英文财务报表附注(Notes)Word下载.doc
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XXXXCorp.,Ltd.(“theCompany”)isalimitedliabilitycompanyincorporatedinXXcityofthePeople’sRepublicofChinainTheCompanyhasanapprovedoperatingperiodofXXXXyears.TheregisteredcapitalisRMB100,000,000.
TheparentcompanyoftheCompanyisQingdaoHaierInvestmentandDevelopmentCo.Ltd..
TheapprovedscopeofbusinessoftheCompanyanditssubsidiaries(together“theGroup”)includes:
Processingwithsupplymaterial,compensationtrading;
Importandexportproduct;
Householdappliancesmanufacturing,sales,warehousing,agent.
BusinessLicenseforEnterpriseLegalPersonis370212801357.
RegisteredaddressisNo.1HaierRoad,HaierIndustrialPark,Qingdaocity,ShandongProvince,China.
LegalRepresentativeisMianmianYang.
Governingstructureandorganizingstructure:
Practicethesystemofthedirector-generalresponsibilityundertheleadershipoftheboardofdirectors(BOD).
ThesefinancialstatementswereauthorisedforissuebytheCompany’sresponsiblepersonsonXXXX2015.
2.BasisofPreparation
Thefinancialstatementwaspreparedonthebasisofsustainableoperation.Accordingtotheactualtransactionsanditems,itwaspreparedinaccordancewiththeenterprisesaccountingstandardsissuedbyMinistry部门(财政部)
ofFinancebasedonthefollowingsignificantaccountingpolicyandaccountingestimate.
3.StatementofCompliancewiththeAccountingStandardsforBusinessEnterprises
ThefinancialstatementsoftheCompanyfortheyearended31December2015areincompliancewiththeAccountingStandardsforBusinessEnterprises,andtrulyandcompletelypresentthefinancialpositionoftheConsolidatedandtheCompanyasof31December2015andoftheirfinancialperformance,cashflowsandotherinformationfortheyearthenended.
4.SummaryofSignificantAccountingPoliciesandAccountingEstimates
(1)Accountingyear
TheCompany’saccountingyearstartson1Januaryandendson31December.
(2)Recordingcurrency
TherecordingcurrencyisRenminbi(RMB).
(3)Foreigncurrencytranslation
(a)Foreigncurrencytransactions
ForeigncurrencytransactionsaretranslatedintoRMBusingtheexchangeratesprevailingatthedatesofthetransactions.
Atthebalancesheetdate,monetaryitemsdenominatedinforeigncurrenciesaretranslatedintoRMBusingthespotexchangeratesonthebalancesheetdate.Exchangedifferencesarisingfromthesetranslationsarerecognisedinprofitorlossforthecurrentperiod,exceptforthoseattributabletoforeigncurrencyborrowingsthathavebeentakenoutspecificallyfortheacquisitionorconstructionofqualifyingassets,whicharecapitalisedaspartofthecostofthoseassets.Non-monetaryitemsdenominatedinforeigncurrenciesthataremeasuredathistoricalcostsaretranslatedatthebalancesheetdateusingthespotexchangeratesatthedateofthetransactions.Theeffectofexchangeratechangesoncashispresentedseparatelyinthecashflowstatement.
(b)Translationofforeigncurrencyfinancialstatements
Theassetandliabilityitemsinthebalancesheetsforoverseasoperationsaretranslatedatthespotexchangeratesonthebalancesheetdate.Amongtheowners’equityitems,theitemsotherthan“undistributedprofits”aretranslatedatthespotexchangeratesofthetransactiondates.Theincomeandexpenseitemsintheincomestatementsofoverseasoperationsaretranslatedatthespotexchangeratesofthetransactiondates.Thedifferencesarisingfromtheabovetranslationarepresentedseparatelyintheowners’equity.Thecashflowsofoverseasoperationsaretranslatedatthespotexchangeratesonthedatesofthecashflows.Theeffectofexchangeratechangesoncashispresentedseparatelyinthecashflowstatement.
(4)Cashandcashequivalents
Cashandcashequivalentscomprisecashonhand,depositsthatcanbereadilydrawnondemand,andshort-termandhighlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangesinvalue.
(5)Financialassets
Financialassetsareclassifiedintothefollowingcategoriesatinitialrecognition:
financialassetsatfairvaluethroughprofitorloss,receivables,available-for-salefinancialassetsandheld-to-maturityinvestments.TheclassificationoffinancialassetsdependsontheGroup’sintentionandabilitytoholdthefinancialassets.
(a)Financialassetsatfairvaluethroughprofitorloss
Financialassetsatfairvaluethroughprofitorlossincludefinancialassetsheldforthepurposeofsellingintheshortterm.Theyarepresentedasfinancialassetsheldfortradingonthebalancesheet.
(b)Receivables
Receivables,includingac