财务报表附注翻译文档格式.docx

财务报表附注翻译文档格式.docx

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*******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