会计报表附注工作底稿英文版.doc

会计报表附注工作底稿（英文版） (执行《企业会计制度》的非上市公司适用) Contents General Aspects Significant Accounting Policies and Accounting Estimates Adopted by the Company Changes of Significant Accounting Policies and Estimates and Corrections of Material Accounting Errors Major Items in the Financial Statements Related Parties Contingencies Post Balance Sheet Date Events Other Important Matters Approval of the Financial Statements for Issue 注：前景色为蓝色的内容为可选项，在翻译时请根据被审计单位实际情况和中文版附注的内容选用。  _____________________Co., Ltd. Notes to Financial Statements for the Year Ended December 31, 2004 General Aspects ___________Co., Ltd. (“the Company”) was established by __中方投资者名称__ and __外方投资者名称__ on ___成立日期___. Its establishment was approved by __批准机关__ (the People’s Government of Shanghai Municipality, the Foreign Investment Commission of Shanghai Municipality), and its business license is numbered _________. Its total investment is RMB/USD ________, and its registered capital is RMB/USD ________. Its duration of operation is ___ years. The Company started its operation in __开始生产经营时间_____. It is mainly engaged in ____________________________. (Or: As at _资产负债表日_, the Company is still in its start-up period.) Significant Accounting Policies and Accounting Estimates Adopted by the Company Basic accounting assumption adopted【此处为关于持续经营问题的说明。如有则其他会计政策、会计估计的编号相应顺延：)】 The financial statements are prepared on going concern basis. This assumption is acceptable because the foreign party of the Company has promised to provide continuous adequate financial support in the foreseeable future to the Company in order for it to fulfil its financial obligation due. Therefore the Company has sufficient working capital to satisfy its operation needs in the foreseeable future and will not face any problems concerning going concern caused by shortage of working capital. The applicable accounting regulation: The Accounting Standard for Chinese Enterprises and Accounting Regulation for Chinese Enterprises is adopted by the Company.