青岛公司审计报告报表附注翻译中英文示例
编辑：万向翻译 / 日期：2019-06-12
本公司所编制的财务报表符合中华人民共和国财政部颁布的《小企业会计准则》的要求，真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。
Financial statements prepared by the
Company are in accordance with requirements of Small Business Accounting
Standards issued by Ministry of Finance in People's Republic of
会计年度内涉及的外币经营业务,按外币业务发生日的即期汇率折合为人民币记账。资产负债表日对外币现金、外币银行存款、债权、债务等各种外币账户的余额，按照即期汇率折合为记账本位币金额。按照该日即期汇率折合的记账本位币金额与账面记账本位币金额之间的差额，计入当期损益。
Foreign currency operation business
involved in the fiscal year should be converted into RMB for book keeping
according to spot exchange rate on the foreign currency transaction day.
Balance of foreign currency cash, foreign currency bank deposit, creditor’s
right, debt and other foreign currency accounts on the balance sheet day
should be converted into bookkeeping base currency according to spot
exchange rate. The difference between bookkeeping base currency amount
converted according to spot exchange rate on the day and the bookkeeping
base currency amount on the account should be included into current profit
and loss.
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 refer to short-term
and highly liquid investments that are held by our company and readily
convertible to cash of known amount with minimal risk of changes in value.
短期投资
Short-term investments
"短期投资是指本公司购入的能随时变现并且持有时间不准备超过一年的投资。
‘Short-term investments refer to
investments which are purchased by our Company, readily realizable, and held
for less than one year according to plan.
以支付现金取得的短期投资，按照购买价款和相关税费作为成本进行计量。
Short-term investments obtained by cash
payment should be measured as cost according to purchase price and related
taxes.
出售短期投资，出售价款扣除其账面余额、相关税费后的净额，计入投资收益。"
Net amount of selling short-term
investments and remuneration after deduction of book balance and related tax
should be included into investment income.’
应收及预付款项
Receivables and prepayments
"应收及预付款项是指本公司在日常生产经营活动中发生的各项债权。包括应收票据、应收账款、应收股利、应收利息、其他应收款等应收款项和预付账款。
‘Receivables and prepayments refer to
various creditors’ right of our company in daily production and business
activities, including notes receivable, accounts receivable, dividends
receivable, interest receivable, other receivables, other receivables and
prepayments.
坏账损失确认标准：债务人依法宣告破产、关闭、解散、被撤销，或者被依法注销、吊销营业执照，其清算财产不足清偿的；债务人死亡，或者依法被宣告失踪、死亡，其财产或者遗产不足清偿的；债务人逾期3年以上未清偿，且有确凿证据证明已无力清偿债务的；与债务人达成债务重组协议或法院批准破产重整计划后，无法追偿的；因自然灾害、战争等不可抗力导致无法收回的。
Loss on bad debts is recognized according
to the following standards: the debtor declares bankrupt, shutdown,
dissolution, being revoked, or being canceled in accordance with law and
revocation of business licenses. Its liquidation property is not enough to
compensate the debt; the debtor dies, or is declared to be lost or dead
according to law. His property or legacy is not enough to compensate debt;
the debtor delays in compensating the debt for more than three years, it is
clearly proved that the debtor has no ability to compensate the debt; after
debt restructuring agreement is reached with the debtor or bankruptcy
reorganization plan is approved by the court, the debt can not be recovered;
the debt is uncollectible due to natural disasters, war and other force
majeure.
应收及预付款项出现上述情形之一的，减除可收回的金额后确认的无法收回的应收及预付款项，作为坏账损失，于实际发生时计入营业外支出，同时冲减应收及预付款项。"
If one of the above situations occurs in
receivables and prepayments, uncollectible receivables and prepayments
confirmed after deduction of recoverable amount are regarded as loss on bad
debts. The loss should be included into non-business expenditure during
actual debt day, which is used for offsetting against receivables and
prepayments at the same time.’
