财务资料翻译-中英
武汉市阁时装店
财务报表附注
2001年度（单位：人民币元）
一、公司一般情况
武汉市江岸区茉莉阁时装店成立于 2000年11月，地址：位于武汉市江岸区18号；组成形式：个人经营；负责人：静；注册资本：贰仟元整，
实收资本：贰仟元整。主要从事纺织品及针织品零售。
二、公司主要会计政策、会计估计和会计报表编制方法
1、会计制度
执行中华人民共和国财政部颁布的《企业会计准则》、《企业会计制度》及其补充规定。
2、会计年度
公历年度1月1日起至12月31日止。
3、记账本位币
以人民币为记账本位币。
4、记账基础和计价原则
采用权责发生制为记账基础，以历史成本为计价原则。
5、存货核算方法
存货实行永续盘存制和实际成本法核算。低值易耗品在领用时一次性摊销。
6、固定资产及累计折旧核算
固定资产采用直线法计提折旧，根据固定资产的类别、使用年限、预计净残值率确定。
7、收入确认原则
商品销售：将商品所有权重要风险和报酬转移给买方，不再对商品实施继续管理权和实际控制权，相关收入已经收到或取得收款凭据，并且与
销售商品相关的成本可以可靠计量。
8、税金会计处理方法
本个体户采取定额征收。
三、会计报表编制范围
公司无分子公司，所以编制范围仅限于本公司内。
四、会计报表主要项目注释
一、货币资金 868,122.48
1、银行存款 853,122.48
2、其他货币资金 15,000.00
二、其他应收款 12,000.00
1、伟 7,000.00
2、鹏 5,000.00
三、存货 683,012.80
1、库存商品 683,012.80
四、待摊费用 45,000.00
1、装修费 45,000.00
五、固定资产 110,228.50
1、运输工具 104,170.24
2、电器设备 6,058.26
六、应付账款 1,200,000.00
主要明细如下：
1、广东时装实业有限公司 1,100,000.00
2、汉正街服装批发部 100,000.00
七、应交税费 1,200.00
1、地税 900.00
2、国税 300.00
八、实收资本 2,000.00
1、吴静 2,000.00
九、未分配利润 515,163.78
十、营业收入 1,617,125.45
1、服装 1,617,125.45
十一、营业成本 873,428.63
十二、营业税金及附加 10,800.00
1、定额定税 10,800.00
十三、销售费用 240,162.28
1、职工薪酬 95,371.25
2、市内交通费 2,279.70
3、房租、物业管理费用 37,024.55
4、差旅费 35,895.50
5、业务招待费 15,308.97
6、折旧及摊销费 20,738.46
7、其他销售费用 33,543.85
十四、管理费用 83,016.28
1、职工薪酬 21,334.41
2、市内交通费 3,422.10
3、办公费 15,854.62
4、差旅费 7,598.50
5、车辆费用 7,303.17
6、折旧及摊销费 27,503.48
十五、财务费用 120.05
1、利息收入 -184.56
2、手续费 304.61
十六、所得税费用 3,600.
Notes to Financial Statements
2012
I. Profile of Company
Wuhan Minghong Economic Development Co., Ltd. was established on Dec. 18 1996 and registered in Wuhan Industrial and Commercial
Administration Bureau, Xinzhou Branch, a limited liability company with registered capital of RMB 20,000,000.00. The business license register
number of the company is 42117000029224. The company is located at No. 2, Wuzheng Rd, Jiujie, Xinzhou District, Wuhan City. The legal
representative of the company is Mr. Zhang Tingfeng..
II. Significant Accounting Policy, Accounting Estimate
1. Accounting system
Financial information presented in the accounting statement is prepared according Accounting Standards for Business Enterprises, enterprise
accounting system, and the relevant complementary content as well.
2. Fiscal Year
The fiscal year of the Factory runs from 1 January to 31 December of each calendar year.
3. Bookkeeping Currency
Renminbi
4. Bookkeeping Basis and Pricing Principle
The company adopts the accrual system as the base of bookkeeping principle, and uses the history real cost as the pricing base.
5. Accounting Method on Inventory
The inventories are priced at the actual cost when acquiring, and priced with the weighted average method when sending out. The low-value
consumables are price with the one-off amortization method.
6. Bad debts accounting method
1. Bad debt recognized standards: Debtor's bankruptcy or death; receivables due to the debtor’s bankruptcy or death, with its insolvency estate or
inheritance settled, can not be recovered. Debtor receivables overdue without any business dealings, there is clear evidence that did not recover.
The accounting of doubtful accounts adopts allowance method, and applies aging of accounts, counting and drawing consist of Account Receivable
and other accounts due.
7 Inventory accounting method
Inventory is made up of the developed product, cost of development and indirect costs of development and so forth.
Inventory is accounted by actual cost. The sending out of inventory is accounted by the method of weighted mean to carry down cost. Low priced and
easily woen articles adopt one-off amortization method.
The system of inventory: perpetual inventory system.
8 Accounting method of fixed assets
8.1 Confirm criteria: houses, buildings, machines, machinery, transportation facility, other equipment and appliance have to be serviced more than
one year. And majoy devices which are not used in production and management with unit value more than 2000 yuan have to be serviced more than
2 years.
8.2 The depreciation of fixed assets is accounted by method of line, and its rate of depreciation is calculated by the original value of all assorted of fixed
assets together with the estimated service period , but this calculation have to take off scrap value which takes up 5% of original value. The following
is the rate of depreciation of assorted of assets.
Asset class Service period(year) Annual discount rate(%)
Building 20 4.75%
Machinery 10 9.50%
Transportation facility 4-18 23.75%-5.28%
Electronic equipment 5 19.00%
9 Accounting method of construction in process
The accounting of construction in process could be accounted by actual cost in all projects. When the construction in process is ready for its intended
use, the construction could be carried down as fixed assets. And relevant interest expense which is cost by the project before its intended use should be
reckoned in building cost of project, while relevant interest expense cost by the project after its intended use could be reckoned in current profit and
loss.
10 The valuation amortization method of intangible assets
Intangible assets are nonmonetary and intangible long-term asset that company rent out to others or give the copyright to the manager of the
intangible assets for the purpose of producing goods, or offering service or even rendering service, which including patent right, non-patented
technology, trademark right, copyright and land usage right.
Company intangible asset is accounted by actual cost when it has been owned..
Since the date of use, intangible assets will be equally amortized into the handling expense within the effective service life. And the effective service life
of intangible assets could be confirmed according to the following principles:
Law, contract or the application of an enterprise all have its own legal effective validity and beneficial period according to the legalized effective
service life and the beneficial period of the contract and enterprise’s application based on the principle of which kind of period is short.
Although the law, contract and enterprise’s application have not stipulated the legalized effective service life and beneficial period, we set th
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