会计报表附注中英文对照Word文档格式.docx

1、一、公司概况 I. Profile of Company *铸造有限公司（以下简称“本公司”），成立于2005年12月14日，为有限责任公司。经营地址为*玛钢工业园区。企业法人营业执照注册号为*，注册资本为人民币壹佰万元。经营范围：铸造、加工、销售；管道连接件、铝合金铸件、塑料制品；机加工、热镀各种铸件；经销各种炉料、生铁、机械设备；运输（国家有限制运输的除外） *foundry Co., Ltd. （hereinafter referred to as “the company”）, a limited liability company with the registered capita

2、l of 1,000,000 RMB, was set up on Dec. 14, 2005. The company is located at * industry zone. Its business license No. is *. The company is mainly engaged in foundry, processing, vendition, pipeline connector, Aluminum alloy casting, Plastic products, Machining, Hot plating various castings, selling v

3、arious furnace charge, pig iron and machine equipment, Transport （except the limitative things in state law.） * 二、重要会计政策和会计估计 II. Significant Accounting Policy and Accounting Estimate 本会计报表所载财务信息根据下列重要会计政策和会计估计编制，它们是根据国际会计准则拟定的，且对于本公司的实际情况而言，运用国际会计准则与运用中国企业会计制度所编制出的报表并无重大差异。Financial information pre

4、sented in the accounting statement is prepared according to the following significant accounting policy and accounting estimate, which is confirmed by the international accounting rule. There is no significant difference in the financial statements whether the international accounting rule or the ac

5、counting system of business enterprises is applicable. 会计年度 Fiscal Year 本公司的会计年度采用公历年度，即每年自1月1日起至12月31 日止。The fiscal year of the Factory runs from 1 January to 31 December of each calendar year. 记账本位币 Bookkeeping Currency 本公司以人民币为记账本位币。Renminbi 记账基础和计价原则 Bookkeeping Basis and Pricing Principle 本公司的会

6、计核算以权责发生制为记账基础。本公司的各项资产在取得时按照实际成本计量。于各会计期末对各项资产进行定期检查，并计提相应的减值准备。The company adopts the accrual system as the base of bookkeeping principle, and uses the real cost as the pricing base when obtaining the various assets. At the end of each fiscal year, regularly check up various assets and allocate th

7、e provision for loss respectively. 现金等价物 Cash Equivalents 现金等价物是指本公司持有的期限短、流动性强、易于转换为已知金额的现金、价值变动风险小的投资。Cash equivalents represent short-term, highly liquid investments that are readily convertible into known amounts of cash and that are subject to an insignificant risk of change in value. 存货核算方法 Ac

8、counting Method on Inventory 本公司各种存货均按取得时的实际成本计价；存货领用与发出按加权平均法计价；低值易耗品核算采用一次性摊销法。The inventories are priced at the actual cost when acquiring, and priced with the weighted average method when sending out. The low-value consumables are price with the one-off amortization method. 固定资产 Fixed Assets 固定资

9、产的标准、分类及计价；固定资产系使用年限在一年以上且单 位价值在2000元以上的房屋建筑物、机器设备、运输设备及其他与生产经营有关的设备、器具等；不属于生产经营的主要设备和物品，凡单价在2000元以上，且使用年限超过两年，也作为固定资产。Fixed assets represent the house building, machinery and vehicle as well as the equipment and appliance related to the produce and operation with price more than 2,000 RMB and the u

10、seful life over 1 year. The main equipment and articles no relation to the produce and operation, but the price over 2,000 RMB and the useful life more than two years, they are still regarded as the fixed assets. 固定资产原价按购建时的实际成本计价。The fixed assets are enter into the book as at the cost when obtainin

11、g. 固定资产折旧：采用直线法计提，并按各类固定资产估计使用年限扣除残值率确定年折旧率。The depreciation of fixed assets is calculated with the straight-line method, and the annual depreciation rate is determined by the estimated useful life of each fixed asset deducting the residual rate. %） 预计残值率（年）类 别 折旧年限 年折旧率（% 0 20 5 房屋及建筑物 11.765 10 机械

12、设备 10 运输设备 10 10 办公设备 AnnualEstimatedDepreciation lifeDepreciation RateCategoryResidue Rate （%）（Year）（%）House and520Building11.76510Machinery10VehicleOffice10Equipment 税项 流转税：增值税，根据增值额的17%征收；城市建设维护税，计税比例为应交流转税的5%；教育费附加，计税比例为应交流转税的3%；价格调控基金，计税比例为应交流转税的1.5%；河道维护费, 计税比例为应交流转税的1% 企业所得税，当期应纳税所得额的33%；Taxa

13、tion For the Value-added tax, it is levied as at the 17% of increment money. For the City Construction and Maintenance Tax, it is levied as at the 5% of turnover tax. For the Education Surtax, it is levied as at the 3% of turnover tax. For the Price accommodate fund, it is levied as at the 1.5% of t

14、urnover tax. For the Riverway maintenance tax, it is levied as at the 1% of For the Enterprise Income Tax, it is levied as at the 33% of current taxable amount. 坏账核算方法：Method on Bad Account 本公司对于因债务人破产或死亡，以其破产财产或遗产清偿后仍无法收回的应收帐项和债务人逾期未能履行其清偿义务，且具有明显特征表明无法收回的应收款项确认为坏帐损失。坏帐采取直接转销法。The bad account is recognized when the debtor is bankrupt or dead and the tax receivable is not recoverable with the bankrupt property or inheritance, moreover, there are the significant signs indicate the tax receiv