存货核算方法
Inventory accounting method
存货是指本公司在日常生产经营过程中持有以备出售的产成品或商品、处在生产过程中的在产品、将在生产过程或提供劳务过程中耗用的材料和物料等。包括原材料、在产品、半成品、产成品、商品、周转材料、委托加工物资等。
Inventories refer to finished goods or
commodities held for sale in daily activities in daily production and
operation process, products in the production process, materials and
supplies consumed in the production process or service provision process,
etc; including raw materials, product in the production process,
semi-finished products, finished products, commodity, turnover materials,
materials commissioned for processing, etc.
"存货按照以下原则核算:
‘Inventories are calculated in accordance
with the following principles:
本公司存货取得时，按实际成本入账。
Inventories of our company are accounted
according to actual cost during acquisition.
公司领用或者发出存货，按照实际成本核算，采用加权平均法确定其实际成本。公司领用周转材料时采用一次转销法摊销。
Inventories
received or distributed by the company should be accounted according to
actual cost. Actual cost thereof should be determined by adopting weighted
average method. Turnover materials received by the company should be
amortized in accordance with primary charge-off method.
存货盘存制度采用永续盘存制。
Perpetual inventory system is adopted as
inventory system.
存货发生毁损，处置收入、可收回的责任人赔偿和保险赔款，扣除其成本、相关税费后的净额计入营业外支出或营业外收入；盘盈存货实现的收益和盘亏存货发生的损失分别计入营业外收入和营业外支出。"
When inventories are damaged, income amount
of disposal income, recoverable compensation and insurance claims from
responsible person after deduction of cost and related tax should be
included into non-business expenditure or income. Income from inventory
taking and loss from inventory difference should be respectively included
into non-business expenditure or income.’
长期债券投资
Long-term bond investments
长期债券投资，是指本公司准备长期（在1年以上）持有的债券投资。
Long-term bond investments refer to bond
investments which will be held by our company for long term (more than one
year).
长期债券投资按照购买价款和相关税费作为成本进行计量。实际支付价款中包含的已到付息期但尚未领取的债券利息，单独确认为应收利息。
Long-term bond investments should be
measured according to purchase price and related tax as cost. Bond interests
that are contained in actual payment price with expiration of interest
payment mode and are not received, it should be separately confirmed as
interest receivable.
债券投资损失确认标准：债务人依法宣告破产、关闭、解散、被撤销，或者被依法注销、吊销营业执照，其清算财产不足清偿的；债务人死亡，或者依法被宣告失踪、死亡，其财产或者遗产不足清偿的；债务人逾期3年以上未清偿，且有确凿证据证明已无力清偿债务的；与债务人达成债务重组协议或法院批准破产重整计划后，无法追偿的；因自然灾害、战争等不可抗力导致无法收回的。
Loss on bond investment is confirmed
according to the following standards: the debtor declares bankrupt,
shutdown, dissolution, being revoked, or being canceled in accordance with
law and revocation of business licenses. Its liquidation property is not
enough to compensate the debt; the debtor dies, or is declared to be lost or
dead according to law. His property or legacy is not enough to compensate
debt; the debtor delays in compensating the debt for more than three years,
it is clearly proved that the debtor has no ability to compensate the debt;
after debt restructuring agreement is reached with the debtor or bankruptcy
reorganization plan is approved by the court, the debt can not be recovered;
the debt is uncollectible due to natural disasters, war and other force
majeure.
长期债券投资出现上述情形之一的，减除可收回的金额后确认的无法收回的长期债券投资，作为长期债券投资损失，于实际发生时计入营业外支出，同时冲减长期债券投资账面余额。
If one of the above situations occurs in
long-term bond investment, uncollectible long-term bond investments
confirmed after deduction of recoverable amount are regarded as loss on
long-term bond investment. The loss should be included into non-business
expenditure during actual debt day, which is used for offsetting against
book balance of long-term bond investments.
长期股权投资
Long-term equity investments
长期股权投资，是指本公司准备长期持有的权益性投资。长期股权投资按照成本进行计量并采用成本法进行会计处理。在长期股权投资持有期间，被投资单位宣告分派的现金股利或利润，按照应分得的金额确认为投资收益。
Long-term equity investments
refer to equity investment that will be held by our company for long term.
