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2019年审计报告会计报告附注翻译中英对照

编辑:青岛希尼尔翻译公司 发布时间:2019-05-27

 

 2019年年报披露即将结束,年报审计也会随之结束。审计报告的翻译也在进行中,现将会计报表附注的翻译进行了部分摘要,以供学习交流。

设计新型仪表元器件高密度电子线路板(包括多层线路板、柔性线路板);电子专用设备、工模具;提供本公司产品的测试及技术咨询、修理服务;从事电子线路板仪器及相关配套软件、零件的批发和进出口业务(以上商品进出口不涉及国营贸易管理商品,涉及配额、许可证管理商品的,按国家有关规定办理申请)。

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《小企业会计准则》的声明

Statement Based on Small Business Accounting Standards

 

本公司所编制的财务报表符合中华人民共和国财政部颁布的《小企业会计准则》的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。

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.

 

会计年度内涉及的外币经营业务,按外币业务发生日的即期汇率折合为人民币记账。资产负债表日对外币现金、外币银行存款、债权、债务等各种外币账户的余额,按照即期汇率折合为记账本位币金额。按照该日即期汇率折合的记账本位币金额与账面记账本位币金额之间的差额,计入当期损益。

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.

 

现金等价物

Cash equivalents

 

现金等价物是指本公司持有的期限短、流动性强、易于转换为已知金额的现金、价值变动风险小的投资。

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.

      

短期投资      

Short-term investments

 

"短期投资是指本公司购入的能随时变现并且持有时间不准备超过一年的投资。

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

 

以支付现金取得的短期投资,按照购买价款和相关税费作为成本进行计量。

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

 

出售短期投资,出售价款扣除其账面余额、相关税费后的净额,计入投资收益。"

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

      

应收及预付款项

Receivables and prepayments       

 

"应收及预付款项是指本公司在日常生产经营活动中发生的各项债权。包括应收票据、应收账款、应收股利、应收利息、其他应收款等应收款项和预付账款。

‘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.

 

坏账损失确认标准:债务人依法宣告破产、关闭、解散、被撤销,或者被依法注销、吊销营业执照,其清算财产不足清偿的;债务人死亡,或者依法被宣告失踪、死亡,其财产或者遗产不足清偿的;债务人逾期3年以上未清偿,且有确凿证据证明已无力清偿债务的;与债务人达成债务重组协议或法院批准破产重整计划后,无法追偿的;因自然灾害、战争等不可抗力导致无法收回的。

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.

 

应收及预付款项出现上述情形之一的,减除可收回的金额后确认的无法收回的应收及预付款项,作为坏账损失,于实际发生时计入营业外支出,同时冲减应收及预付款项。"

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.’

 

存货核算方法      

Inventory accounting method

 

存货是指本公司在日常生产经营过程中持有以备出售的产成品或商品、处在生产过程中的在产品、将在生产过程或提供劳务过程中耗用的材料和物料等。包括原材料、在产品、半成品、产成品、商品、周转材料、委托加工物资等。

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.

 

"存货按照以下原则核算:

‘Inventories are calculated in accordance with the following principles:

 

本公司存货取得时,按实际成本入账。

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

 

公司领用或者发出存货,按照实际成本核算,采用加权平均法确定其实际成本。公司领用周转材料时采用一次转销法摊销。

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.

 

存货盘存制度采用永续盘存制。

Perpetual inventory system is adopted as inventory system.

 

存货发生毁损,处置收入、可收回的责任人赔偿和保险赔款,扣除其成本、相关税费后的净额计入营业外支出或营业外收入;盘盈存货实现的收益和盘亏存货发生的损失分别计入营业外收入和营业外支出。"     

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.’

 

长期债券投资      

Long-term bond investments

 

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2019年审计报告会计报告附注翻译中英对照