorganization plan is approved by the court, the debt can not be recovered; the debt is uncollectible due to natural disasters, war and other force majeure.

      

長期債券投資出現上述情形之一的,減除可收回的金額后確認的無法收回的長期債券投資,作為長期債券投資損失,于實際發生時計入營業外支出,同時沖減長期債券投資賬面余額。      

If one of the above situations occurs in long-term bond investment, uncollectible long-term bond investments confirmed after deduction of recoverable amount are regarded as loss on long-term bond investment. The loss should be included into non-business expenditure during actual debt day, which is used for offsetting against book balance of long-term bond investments.

 

長期股權投資

Long-term equity investments

       

長期股權投資,是指本公司準備長期持有的權益性投資。長期股權投資按照成本進行計量并采用成本法進行會計處理。在長期股權投資持有期間,被投資單位宣告分派的現金股利或利潤,按照應分得的金額確認為投資收益。       

 Long-term equity investments refer to equity investment that will be held by our company for long term. Long-term equity investments are measured according to cost and undergo accounting treatment by adopting cost method. Cash dividends or profits which are distributed according to declaration of invested unit should be recognized as investment income according to dividable account during holding period of long-term equity investment.

 

長期股權投資損失確認標準:被投資單位依法宣告破產、關閉、解散、被撤銷,或者被依法注銷、吊銷營業執照的;被投資單位財務狀況嚴重惡化,累計發生巨額虧損,已連續停止經營3年以上,且無重新恢復經營改組計劃的;對被投資單位不具有控制權,投資期限屆滿或者投資期限已超過10年,且被投資單位因連續3年經營虧損導致資不抵債的;被投資單位財務狀況嚴重惡化,累計發生巨額虧損,已完成清算或清算期超過3年以上的。

Loss on long-term equity investments is confirmed according to the following standards: the invested unit declares bankrupt, shutdown, dissolution, being revoked, or being canceled in accordance with law and revocation of business licenses. The financial status of invested unit is seriously deteriorated. The investment unit suffers from huge loss accumulatively. Operation has been suspended continuously for more than three years without restructuring plan of recovering operation again. The invested unit does not have control right. The investment term expires or the investment term lasts for more than 10 years. The invested unit is insolvent due to operation loss for three consecutive years. The financial status of invested unit is seriously deteriorated. The investment unit suffers from huge loss accumulatively. Liquidation is completed, or the liquidation period lasts for more than three years.

      

長期股權投資出現上述情形之一的,減除可收回的金額后確認的無法收回的長期股權投資,作為長期股權投資損失,于實際發生時計入營業外支出,同時沖減長期股權投資賬面余額。      

If one of the above situations occurs in long-term equity investment, uncollectible long-term equity investments confirmed after deduction of recoverable amount are regarded as loss on long-term equity investment. The loss should be included into non-business expenditure during actual debt day, which is used for offsetting against book balance of long-term equity investments.

 

固定資產計價及折舊方法  

Fixed assets pricing and depreciation method

 

固定資產,是指本公司為生產產品、提供勞務、出租或經營管理而持有的,使用壽命超過1年的有形資產。包括房屋及建筑物、機器、機械、運輸工具、設備、器具等。

Fixed assets refer to tangible assets which are held for producing products, providing services, leasing or managing operation and have been used for more than one fiscal year, including house, building, machine, machinery, transportation means, equipment, tools, etc.

 

固定資產按取得時實際成本計價。資產的成本包括購買價或建造、或投資者投入及將該項資產達到預定可使用狀態前所必要的支出。      

Fixed assets are priced at actual cost during acquisition. Cost of asset comprises purchase price or construction price, or investor investment and expenditure necessary for making the assets reach intended use state.

 

固定資產折舊以原值減去5%的預計凈殘值后,在預計使用年限內按直線法計提。固定資產類別、預計可使用年限及折舊率如下:  

5 % expected net salvage value is deduced from original value of depreciation of fixed assets; the depreciation can be counted and drawn according to straight line basis. Fixed asset category, estimated useful life and depreciation rates are shown as follows:

 

資產類型 預計使用年限 年折舊率   

Fixed asset category         Estimated useful life  Annual depreciation rate

 

房屋及建筑物                                20                4.50%       

Houses and buildings                          20 years               4.50%;

 

機器設備                                    10                 9.00%       

Machinery and equipment                       10 years               9.00%;

 

運輸工具、電子設備及其他                    5                18.00%       

Transportation means, electronic equipment and others; 5 years;              18.00%

 

在建工程      

Constructions in progress

 

在建工程指建造中之工程Items,包括在建之建筑及維修設施,以及待安裝設備。在建工程按成本(包括施工前期準備,建筑工程及購置成本,以及于興建、安裝及調試期間的有關專門借款所發生的滿足資本化條件的借款費用)入賬。  

Constructions in progress refer to project items in progress, including buildings and maintenance facilities in progress as well as equipment which should be installed. Constructions in progress should be accounted according to cost (including pre-construction preparation, building project and purchase cost as well as cost of related specific loan during construction, installation and debugging for meeting capitalization conditions).

 

無形資產      

Intangible assets

 

無形資產是指本公司為生產產品、提供勞務、出租或經營管理而持有的、沒有實物形態的可辨認非貨幣性資產。包括:土地使用權、專利權、商標權、著作權、非專利技術等。    Intangible assets refer to identifiable non-monetary assets of our company, which are held for producing products, providing labor, leasing or managing operation without physical state, including land use rights, patent rights, trademark rights, copyrights, non-patent technology, etc.

 


 

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