财务报表附注翻译.doc

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1、.******CO.,LTDNOTESTOTHEFINANCIALSTATEMENTSFORTHEYEARENDEDDECEMBER31,2013(AllamountsinRMBYuan)I.CompanyProfile*******Co.,Ltd.(hereinafterreferredtoasthe"Company")isalimitedliabilitycompany(Sino-foreignjointventure)jointlyinvestedandestablishedby****Co.,Ltd.and*******Lim

2、itedon24June2013.OnDecember26,2013,theshareholdershavebeenchangedto*****CO.,LTDand*******LIMITED.BusinessLicenseofEnterpriseLegalPersonLicenseNo.:LegalRepresentative:RegisteredCapital:RMB(Paid-inCapital:RMB)Address:BusinessScope:Financingandleasingbusiness;leasingbusine

3、ss;purchaseofleasedpropertyfromhomeandabroad;residuevaluetreatmentandmaintenanceofleasedproperty;consultingandguaranteesofleasetransaction(articlesinvolvedintheindustrylicensemanagementwouldbedealtintermsofnationalrelevantstipulations)II.DeclarationonfollowingAccounting

4、StandardforBusinessEnterprisesThefinancialstatementsmadebytheCompanyareinaccordancewiththerequirementsofAccountingStandardforBusinessEnterprises,whichreflectsthefinancialposition,financialperformanceandcashflowoftheCompanytrulyandcompletely.III.Basicofpreparationoffinan

5、cialstatementsTheCompanyimplementstheAccountingStandardsforBusinessEnterprises(‘FinanceandAccounting[2006]No.3”)issuedbytheMinistryofFinanceonFebruary15,2006andthesuccessiveregulations.TheCompanypreparesitsfinancialstatementsonagoingconcernbasis,andrecognizesandmeasures

6、itsaccountingitemsincompliancewiththeAccountingStandardsforBusinessEnterprises–BasicStandardsandotherrelevantaccountingstandards,applicationguidelinesandcriteriaforinterpretationofprovisionsaswellasthesignificantaccountingpoliciesandaccountingestimatesonthebasisofactual

7、transactionsandevents.IV.Themainaccountingpolicies,accountingestimatesandchangesFiscalyearTheCompanyadoptsthecalendaryearasitsfiscalyearfromJanuary1toDecember31.FunctionalcurrencyRMBwasthefunctionalcurrencyoftheCompany.Accountingmeasurementattribute..TheCompanyadoptsthe

8、accrualbasisforaccountingtreatmentsanddouble-entrybookkeepingofborrowingforfinancialaccounting.Thehistoricalco