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1、为了适应公司新战略的发展，保障停车场安保新项目的正常、顺利开展，特制定安保从业人员的业务技能及个人素质的培训计划审计报告附注英文版最新会计报表附注中英文对照(简式)审计报告中英对照XX-12-2714:00:46阅读2069评论1字号：大中小*铸造有限公司会计报表附注XX年度*foundryCo.,Ltd.NotestoFinancialStatementsfortheYearEndedDecember31,XX一、公司概况I.ProfileofCompany*铸造有限公司，成立于XX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
2、。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*foundryCo.,Ltd.(hereinafterreferredtoas“thecompany”),alimitedliabilitycompanywiththeregisteredcapitalof1,000,000RMB,wassetuponDec.14,XX.Thecompanyislocatedat*industryzone.ItsbusinesslicenseNo.is*.Theco(转载于:写论文网:审计报告附注英文版)mpanyismainlyengag
3、edinfoundry,processing,vendition,pipelineconnector,Aluminumalloycasting,Plasticproducts,Machining,Hotplatingvariouscastings,sellingvariousfurnacecharge,pigironandmachineequipment,Transport(exceptthelimitativethingsinstatelaw.)*二、重要会计政策和会计估计II.SignificantAccountingPolicyandAccountingEstimate本会计报表所载财务
4、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。Financialinformationpresentedintheaccountingstatementispreparedaccordingtothefollowingsignificantaccountingpolicyandaccountingestimate,whichisconfirmedbytheinternationalaccountingrule.Thereisnosignificantdifferenceinth
5、efinancialstatementswhethertheinternationalaccountingruleortheaccountingsystemofbusinessenterprisesisapplicable.会计年度FiscalYear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。ThefiscalyearoftheFactoryrunsfrom1Januaryto31Decemberofeachcalendaryear.记账本位币BookkeepingCurrency本公司以人民币为记账本位币。Renminbi记账基础和计价原则BookkeepingBas
6、isandPricingPrinciple本公司的会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。Thecompanyadoptstheaccrualsystemasthebaseofbookkeepingprinciple,andusestherealcostasthepricingbasewhenobtainingthevariousassets.Attheendofeachfiscalyear,regularlycheckupvariousassetsandallocatetheprovisionforl
7、ossrespectively.现金等价物CashEquivalents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。Cashequivalentsrepresentshort-term,highlyliquidinvestmentsthatarereadilyconvertibleintoknownamountsofcashandthataresubjecttoaninsignificantriskofchangeinvalue.存货核算方法AccountingMethodonInventory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
8、出按加权平均法计价；低值易耗品核算采用一次性摊销法。Theinventoriesarepricedattheactualcostwhenacquiring,andpricedwiththeweightedaveragemethodwhensendingout.Thelow-valueconsumablesarepricewiththeone-offamortizationmethod.固定资产FixedAssets固定资产的标准、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XX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
9、价在XX元以上，且使用年限超过两年，也作为固定资产。Fixedassetsrepresentthehousebuilding,machineryandvehicleaswellastheequipmentandappliancerelatedtotheproduceandoperationwithpricemorethan2,000RMBandtheusefullifeover1year.Themainequipmentandarticlesnorelationtotheproduceandoperation,butthepriceover2,000RMBandtheusefullifemor
10、ethantwoyears,theyarestillregardedasthefixedassets.固定资产原价按购建时的实际成本计价。Thefixedassetsareenterintothebookasatthecostwhenobtaining.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。Thedepreciationoffixedassetsiscalculatedwiththestraight-linemethod,andtheannualdepreciationrateisdeterminedbytheestimatedusefullifeo
11、feachfixedassetdeductingtheresidualrate.类别折旧年限年折旧率预计残值率房屋及建筑物2050FinancialStatementsandAuditorsReportFortheyearended31DecemberXXFINANCIALSTATEMENTSANDAUDITORSREPORTAUDITORSREPORTBALANCESHEETINCOMESTATEMENTCASHFLOWSTATEMENTNOTESTOTHEFINANCIALSTATEMENTS1-23-456-78-23DeShiBao(Shen)Zi(10)TranslationTOTH
12、EBOARDOFDIRECTORSOFWehaveauditedtheaccompanyingfinancialstatementsofXXXX(theCompany),whichcomprisethebalancesheetasof31DecemberXX,andtheincomestatementandcashflowstatementfortheyearthenended,andnotestothefinancialstatements.1.ManagementsresponsibilityforthefinancialstatementsManagementisresponsiblef
13、orthepreparationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandtheAccountingSystemforBusinessEnterprises.Thisresponsibilityincludes:(1)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationoffinancialstatementsthatarefreefrommaterialmiss
14、tatement,whetherduetofraudorerror;(2)selectingandapplyingappropriateaccountingpolicies;and(3)makingaccountingestimatesthatarereasonableinthecircumstances.2.AuditorsresponsibilityOurresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewithChineseC
15、ertifiedPublicAccountantsAuditingStandards.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditorsjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,weconsidertheinternalco
