最新英文财务报表附注(Notes)复习课程.doc

《最新英文财务报表附注(Notes)复习课程.doc》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、1.GeneralInformationXXXXCorp.,Ltd.(“theCompany”)isalimitedliabilitycompanyincorporatedinXXcityofthePeople’sRepublicofChinainTheCompanyhasanapprovedoperatingperiodofXXXXyears.TheregisteredcapitalisRMB100,000,000.TheparentcompanyoftheCompanyisQingdaoHaierInvestmentandDevelopmentCo.Ltd..Theappr

2、ovedscopeofbusinessoftheCompanyanditssubsidiaries(together“theGroup”)includes:Processingwithsupplymaterial,compensationtrading;Importandexportproduct;Householdappliancesmanufacturing,sales,warehousing,agent.BusinessLicenseforEnterpriseLegalPersonis370212801357.RegisteredaddressisNo.1HaierRoa

3、d,HaierIndustrialPark,Qingdaocity,ShandongProvince,China.LegalRepresentativeisMianmianYang.Governingstructureandorganizingstructure:Practicethesystemofthedirector-generalresponsibilityundertheleadershipoftheboardofdirectors(BOD).ThesefinancialstatementswereauthorisedforissuebytheCompany’sres

4、ponsiblepersonsonXXXX2015.2.BasisofPreparationThefinancialstatementwaspreparedonthebasisofsustainableoperation.Accordingtotheactualtransactionsanditems,itwaspreparedinaccordancewiththeenterprisesaccountingstandardsissuedbyMinistry部门（财政部）ofFinancebasedonthefollowingsignificantaccountingpolicy

5、andaccountingestimate.3.StatementofCompliancewiththeAccountingStandardsforBusinessEnterprisesThefinancialstatementsoftheCompanyfortheyearended31December2015areincompliancewiththeAccountingStandardsforBusinessEnterprises,andtrulyandcompletelypresentthefinancialpositionoftheConsolidatedandtheC

6、ompanyasof31December2015andoftheirfinancialperformance,cashflowsandotherinformationfortheyearthenended.4.SummaryofSignificantAccountingPoliciesandAccountingEstimates(1)AccountingyearTheCompany’saccountingyearstartson1Januaryandendson31December.(2)RecordingcurrencyTherecordingcurrencyisRenmin

7、bi(RMB).(3)Foreigncurrencytranslation(a)ForeigncurrencytransactionsForeigncurrencytransactionsaretranslatedintoRMBusingtheexchangeratesprevailingatthedatesofthetransactions.Atthebalancesheetdate,monetaryitemsdenominatedinforeigncurrenciesaretransla