最新会计报附注中英文对照.docVIP

最新会计报表附注中英文对照(简式) 审计报告中英对照 2008-12-27 14:00:46 阅读2069 评论1 字号：大中小 **铸造有限公司 会 计 报 表 附 注 2006年度 ?**foundry Co., Ltd. ????? Notes to Financial Statements for the Year Ended December 31, 2006 一、公司概况I.?Profile of Company **铸造有限公司（以下简称“本公司”），成立于2005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。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（国家有限制运输的除外） ?**foundry Co., Ltd. (hereinafter referred to as “the company”), a limited liability company with the registered capital of 1,000,000 RMB, was set up on Dec. 14, 2005. The company is located at?** industry zone. Its business license No. is **. The company is mainly engaged in foundry, processing, vendition, pipeline connector, Aluminum alloy casting, Plastic products, Machining, Hot plating various castings, selling various furnace charge, pig iron and machine equipment, Transport (except the limitative things in state law.) ***］ 二、重要会计政策和会计估计II.?Significant Accounting Policy and Accounting Estimate 本会计报表所载财务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。 Financial information presented in the accounting statement is prepared according to the following significant accounting policy and accounting estimate, which is confirmed by the? international accounting rule. There is no significant difference in the financial statements whether the international accounting rule or the accounting system of business enterprises is applicable. ? 会计年度Fiscal Year 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。 The fiscal year of the Factory runs from 1 January to 31 December of each calendar year. ? 记账本位币Bookkeeping Currency 本公司以人民币为记账本位币。 Renminbi 记账基础和计价原则 Bookkeeping Basis and Pricing Principle 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。 The company adopts the accrual system as the base of bookkeeping principle, and uses the real cost as the pricing base when obtaining the various assets. At the end of each fiscal year, regularly check up various assets and allo