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    當(dāng)前位置:希尼爾首頁> 翻譯學(xué)習(xí)> 2019年審計(jì)報(bào)告會計(jì)報(bào)告附注翻譯中英對照

    2019年審計(jì)報(bào)告會計(jì)報(bào)告附注翻譯中英對照

    編輯:青島希尼爾翻譯公司 發(fā)布時(shí)間:2019-05-27

     

     2019年年報(bào)披露即將結(jié)束,年報(bào)審計(jì)也會隨之結(jié)束。審計(jì)報(bào)告的翻譯也在進(jìn)行中,現(xiàn)將會計(jì)報(bào)表附注的翻譯進(jìn)行了部分摘要,以供學(xué)習(xí)交流。

    設(shè)計(jì)新型儀表元器件高密度電子線路板(包括多層線路板、柔性線路板);電子專用設(shè)備、工模具;提供本公司產(chǎn)品的測試及技術(shù)咨詢、修理服務(wù);從事電子線路板儀器及相關(guān)配套軟件、零件的批發(fā)和進(jìn)出口業(yè)務(wù)(以上商品進(jìn)出口不涉及國營貿(mào)易管理商品,涉及配額、許可證管理商品的,按國家有關(guān)規(guī)定辦理申請)。

    Designing novel instrumentation components-high-density electronic circuit boards (including multi-layer circuit boards and flexible circuit boards); electronic special-purpose equipment, tools and dies; providing test, technical consultation and repair services on our company's products; being engaged in wholesale and import-export business of electronic circuit board instrument, related supporting software and components (the above commodity import and export do not involve in state trading management goods. Application should be transacted according to national related regulation if the commodity is related to quota and permit management).

     

    遵循《小企業(yè)會計(jì)準(zhǔn)則》的聲明

    Statement Based on Small Business Accounting Standards

     

    本公司所編制的財(cái)務(wù)報(bào)表符合中華人民共和國財(cái)政部頒布的《小企業(yè)會計(jì)準(zhǔn)則》的要求,真實(shí)、完整地反映了公司的財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量等有關(guān)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 China. It can truly and completely reflect company's financial condition, operation results, cash flow and related information.

     

    會計(jì)年度內(nèi)涉及的外幣經(jīng)營業(yè)務(wù),按外幣業(yè)務(wù)發(fā)生日的即期匯率折合為人民幣記賬。資產(chǎn)負(fù)債表日對外幣現(xiàn)金、外幣銀行存款、債權(quán)、債務(wù)等各種外幣賬戶的余額,按照即期匯率折合為記賬本位幣金額。按照該日即期匯率折合的記賬本位幣金額與賬面記賬本位幣金額之間的差額,計(jì)入當(dāng)期損益。

    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.

     

    現(xiàn)金等價(jià)物

    Cash equivalents

     

    現(xiàn)金等價(jià)物是指本公司持有的期限短、流動性強(qiáng)、易于轉(zhuǎn)換為已知金額的現(xiàn)金、價(jià)值變動風(fēng)險(xiǎn)小的投資。

    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.

          

    短期投資      

    Short-term investments

     

    "短期投資是指本公司購入的能隨時(shí)變現(xiàn)并且持有時(shí)間不準(zhǔn)備超過一年的投資。

    ‘Short-term investments refer to investments which are purchased by our Company, readily realizable, and held for less than one year according to plan.

     

    以支付現(xiàn)金取得的短期投資,按照購買價(jià)款和相關(guān)稅費(fèi)作為成本進(jìn)行計(jì)量。

    Short-term investments obtained by cash payment should be measured as cost according to purchase price and related taxes.

     

    出售短期投資,出售價(jià)款扣除其賬面余額、相關(guān)稅費(fèi)后的凈額,計(jì)入投資收益。"

    Net amount of selling short-term investments and remuneration after deduction of book balance and related tax should be included into investment income.’

          

    應(yīng)收及預(yù)付款項(xiàng)

    Receivables and prepayments       

     

    "應(yīng)收及預(yù)付款項(xiàng)是指本公司在日常生產(chǎn)經(jīng)營活動中發(fā)生的各項(xiàng)債權(quán)。包括應(yīng)收票據(jù)、應(yīng)收賬款、應(yīng)收股利、應(yīng)收利息、其他應(yīng)收款等應(yīng)收款項(xiàng)和預(yù)付賬款。

    ‘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.

     

    壞賬損失確認(rèn)標(biāo)準(zhǔn):債務(wù)人依法宣告破產(chǎn)、關(guān)閉、解散、被撤銷,或者被依法注銷、吊銷營業(yè)執(zhí)照,其清算財(cái)產(chǎn)不足清償?shù)?;債?wù)人死亡,或者依法被宣告失蹤、死亡,其財(cái)產(chǎn)或者遺產(chǎn)不足清償?shù)?;債?wù)人逾期3年以上未清償,且有確鑿證據(jù)證明已無力清償債務(wù)的;與債務(wù)人達(dá)成債務(wù)重組協(xié)議或法院批準(zhǔn)破產(chǎn)重整計(jì)劃后,無法追償?shù)?;因自然?zāi)害、戰(zhàn)爭等不可抗力導(dǎo)致無法收回的。

    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.

     

    應(yīng)收及預(yù)付款項(xiàng)出現(xiàn)上述情形之一的,減除可收回的金額后確認(rèn)的無法收回的應(yīng)收及預(yù)付款項(xiàng),作為壞賬損失,于實(shí)際發(fā)生時(shí)計(jì)入營業(yè)外支出,同時(shí)沖減應(yīng)收及預(yù)付款項(xiàng)。"

    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.’

     

    存貨核算方法      

    Inventory accounting method

     

    存貨是指本公司在日常生產(chǎn)經(jīng)營過程中持有以備出售的產(chǎn)成品或商品、處在生產(chǎn)過程中的在產(chǎn)品、將在生產(chǎn)過程或提供勞務(wù)過程中耗用的材料和物料等。包括原材料、在產(chǎn)品、半成品、產(chǎn)成品、商品、周轉(zhuǎn)材料、委托加工物資等。

    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.

     

    "存貨按照以下原則核算:

    ‘Inventories are calculated in accordance with the following principles:

     

    本公司存貨取得時(shí),按實(shí)際成本入賬。

    Inventories of our company are accounted according to actual cost during acquisition.

     

    公司領(lǐng)用或者發(fā)出存貨,按照實(shí)際成本核算,采用加權(quán)平均法確定其實(shí)際成本。公司領(lǐng)用周轉(zhuǎn)材料時(shí)采用一次轉(zhuǎn)銷法攤銷。

    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.

     

    存貨盤存制度采用永續(xù)盤存制。

    Perpetual inventory system is adopted as inventory system.

     

    存貨發(fā)生毀損,處置收入、可收回的責(zé)任人賠償和保險(xiǎn)賠款,扣除其成本、相關(guān)稅費(fèi)后的凈額計(jì)入營業(yè)外支出或營業(yè)外收入;盤盈存貨實(shí)現(xiàn)的收益和盤虧存貨發(fā)生的損失分別計(jì)入營業(yè)外收入和營業(yè)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.’

     

    長期債券投資      

    Long-term bond investments

     

    來源:青島希尼爾翻譯公司http://theheretical.com,轉(zhuǎn)載請注明出處

    2019年審計(jì)報(bào)告會計(jì)報(bào)告附注翻譯中英對照