英文财务报表附注Notes.doc
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1、1. General InformationXXXXCorp., Ltd. (“the Company”) is a limited liability company incorporated in XX city of the Peoples Republic of China in The Company has an approved operating period of XXXX years. The registered capital is RMB 100,000,000.The parent company of the Company is Qingdao Haier In
2、vestment and Development Co. Ltd.The approved scope of business of the Company and its subsidiaries (together “the Group”) includes: Processing with supply material, compensation trading; Import and export product; Household appliances manufacturing, sales, warehousing, agent.Business License for En
3、terprise Legal Person is 370212801357.Registered address is No.1 Haier Road, Haier Industrial Park, Qingdao city, Shandong Province, China.Legal Representative is Mianmian Yang.Governing structure and organizing structure: Practice the system of the director-general responsibility under the leadersh
4、ip of the board of directors (BOD).These financial statements were authorised for issue by the Companys responsible persons on XX XX .2. Basis of PreparationThe financial statement was prepared on the basis of sustainable operation. According to the actual transactions and items, it was prepared in
5、accordance with the enterprises accounting standards issued by Ministry部门(财政部) of Finance based on the following significant accounting policy and accounting estimate.3. Statement of Compliance with the Accounting Standards for Business EnterprisesThe financial statements of the Company for the year
6、 ended 31 December are in compliance with the Accounting Standards for Business Enterprises, and truly and completely present the financial position of the Consolidated and the Company as of 31 December and of their financial performance, cash flows and other information for the year then ended.4. S
7、ummary of Significant Accounting Policies and Accounting Estimates(1) Accounting yearThe Companys accounting year starts on 1 January and ends on 31 December.(2) Recording currencyThe recording currency is Renminbi (RMB).(3) Foreign currency translation(a) Foreign currency transactionsForeign curren
8、cy transactions are translated into RMB using the exchange rates prevailing at the dates of the transactions.At the balance sheet date, monetary items denominated in foreign currencies are translated into RMB using the spot exchange rates on the balance sheet date. Exchange differences arising from
9、these translations are recognised in profit or loss for the current period, except for those attributable to foreign currency borrowings that have been taken out specifically for the acquisition or construction of qualifying assets, which are capitalised as part of the cost of those assets. Non-mone
10、tary items denominated in foreign currencies that are measured at historical costs are translated at the balance sheet date using the spot exchange rates at the date of the transactions. The effect of exchange rate changes on cash is presented separately in the cash flow statement.(b) Translation of
11、 foreign currency financial statementsThe asset and liability items in the balance sheets for overseas operations are translated at the spot exchange rates on the balance sheet date. Among the owners equity items, the items other than “undistributed profits” are translated at the spot exchange rates
12、 of the transaction dates. The income and expense items in the income statements of overseas operations are translated at the spot exchange rates of the transaction dates. The differences arising from the above translation are presented separately in the owners equity. The cash flows of overseas ope
13、rations are translated at the spot exchange rates on the dates of the cash flows. The effect of exchange rate changes on cash is presented separately in the cash flow statement.(4) Cash and cash equivalentsCash and cash equivalents comprise cash on hand, deposits that can be readily drawn on demand,
14、 and short-term and highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.(5) Financial assetsFinancial assets are classified into the following categories at initial recognition: financial assets at fair va
15、lue through profit or loss, receivables, available-for-sale financial assets and held-to-maturity investments. The classification of financial assets depends on the Groups intention and ability to hold the financial assets.(a) Financial assets at fair value through profit or lossFinancial assets at
16、fair value through profit or loss include financial assets held for the purpose of selling in the short term. They are presented as financial assets held for trading on the balance sheet.(b) ReceivablesReceivables, including accounts receivable and other receivables, are non-derivative financial ass
17、ets with fixed or determinable payments that are not quoted in an active market (Note 4 (6).(c) Available-for-sale financial assetsAvailable-for-sale financial assets are non-derivative financial assets that are either designated in this category or not classified in any of the other categories at i
18、nitial recognition. Available-for-sale financial assets are included in other current assets on the balance sheet if management intends to dispose of them within 12 months after the balance sheet date.(d) Held-to-maturity investmentsHeld-to-maturity investments are non-derivative financial assets wi
19、th fixed maturity and fixed or determinable payments that management has the positive intention and ability to hold to maturity. Held-to-maturity investments with maturities over 12 months when the investments were made but are due within 12 months at the balance sheet date are included in the curre
20、nt portion of non-current assets; held-to maturity investments with maturities no more than 12 months when the investments were made are included in other current assets.(e) Recognition and measurementFinancial assets are recognised at fair value on the balance sheet when the Group becomes a party t
21、o the contractual provisions of the financial instrument. In the case of financial assets at fair value through profit or loss, the related transaction costs incurred at the time of acquisition are recognised in profit or loss for the current period. For other financial assets, transaction costs tha
22、t are attributable to the acquisition of the financial assets are included in their initially recognised amounts. Financial assets are derecognised when the contractual rights to receive the cash flows from the financial assets have expired, or all substantial risks and rewards of ownership of the f
23、inancial assets have been transferred. Financial assets at fair value through profit or loss and available-for-sale financial assets are subsequently measured at fair value. Investments in equity instruments are measured at cost when they do not have a quoted market price in an active market and who
24、se fair value cannot be reliably measured. Receivables and held-to-maturity investments are measured at amortised cost using the effective interest method.Gains or losses arising from change in the fair value of financial assets at fair value through profit or loss are recognised in profit or loss.
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- 英文 财务报表 附注 Notes
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