财务报表附注翻译.docx
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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