Long-term equity investments are measured according to cost and undergo
accounting treatment by adopting cost method. Cash dividends or profits
which are distributed according to declaration of invested unit should be
recognized as investment income according to dividable account during
holding period of long-term equity investment.
长期股权投资损失确认标准：被投资单位依法宣告破产、关闭、解散、被撤销，或者被依法注销、吊销营业执照的；被投资单位财务状况严重恶化，累计发生巨额亏损，已连续停止经营3年以上，且无重新恢复经营改组计划的；对被投资单位不具有控制权，投资期限届满或者投资期限已超过10年，且被投资单位因连续3年经营亏损导致资不抵债的；被投资单位财务状况严重恶化，累计发生巨额亏损，已完成清算或清算期超过3年以上的。
Loss on long-term equity investments is
confirmed according to the following standards: the invested unit declares
bankrupt, shutdown, dissolution, being revoked, or being canceled in
accordance with law and revocation of business licenses. The financial
status of invested unit is seriously deteriorated. The investment unit
suffers from huge loss accumulatively. Operation has been suspended
continuously for more than three years without restructuring plan of
recovering operation again. The invested unit does not have control right.
The investment term expires or the investment term lasts for more than 10
years. The invested unit is insolvent due to operation loss for three
consecutive years. The financial status of invested unit is seriously
deteriorated.
The investment unit suffers from huge loss accumulatively. Liquidation is
completed, or the liquidation period lasts for more than three years.
长期股权投资出现上述情形之一的，减除可收回的金额后确认的无法收回的长期股权投资，作为长期股权投资损失，于实际发生时计入营业外支出，同时冲减长期股权投资账面余额。
If one of the above situations occurs in
long-term equity investment, uncollectible long-term equity investments
confirmed after deduction of recoverable amount are regarded as loss on
long-term equity investment. The loss should be included into non-business
expenditure during actual debt day, which is used for offsetting against
book balance of long-term equity investments.
固定资产计价及折旧方法
Fixed assets pricing and depreciation
method
固定资产，是指本公司为生产产品、提供劳务、出租或经营管理而持有的，使用寿命超过1年的有形资产。包括房屋及建筑物、机器、机械、运输工具、设备、器具等。
Fixed assets refer to tangible assets
which are held for producing products, providing services, leasing or
managing operation and have been used for more than one fiscal year,
including house, building, machine, machinery, transportation means,
equipment, tools, etc.
固定资产按取得时实际成本计价。资产的成本包括购买价或建造、或投资者投入及将该项资产达到预定可使用状态前所必要的支出。
Fixed assets are priced at actual cost
during acquisition. Cost of asset comprises purchase price or construction
price, or investor investment and expenditure necessary for making the
assets reach intended use state.
固定资产折旧以原值减去5%的预计净残值后，在预计使用年限内按直线法计提。固定资产类别、预计可使用年限及折旧率如下：
5 % expected net salvage value is deduced
from original value of depreciation of fixed assets; the depreciation can be
counted and drawn according to straight line basis. Fixed asset category,
estimated useful life and depreciation rates are shown as follows:
资产类型 预计使用年限 年折旧率
Fixed asset category
Estimated useful life Annual depreciation rate
房屋及建筑物
20年 4.50%
Houses and buildings
20 years
4.50%;
机器设备
10年
9.00%
Machinery and equipment
10 years 9.00%;
运输工具、电子设备及其他 5年
18.00%
Transportation means, electronic equipment
and others; 5 years; 18.00%
在建工程
Constructions in progress
在建工程指建造中之工程Items，包括在建之建筑及维修设施，以及待安装设备。在建工程按成本（包括施工前期准备,建筑工程及购置成本，以及于兴建、安装及调试期间的有关专门借款所发生的满足资本化条件的借款费用）入账。
Constructions in progress refer to project
items in progress, including buildings and maintenance facilities in
progress as well as equipment which should be installed. Constructions in
progress should be accounted according to cost (including pre-construction
preparation, building project and purchase cost as well as cost of related
specific loan during construction, installation and debugging for meeting
capitalization conditions).
无形资产
Intangible assets
